MANA & Co: 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.
MANA & Co
Largest movements
- Tangible fixed assets -€6,748
down €6,748 (-22.6%), from €29,886 to €23,138
of which Furniture and vehicles: -€7,872
- Cash +€4,292
up €4,292 (+70.7%), from €6,070 to €10,361
mainly Depreciation (+€10,148) and Tax, wage and social debts (+€1,915)
- Receivables within one year +€1,544
up €1,544 (+21.6%), from €7,130 to €8,674
of which Trade receivables: +€1,575
- Other debts -€2,125
down €2,125 (-7.1%), from €30,035 to €27,910
- Tax, wage and social debts +€1,915
up €1,915 (+41.7%), from €4,592 to €6,508
of which Taxes: +€1,133
- Profit (loss) carried forward -€1,726
down €1,726 (-231%), from -€748 to -€2,474
- Staff costs +€2,214
new in 2025: €2,214
- Gross operating margin +€1,496
up €1,496 (+15.4%), from €9,687 to €11,183
- Depreciation -€807
down €807 (-7.4%), from €10,955 to €10,148
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 | €56,363 | €54,960 | -€1,403 | -2.5% |
| Fixed assets | 21/28 | €29,886 | €23,138 | -€6,748 | -22.6% |
| Tangible fixed assets | 22/27 | €29,886 | €23,138 | -€6,748 | -22.6% |
| Plant, machinery and equipment | 23 | - | €1,124 | +€1,124 | |
| Furniture and vehicles | 24 | €29,886 | €22,015 | -€7,872 | -26.3% |
| Current assets | 29/58 | €26,477 | €31,822 | +€5,345 | +20.2% |
| Stocks and contracts in progress | 3 | €11,863 | €11,863 | = | 0.0% |
| Stocks | 30/36 | €11,863 | €11,863 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,130 | €8,674 | +€1,544 | +21.6% |
| Trade receivables | 40 | €7,099 | €8,674 | +€1,575 | +22.2% |
| Other amounts receivable | 41 | €31 | - | -€31 | |
| Cash at bank and in hand | 54/58 | €6,070 | €10,361 | +€4,292 | +70.7% |
| Deferred charges and accrued income | 490/1 | €1,414 | €924 | -€490 | -34.7% |
| Total equity and liabilities | 10/49 | €56,363 | €54,960 | -€1,403 | -2.5% |
| Equity | 10/15 | €19,712 | €17,986 | -€1,726 | -8.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€748 | -€2,474 | -€1,726 | -231% |
| Amounts payable | 17/49 | €36,651 | €36,975 | +€324 | +0.9% |
| Amounts payable within one year | 42/48 | €36,651 | €36,975 | +€324 | +0.9% |
| Trade debts | 44 | €2,024 | €2,557 | +€533 | +26.3% |
| Suppliers | 440/4 | €2,024 | €2,557 | +€533 | +26.3% |
| Taxes, remuneration and social security | 45 | €4,592 | €6,508 | +€1,915 | +41.7% |
| Taxes | 450/3 | €2,652 | €3,785 | +€1,133 | +42.7% |
| Remuneration and social security | 454/9 | €1,940 | €2,723 | +€783 | +40.3% |
| Other amounts payable | 47/48 | €30,035 | €27,910 | -€2,125 | -7.1% |
| Remuneration, social security and pensions | 62 | - | €2,214 | +€2,214 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,955 | €10,148 | -€807 | -7.4% |
| Other operating charges | 640/8 | €243 | €234 | -€9 | -3.7% |
| Gross operating margin | 9900 | €9,687 | €11,183 | +€1,496 | +15.4% |
| Operating profit (loss) | 9901 | -€1,511 | -€1,412 | +€98 | +6.5% |
| Financial charges | 65/66B | €224 | €314 | +€90 | +40.1% |
| Recurring financial charges | 65 | €224 | €314 | +€90 | +40.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,735 | -€1,726 | +€8 | +0.5% |
| Profit (loss) for the period | 9904 | -€1,735 | -€1,726 | +€8 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,735 | -€1,726 | +€8 | +0.5% |
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 19 October 2026 via checked.be.