Man With A Plan: 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 With A Plan
Largest movements
- Cash +€21,432
up €21,432 (+13.9%), from €154,045 to €175,478
mainly Net result for the year (+€62,432) and Tax, wage and social debts (+€7,445)
- Tangible fixed assets +€8,397
up €8,397 (+133.4%), from €6,293 to €14,689
of which Plant, machinery and equipment: +€5,916
- Receivables within one year -€5,392
down €5,392 (-21.8%), from €24,707 to €19,315
of which Other amounts receivable: -€5,014
- Deferred charges and accrued income -€2,302
down €2,302 (-21.5%), from €10,732 to €8,430
- Reserves +€14,624
up €14,624 (+7.8%), from €187,664 to €202,288
- Tax, wage and social debts +€7,445
up €7,445 (+148.7%), from €5,007 to €12,452
- Gross operating margin +€9,071
up €9,071 (+11.4%), from €79,527 to €88,599
- Taxes +€5,917
up €5,917 (+37.5%), from €15,793 to €21,710
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.
Cash bridge derived
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 | €195,777 | €217,912 | +€22,135 | +11.3% |
| Fixed assets | 21/28 | €6,293 | €14,689 | +€8,397 | +133.4% |
| Tangible fixed assets | 22/27 | €6,293 | €14,689 | +€8,397 | +133.4% |
| Plant, machinery and equipment | 23 | - | €5,916 | +€5,916 | |
| Furniture and vehicles | 24 | €5,768 | €5,406 | -€362 | -6.3% |
| Other tangible fixed assets | 26 | €524 | €3,367 | +€2,843 | +542.2% |
| Current assets | 29/58 | €189,484 | €203,223 | +€13,738 | +7.3% |
| Amounts receivable within one year | 40/41 | €24,707 | €19,315 | -€5,392 | -21.8% |
| Trade receivables | 40 | €19,693 | €19,315 | -€378 | -1.9% |
| Other amounts receivable | 41 | €5,014 | - | -€5,014 | |
| Cash at bank and in hand | 54/58 | €154,045 | €175,478 | +€21,432 | +13.9% |
| Deferred charges and accrued income | 490/1 | €10,732 | €8,430 | -€2,302 | -21.5% |
| Total equity and liabilities | 10/49 | €195,777 | €217,912 | +€22,135 | +11.3% |
| Equity | 10/15 | €190,164 | €204,788 | +€14,624 | +7.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €187,664 | €202,288 | +€14,624 | +7.8% |
| Distributable reserves | 133 | €187,664 | €202,288 | +€14,624 | +7.8% |
| Amounts payable | 17/49 | €5,613 | €13,124 | +€7,511 | +133.8% |
| Amounts payable within one year | 42/48 | €5,613 | €13,124 | +€7,511 | +133.8% |
| Trade debts | 44 | €606 | €335 | -€271 | -44.7% |
| Suppliers | 440/4 | €606 | €335 | -€271 | -44.7% |
| Taxes, remuneration and social security | 45 | €5,007 | €12,452 | +€7,445 | +148.7% |
| Taxes | 450/3 | €5,007 | €12,452 | +€7,445 | +148.7% |
| Other amounts payable | 47/48 | - | €336 | +€336 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,077 | €2,616 | +€540 | +26.0% |
| Other operating charges | 640/8 | €115 | €137 | +€23 | +19.7% |
| Gross operating margin | 9900 | €79,527 | €88,599 | +€9,071 | +11.4% |
| Operating profit (loss) | 9901 | €77,336 | €85,845 | +€8,509 | +11.0% |
| Financial income | 75/76B | €34 | - | -€34 | |
| Recurring financial income | 75 | €34 | - | -€34 | |
| Financial charges | 65/66B | €2,086 | €1,703 | -€383 | -18.4% |
| Recurring financial charges | 65 | €2,086 | €1,703 | -€383 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €75,284 | €84,142 | +€8,858 | +11.8% |
| Income taxes | 67/77 | €15,793 | €21,710 | +€5,917 | +37.5% |
| Profit (loss) for the period | 9904 | €59,491 | €62,432 | +€2,941 | +4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €59,491 | €62,432 | +€2,941 | +4.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.