Mana Services: 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 Services
Largest movements
- Cash +€27,009
up €27,009 (+47.8%), from €56,466 to €83,475
mainly Net result for the year (+€27,967) and Trade debts (+€11,417)
- Receivables within one year +€6,538
up €6,538 (+30.9%), from €21,124 to €27,662
of which Trade receivables: +€4,800
- Tangible fixed assets -€2,947
down €2,947 (-16.6%), from €17,708 to €14,761
of which Furniture and vehicles: -€2,161
- Profit (loss) carried forward +€27,967
up €27,967 (+37.0%), from €75,588 to €103,555
- Trade debts +€11,417
new in 2025: €11,417
- Tax, wage and social debts -€8,784
down €8,784 (-49.6%), from €17,710 to €8,926
- Gross operating margin +€4,269
up €4,269 (+10.8%), from €39,387 to €43,656
- Depreciation +€2,274
up €2,274 (+62.9%), from €3,612 to €5,886
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 | €95,298 | €125,898 | +€30,600 | +32.1% |
| Fixed assets | 21/28 | €17,708 | €14,761 | -€2,947 | -16.6% |
| Tangible fixed assets | 22/27 | €17,708 | €14,761 | -€2,947 | -16.6% |
| Furniture and vehicles | 24 | €10,581 | €8,420 | -€2,161 | -20.4% |
| Other tangible fixed assets | 26 | €7,127 | €6,341 | -€786 | -11.0% |
| Current assets | 29/58 | €77,590 | €111,136 | +€33,547 | +43.2% |
| Amounts receivable within one year | 40/41 | €21,124 | €27,662 | +€6,538 | +30.9% |
| Trade receivables | 40 | €10,451 | €15,251 | +€4,800 | +45.9% |
| Other amounts receivable | 41 | €10,673 | €12,411 | +€1,738 | +16.3% |
| Cash at bank and in hand | 54/58 | €56,466 | €83,475 | +€27,009 | +47.8% |
| Total equity and liabilities | 10/49 | €95,298 | €125,898 | +€30,600 | +32.1% |
| Equity | 10/15 | €77,588 | €105,555 | +€27,967 | +36.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €75,588 | €103,555 | +€27,967 | +37.0% |
| Amounts payable | 17/49 | €17,710 | €20,342 | +€2,632 | +14.9% |
| Amounts payable within one year | 42/48 | €17,710 | €20,342 | +€2,632 | +14.9% |
| Trade debts | 44 | - | €11,417 | +€11,417 | |
| Suppliers | 440/4 | - | €11,417 | +€11,417 | |
| Taxes, remuneration and social security | 45 | €17,710 | €8,926 | -€8,784 | -49.6% |
| Taxes | 450/3 | €17,710 | €8,926 | -€8,784 | -49.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,612 | €5,886 | +€2,274 | +62.9% |
| Other operating charges | 640/8 | €1,662 | €2,019 | +€356 | +21.4% |
| Gross operating margin | 9900 | €39,387 | €43,656 | +€4,269 | +10.8% |
| Operating profit (loss) | 9901 | €34,112 | €35,752 | +€1,639 | +4.8% |
| Financial income | 75/76B | €202 | €0 | -€202 | -99.9% |
| Recurring financial income | 75 | €202 | €0 | -€202 | -99.9% |
| Financial charges | 65/66B | €234 | €304 | +€70 | +30.0% |
| Recurring financial charges | 65 | €234 | €304 | +€70 | +30.0% |
| Profit (loss) for the period before taxes | 9903 | €34,080 | €35,448 | +€1,368 | +4.0% |
| Income taxes | 67/77 | €7,224 | €7,480 | +€256 | +3.5% |
| Profit (loss) for the period | 9904 | €26,855 | €27,967 | +€1,112 | +4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,855 | €27,967 | +€1,112 | +4.1% |
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 9 October 2026 via checked.be.