MANA 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.
MANA Consulting
Largest movements
- Tangible fixed assets +€19,277
up €19,277 (+23.3%), from €82,831 to €102,107
of which Furniture and vehicles: +€20,654
- Receivables within one year +€10,426
up €10,426 (+45.6%), from €22,847 to €33,273
of which Trade receivables: +€10,403
- Cash -€6,756
down €6,756 (-6.7%), from €100,654 to €93,898
mainly Investment in fixed assets (net) (-€46,777) and Tax, wage and social debts (-€13,532)
- Profit (loss) carried forward +€42,986
up €42,986 (+26.7%), from €161,100 to €204,085
- Tax, wage and social debts -€13,532
down €13,532 (-37.2%), from €36,374 to €22,842
of which Taxes: -€13,559
- Other debts -€5,000
no longer reported in 2025 (was €5,000)
- Gross operating margin -€35,402
down €35,402 (-30.1%), from €117,746 to €82,344
- Depreciation +€18,754
up €18,754 (+214%), from €8,746 to €27,500
- Taxes -€12,064
down €12,064 (-51.2%), from €23,570 to €11,506
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 | €207,364 | €232,108 | +€24,743 | +11.9% |
| Fixed assets | 21/28 | €82,831 | €102,107 | +€19,277 | +23.3% |
| Tangible fixed assets | 22/27 | €82,831 | €102,107 | +€19,277 | +23.3% |
| Plant, machinery and equipment | 23 | €2,279 | €1,733 | -€545 | -23.9% |
| Furniture and vehicles | 24 | €77,422 | €98,076 | +€20,654 | +26.7% |
| Other tangible fixed assets | 26 | €3,130 | €2,298 | -€832 | -26.6% |
| Current assets | 29/58 | €124,534 | €130,000 | +€5,467 | +4.4% |
| Amounts receivable within one year | 40/41 | €22,847 | €33,273 | +€10,426 | +45.6% |
| Trade receivables | 40 | €22,825 | €33,228 | +€10,403 | +45.6% |
| Other amounts receivable | 41 | €22 | €45 | +€23 | +107% |
| Cash at bank and in hand | 54/58 | €100,654 | €93,898 | -€6,756 | -6.7% |
| Deferred charges and accrued income | 490/1 | €1,033 | €2,829 | +€1,796 | +174% |
| Total equity and liabilities | 10/49 | €207,364 | €232,108 | +€24,743 | +11.9% |
| Equity | 10/15 | €165,100 | €208,085 | +€42,986 | +26.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €161,100 | €204,085 | +€42,986 | +26.7% |
| Amounts payable | 17/49 | €42,265 | €24,022 | -€18,242 | -43.2% |
| Amounts payable within one year | 42/48 | €42,265 | €24,022 | -€18,242 | -43.2% |
| Trade debts | 44 | €890 | €1,180 | +€290 | +32.6% |
| Suppliers | 440/4 | €890 | €1,180 | +€290 | +32.6% |
| Taxes, remuneration and social security | 45 | €36,374 | €22,842 | -€13,532 | -37.2% |
| Taxes | 450/3 | €33,510 | €19,951 | -€13,559 | -40.5% |
| Remuneration and social security | 454/9 | €2,865 | €2,891 | +€26 | +0.9% |
| Other amounts payable | 47/48 | €5,000 | - | -€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,746 | €27,500 | +€18,754 | +214% |
| Other operating charges | 640/8 | €313 | €268 | -€44 | -14.2% |
| Gross operating margin | 9900 | €117,746 | €82,344 | -€35,402 | -30.1% |
| Operating profit (loss) | 9901 | €108,688 | €54,576 | -€54,112 | -49.8% |
| Financial charges | 65/66B | €156 | €84 | -€72 | -46.2% |
| Recurring financial charges | 65 | €156 | €84 | -€72 | -46.2% |
| Profit (loss) for the period before taxes | 9903 | €108,532 | €54,492 | -€54,040 | -49.8% |
| Income taxes | 67/77 | €23,570 | €11,506 | -€12,064 | -51.2% |
| Profit (loss) for the period | 9904 | €84,962 | €42,986 | -€41,976 | -49.4% |
| Profit (loss) for the period to be appropriated | 9905 | €84,962 | €42,986 | -€41,976 | -49.4% |
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 17 October 2026 via checked.be.