LE MANDARIN CHINOIS: 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.
LE MANDARIN CHINOIS
Largest movements
- Receivables within one year +€46,589
up €46,589 (+219%), from €21,230 to €67,819
of which Trade receivables: +€44,208
- Cash -€8,599
down €8,599 (-35.0%), from €24,584 to €15,985
mainly Receivables within one year (-€46,589) and Trade debts (-€4,167)
- Advances received +€36,124
new in 2025: €36,124
- Trade debts -€4,167
down €4,167 (-25.5%), from €16,342 to €12,175
- Tax, wage and social debts +€3,831
new in 2025: €3,831
- Profit (loss) carried forward +€1,813
up €1,813 (+10.6%), from €17,055 to €18,868
- Gross operating margin -€5,307
down €5,307 (-56.8%), from €9,341 to €4,034
- Other operating charges -€1,837
down €1,837 (-73.2%), from €2,511 to €674
- Financial charges -€848
down €848 (-72.7%), from €1,166 to €319
- Taxes +€821
up €821 (+4,897%), from €17 to €838
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 | €53,419 | €91,020 | +€37,601 | +70.4% |
| Fixed assets | 21/28 | €2,787 | €2,397 | -€390 | -14.0% |
| Tangible fixed assets | 22/27 | €1,667 | €1,277 | -€390 | -23.4% |
| Land and buildings | 22 | €1,467 | €1,277 | -€190 | -12.9% |
| Other tangible fixed assets | 26 | €200 | - | -€200 | |
| Financial fixed assets | 28 | €1,120 | €1,120 | = | 0.0% |
| Current assets | 29/58 | €50,633 | €88,623 | +€37,991 | +75.0% |
| Stocks and contracts in progress | 3 | €3,700 | €3,700 | = | 0.0% |
| Stocks | 30/36 | €3,700 | €3,700 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,230 | €67,819 | +€46,589 | +219% |
| Trade receivables | 40 | €10,467 | €54,675 | +€44,208 | +422% |
| Other amounts receivable | 41 | €10,763 | €13,144 | +€2,381 | +22.1% |
| Cash at bank and in hand | 54/58 | €24,584 | €15,985 | -€8,599 | -35.0% |
| Deferred charges and accrued income | 490/1 | €1,119 | €1,119 | = | 0.0% |
| Total equity and liabilities | 10/49 | €53,419 | €91,020 | +€37,601 | +70.4% |
| Equity | 10/15 | €36,983 | €38,796 | +€1,813 | +4.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,336 | €1,336 | = | 0.0% |
| Distributable reserves | 133 | €1,336 | €1,336 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,055 | €18,868 | +€1,813 | +10.6% |
| Amounts payable | 17/49 | €16,437 | €52,224 | +€35,788 | +218% |
| Amounts payable within one year | 42/48 | €16,437 | €52,224 | +€35,788 | +218% |
| Trade debts | 44 | €16,342 | €12,175 | -€4,167 | -25.5% |
| Suppliers | 440/4 | €16,342 | €12,175 | -€4,167 | -25.5% |
| Advances received on contracts in progress | 46 | - | €36,124 | +€36,124 | |
| Taxes, remuneration and social security | 45 | - | €3,831 | +€3,831 | |
| Taxes | 450/3 | - | €3,831 | +€3,831 | |
| Other amounts payable | 47/48 | €94 | €94 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €343 | €390 | +€47 | +13.6% |
| Other operating charges | 640/8 | €2,511 | €674 | -€1,837 | -73.2% |
| Gross operating margin | 9900 | €9,341 | €4,034 | -€5,307 | -56.8% |
| Operating profit (loss) | 9901 | €6,487 | €2,970 | -€3,517 | -54.2% |
| Financial income | 75/76B | €20 | - | -€20 | |
| Recurring financial income | 75 | €20 | - | -€20 | |
| Financial charges | 65/66B | €1,166 | €319 | -€848 | -72.7% |
| Recurring financial charges | 65 | €1,166 | €319 | -€848 | -72.7% |
| Profit (loss) for the period before taxes | 9903 | €5,340 | €2,651 | -€2,689 | -50.4% |
| Income taxes | 67/77 | €17 | €838 | +€821 | +4,897% |
| Profit (loss) for the period | 9904 | €5,324 | €1,813 | -€3,510 | -65.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,324 | €1,813 | -€3,510 | -65.9% |
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 29 October 2026 via checked.be.