Jonas Mangelschots DAE: 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.
Jonas Mangelschots DAE
Largest movements
- Cash +€20,924
up €20,924 (+837%), from €2,501 to €23,425
mainly Net result for the year (+€22,391) and Tax, wage and social debts (+€6,049)
- Tangible fixed assets +€2,740
up €2,740 (+56.1%), from €4,885 to €7,626
of which Plant, machinery and equipment: +€1,814
- Receivables within one year -€481
down €481 (-100.0%), from €481 to €0
of which Other amounts receivable: -€481
- Profit (loss) carried forward +€22,391
up €22,391, from -€1,133 to €21,258
- Other debts -€6,420
down €6,420 (-91.7%), from €7,000 to €580
- Tax, wage and social debts +€6,049
new in 2025: €6,049
- Trade debts +€1,163
new in 2025: €1,163
- Gross operating margin +€38,571
up €38,571, from -€10,286 to €28,284
- Taxes +€2,502
new in 2025: €2,502
- Depreciation +€581
up €581 (+23.0%), from €2,532 to €3,114
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 | €7,867 | €31,050 | +€23,183 | +295% |
| Fixed assets | 21/28 | €4,885 | €7,626 | +€2,740 | +56.1% |
| Tangible fixed assets | 22/27 | €4,885 | €7,626 | +€2,740 | +56.1% |
| Plant, machinery and equipment | 23 | €3,527 | €5,341 | +€1,814 | +51.4% |
| Furniture and vehicles | 24 | €1,359 | €2,285 | +€926 | +68.2% |
| Current assets | 29/58 | €2,982 | €23,425 | +€20,443 | +686% |
| Amounts receivable within one year | 40/41 | €481 | €0 | -€481 | -100.0% |
| Trade receivables | 40 | - | €0 | +€0 | |
| Other amounts receivable | 41 | €481 | - | -€481 | |
| Cash at bank and in hand | 54/58 | €2,501 | €23,425 | +€20,924 | +837% |
| Total equity and liabilities | 10/49 | €7,867 | €31,050 | +€23,183 | +295% |
| Equity | 10/15 | €867 | €23,258 | +€22,391 | +2,582% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,133 | €21,258 | +€22,391 | |
| Amounts payable | 17/49 | €7,000 | €7,793 | +€793 | +11.3% |
| Amounts payable within one year | 42/48 | €7,000 | €7,793 | +€793 | +11.3% |
| Trade debts | 44 | - | €1,163 | +€1,163 | |
| Suppliers | 440/4 | - | €1,163 | +€1,163 | |
| Taxes, remuneration and social security | 45 | - | €6,049 | +€6,049 | |
| Taxes | 450/3 | - | €6,049 | +€6,049 | |
| Other amounts payable | 47/48 | €7,000 | €580 | -€6,420 | -91.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,532 | €3,114 | +€581 | +23.0% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€10,286 | €28,284 | +€38,571 | |
| Operating profit (loss) | 9901 | -€12,937 | €25,051 | +€37,987 | |
| Financial charges | 65/66B | €237 | €158 | -€79 | -33.3% |
| Recurring financial charges | 65 | €237 | €158 | -€79 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | -€13,173 | €24,893 | +€38,066 | |
| Income taxes | 67/77 | - | €2,502 | +€2,502 | |
| Profit (loss) for the period | 9904 | -€13,173 | €22,391 | +€35,564 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,173 | €22,391 | +€35,564 |
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 25 October 2026 via checked.be.