J.MANO: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
J.MANO
Largest movements
- Cash +€28,086
up €28,086 (+424%), from €6,630 to €34,716
mainly Receivables within one year (+€14,684) and Depreciation (+€14,520)
- Receivables within one year -€14,684
no longer reported in 2025 (was €14,684)
- Tangible fixed assets -€12,655
down €12,655 (-25.0%), from €50,525 to €37,870
of which Furniture and vehicles: -€12,132
- Deferred charges and accrued income -€2,651
down €2,651 (-33.3%), from €7,951 to €5,300
- Debts after one year -€4,955
no longer reported in 2025 (was €4,955)
- Reserves +€4,723
new in 2025: €4,723
- Tax, wage and social debts +€4,412
up €4,412 (+20.3%), from €21,752 to €26,164
of which Remuneration and social security: +€2,500
- Other debts -€4,207
down €4,207 (-12.5%), from €33,758 to €29,551
- Current portion of long-term debt -€3,518
down €3,518 (-41.5%), from €8,473 to €4,955
- Gross operating margin +€5,814
up €5,814 (+24.4%), from €23,839 to €29,653
- Depreciation +€2,100
up €2,100 (+16.9%), from €12,420 to €14,520
- Taxes +€1,329
up €1,329 (+33.4%), from €3,982 to €5,311
- Other operating charges -€1,008
down €1,008 (-37.3%), from €2,699 to €1,691
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,790 | €77,886 | -€1,904 | -2.4% |
| Fixed assets | 21/28 | €50,525 | €37,870 | -€12,655 | -25.0% |
| Tangible fixed assets | 22/27 | €50,525 | €37,870 | -€12,655 | -25.0% |
| Furniture and vehicles | 24 | €49,217 | €37,085 | -€12,132 | -24.7% |
| Other tangible fixed assets | 26 | €1,308 | €785 | -€523 | -40.0% |
| Current assets | 29/58 | €29,265 | €40,016 | +€10,751 | +36.7% |
| Amounts receivable within one year | 40/41 | €14,684 | - | -€14,684 | |
| Trade receivables | 40 | €14,684 | - | -€14,684 | |
| Cash at bank and in hand | 54/58 | €6,630 | €34,716 | +€28,086 | +424% |
| Deferred charges and accrued income | 490/1 | €7,951 | €5,300 | -€2,651 | -33.3% |
| Total equity and liabilities | 10/49 | €79,790 | €77,886 | -€1,904 | -2.4% |
| Equity | 10/15 | €10,137 | €17,123 | +€6,986 | +68.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | - | €4,723 | +€4,723 | |
| Distributable reserves | 133 | - | €4,723 | +€4,723 | |
| Profit (loss) carried forward | 14 | -€2,263 | - | +€2,263 | |
| Amounts payable | 17/49 | €69,653 | €60,763 | -€8,890 | -12.8% |
| Amounts payable after more than one year | 17 | €4,955 | - | -€4,955 | |
| Financial debts | 170/4 | €4,955 | - | -€4,955 | |
| Amounts payable within one year | 42/48 | €64,698 | €60,763 | -€3,935 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | €8,473 | €4,955 | -€3,518 | -41.5% |
| Trade debts | 44 | €715 | €93 | -€622 | -87.0% |
| Suppliers | 440/4 | €715 | €93 | -€622 | -87.0% |
| Taxes, remuneration and social security | 45 | €21,752 | €26,164 | +€4,412 | +20.3% |
| Taxes | 450/3 | €21,752 | €23,664 | +€1,912 | +8.8% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €33,758 | €29,551 | -€4,207 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,420 | €14,520 | +€2,100 | +16.9% |
| Other operating charges | 640/8 | €2,699 | €1,691 | -€1,008 | -37.3% |
| Gross operating margin | 9900 | €23,839 | €29,653 | +€5,814 | +24.4% |
| Operating profit (loss) | 9901 | €8,720 | €13,442 | +€4,722 | +54.2% |
| Financial income | 75/76B | €45 | - | -€45 | |
| Recurring financial income | 75 | €45 | - | -€45 | |
| Financial charges | 65/66B | €891 | €1,146 | +€255 | +28.6% |
| Recurring financial charges | 65 | €891 | €1,146 | +€255 | +28.6% |
| Profit (loss) for the period before taxes | 9903 | €7,874 | €12,296 | +€4,422 | +56.2% |
| Income taxes | 67/77 | €3,982 | €5,311 | +€1,329 | +33.4% |
| Profit (loss) for the period | 9904 | €3,892 | €6,985 | +€3,093 | +79.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,892 | €6,985 | +€3,093 | +79.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.