MAN-ON CONSULTING: 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.
MAN-ON CONSULTING
Largest movements
- Receivables within one year -€14,874
down €14,874 (-42.4%), from €35,106 to €20,232
- Cash +€3,433
up €3,433 (+8.5%), from €40,256 to €43,689
mainly Receivables within one year (+€14,874) and Net result for the year (+€6,067)
- Tangible fixed assets -€1,215
down €1,215 (-24.4%), from €4,979 to €3,764
of which Furniture and vehicles: -€915
- Debts after one year -€17,450
no longer reported in 2025 (was €17,450)
- Reserves +€6,067
up €6,067 (+11.7%), from €51,902 to €57,969
- Trade debts -€1,479
down €1,479 (-81.3%), from €1,820 to €340
- Gross operating margin -€12,894
down €12,894 (-56.4%), from €22,849 to €9,955
- Taxes -€806
down €806 (-31.5%), from €2,557 to €1,751
- Depreciation +€559
up €559 (+85.4%), from €655 to €1,215
- Financial charges -€403
down €403 (-37.6%), from €1,072 to €669
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 | €80,341 | €67,685 | -€12,656 | -15.8% |
| Fixed assets | 21/28 | €4,979 | €3,764 | -€1,215 | -24.4% |
| Tangible fixed assets | 22/27 | €4,979 | €3,764 | -€1,215 | -24.4% |
| Plant, machinery and equipment | 23 | €1,424 | €1,124 | -€300 | -21.1% |
| Furniture and vehicles | 24 | €3,555 | €2,640 | -€915 | -25.7% |
| Current assets | 29/58 | €75,362 | €63,921 | -€11,441 | -15.2% |
| Amounts receivable within one year | 40/41 | €35,106 | €20,232 | -€14,874 | -42.4% |
| Trade receivables | 40 | €35,106 | €20,232 | -€14,874 | -42.4% |
| Cash at bank and in hand | 54/58 | €40,256 | €43,689 | +€3,433 | +8.5% |
| Total equity and liabilities | 10/49 | €80,341 | €67,685 | -€12,656 | -15.8% |
| Equity | 10/15 | €53,902 | €59,969 | +€6,067 | +11.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €51,902 | €57,969 | +€6,067 | +11.7% |
| Distributable reserves | 133 | €51,902 | €57,969 | +€6,067 | +11.7% |
| Amounts payable | 17/49 | €26,440 | €7,716 | -€18,723 | -70.8% |
| Amounts payable after more than one year | 17 | €17,450 | - | -€17,450 | |
| Financial debts | 170/4 | €17,450 | - | -€17,450 | |
| Amounts payable within one year | 42/48 | €8,989 | €7,716 | -€1,273 | -14.2% |
| Trade debts | 44 | €1,820 | €340 | -€1,479 | -81.3% |
| Suppliers | 440/4 | €1,820 | €340 | -€1,479 | -81.3% |
| Taxes, remuneration and social security | 45 | €7,170 | €7,376 | +€206 | +2.9% |
| Taxes | 450/3 | €7,170 | €7,376 | +€206 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €655 | €1,215 | +€559 | +85.4% |
| Other operating charges | 640/8 | €398 | €252 | -€146 | -36.6% |
| Non-recurring operating charges | 66A | €8,738 | - | -€8,738 | |
| Gross operating margin | 9900 | €22,849 | €9,955 | -€12,894 | -56.4% |
| Operating profit (loss) | 9901 | €13,058 | €8,487 | -€4,571 | -35.0% |
| Financial charges | 65/66B | €1,072 | €669 | -€403 | -37.6% |
| Recurring financial charges | 65 | €1,072 | €669 | -€403 | -37.6% |
| Profit (loss) for the period before taxes | 9903 | €11,986 | €7,818 | -€4,167 | -34.8% |
| Income taxes | 67/77 | €2,557 | €1,751 | -€806 | -31.5% |
| Profit (loss) for the period | 9904 | €9,428 | €6,067 | -€3,361 | -35.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,428 | €6,067 | -€3,361 | -35.6% |
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 27 October 2026 via checked.be.