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MAMBO: what changed

Two fiscal 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.

What changed

MAMBO

BE 0716.924.426
NACE 88.911, Day nurseries and crèches
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€54,100
2024 · €72,444-€18,344
Equity
€112,530
2024 · €111,790+€741
Cash
€23,520
2024 · €71,690-€48,170
Balance sheet total
€343,662
2024 · €346,868-€3,205

Largest movements

2024 to 2025
Assets
  • Cash -€48,170

    down €48,170 (-67.2%), from €71,690 to €23,520

    mainly Investment in fixed assets (net) (-€62,214) and Contributions, distributions and other (-€53,359)

  • Tangible fixed assets +€45,532

    up €45,532 (+17.8%), from €256,154 to €301,686

    of which Land and buildings: +€42,603

  • Deferred charges and accrued income -€4,828

    no longer reported in 2025 (was €4,828)

  • Receivables within one year +€4,261

    up €4,261 (+30.0%), from €14,195 to €18,456

    of which Trade receivables: +€2,352

Equity and liabilities
  • Investment grants +€18,641

    new in 2025: €18,641

  • Debts after one year -€18,499

    down €18,499 (-9.0%), from €204,418 to €185,919

  • Reserves -€17,900

    down €17,900 (-19.5%), from €91,790 to €73,889

    of which Distributable reserves: -€17,900

  • Provisions +€4,660

    new in 2025: €4,660

Income statement
  • Staff costs +€23,180

    up €23,180 (+107.3%), from €21,599 to €44,779

  • Taxes -€4,753

    down €4,753 (-26.6%), from €17,900 to €13,147

  • Depreciation +€2,325

    up €2,325 (+16.2%), from €14,357 to €16,682

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €72,444
Gross operating margin +€1,105
Staff costs -€23,180
Depreciation -€2,325
Other operating charges -€66
Financial income +€979
Financial charges +€144
Taxes +€4,753
Deferred taxes and other +€245
Result 2025 €54,100

Cash bridge derived

cash 2024 to 2025

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.

From operations +€85,706
Investment -€62,214
Financing -€71,662
Cash 2024 €71,690
Net result for the year +€54,100
Depreciation +€16,682
Receivables within one year -€4,261
Deferred charges and accrued income +€4,828
Provisions +€4,660
Trade debts +€312
Tax, wage and social debts +€2,835
Other debts +€3,289
Accrued charges and deferred income +€3,261
Investment in fixed assets (net) -€62,214
Debts after one year -€18,499
Current portion of long-term debt +€196
Contributions, distributions and other -€53,359
Cash 2025 €23,520
Every line side by side 48 lines
Line Code 2024 2025 Change %
Total assets 20/58 €346,868 €343,662 -€3,205 -0.9%
Fixed assets 21/28 €256,154 €301,686 +€45,532 +17.8%
Tangible fixed assets 22/27 €256,154 €301,686 +€45,532 +17.8%
Land and buildings 22 €247,169 €289,772 +€42,603 +17.2%
Plant, machinery and equipment 23 €1,076 €830 -€246 -22.8%
Furniture and vehicles 24 €7,909 €11,083 +€3,174 +40.1%
Current assets 29/58 €90,713 €41,976 -€48,737 -53.7%
Amounts receivable within one year 40/41 €14,195 €18,456 +€4,261 +30.0%
Trade receivables 40 €4,151 €6,503 +€2,352 +56.7%
Other amounts receivable 41 €10,044 €11,953 +€1,909 +19.0%
Cash at bank and in hand 54/58 €71,690 €23,520 -€48,170 -67.2%
Deferred charges and accrued income 490/1 €4,828 - -€4,828
Total equity and liabilities 10/49 €346,868 €343,662 -€3,205 -0.9%
Equity 10/15 €111,790 €112,530 +€741 +0.7%
Contributions 10/11 €20,000 €20,000 = 0.0%
Reserves 13 €91,790 €73,889 -€17,900 -19.5%
Non-distributable reserves 130/1 €2,000 €2,000 = 0.0%
Reserves not available under the articles 1311 €2,000 €2,000 = 0.0%
Distributable reserves 133 €89,790 €71,889 -€17,900 -19.9%
Investment grants 15 - €18,641 +€18,641
Provisions and deferred taxes 16 - €4,660 +€4,660
Deferred taxes 168 - €4,660 +€4,660
Amounts payable 17/49 €235,078 €226,472 -€8,606 -3.7%
Amounts payable after more than one year 17 €204,418 €185,919 -€18,499 -9.0%
Financial debts 170/4 €204,418 €185,919 -€18,499 -9.0%
Amounts payable within one year 42/48 €30,597 €37,229 +€6,632 +21.7%
Current portion of amounts payable after more than one year 42 €18,303 €18,499 +€196 +1.1%
Trade debts 44 €4,447 €4,758 +€312 +7.0%
Suppliers 440/4 €4,447 €4,758 +€312 +7.0%
Taxes, remuneration and social security 45 €7,847 €10,682 +€2,835 +36.1%
Taxes 450/3 €5,111 €4,879 -€232 -4.5%
Remuneration and social security 454/9 €2,736 €5,803 +€3,067 +112.1%
Other amounts payable 47/48 - €3,289 +€3,289
Accrued charges and deferred income 492/3 €64 €3,324 +€3,261 +5132.5%
Remuneration, social security and pensions 62 €21,599 €44,779 +€23,180 +107.3%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €14,357 €16,682 +€2,325 +16.2%
Other operating charges 640/8 €2,371 €2,437 +€66 +2.8%
Gross operating margin 9900 €131,410 €132,516 +€1,105 +0.8%
Operating profit (loss) 9901 €93,082 €68,617 -€24,465 -26.3%
Financial income 75/76B €2 €981 +€979 +45112.0%
Recurring financial income 75 €2 €981 +€979 +45112.0%
Financial charges 65/66B €2,741 €2,597 -€144 -5.3%
Recurring financial charges 65 €2,741 €2,597 -€144 -5.3%
Profit (loss) for the period before taxes 9903 €90,344 €67,002 -€23,342 -25.8%
Transfer from deferred taxes 780 - €245 +€245
Income taxes 67/77 €17,900 €13,147 -€4,753 -26.6%
Profit (loss) for the period 9904 €72,444 €54,100 -€18,344 -25.3%
Profit (loss) for the period to be appropriated 9905 €72,444 €54,100 -€18,344 -25.3%

Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.