Managers and More: what changed
Two fiscal 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.
Managers and More
Largest movements
- Cash -€97,658
down €97,658 (-92.3%), from €105,756 to €8,098
mainly Debts after one year (-€90,000) and Net result for the year (-€4,663)
- Receivables within one year +€1,166
up €1,166 (+39.6%), from €2,942 to €4,109
of which Trade receivables: +€1,001
- Debts after one year -€90,000
down €90,000 (-100.0%), from €90,000 to €0
- Profit (loss) carried forward -€4,663
down €4,663 (-66.6%), from €7,003 to €2,340
- Accrued charges and deferred income -€2,746
down €2,746 (-100.0%), from €2,746 to €0
- Gross operating margin +€2,771
up €2,771 (+42.7%), from -€6,495 to -€3,725
- Financial charges -€868
down €868 (-90.0%), from €964 to €96
- Financial income -€384
down €384 (-100.0%), from €384 to €0
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 | €108,698 | €12,206 | -€96,492 | -88.8% |
| Current assets | 29/58 | €108,698 | €12,206 | -€96,492 | -88.8% |
| Amounts receivable within one year | 40/41 | €2,942 | €4,109 | +€1,166 | +39.6% |
| Trade receivables | 40 | €118 | €1,119 | +€1,001 | +848.2% |
| Other amounts receivable | 41 | €2,824 | €2,990 | +€165 | +5.9% |
| Cash at bank and in hand | 54/58 | €105,756 | €8,098 | -€97,658 | -92.3% |
| Total equity and liabilities | 10/49 | €108,698 | €12,206 | -€96,492 | -88.8% |
| Equity | 10/15 | €14,503 | €9,840 | -€4,663 | -32.2% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,003 | €2,340 | -€4,663 | -66.6% |
| Amounts payable | 17/49 | €94,195 | €2,366 | -€91,829 | -97.5% |
| Amounts payable after more than one year | 17 | €90,000 | €0 | -€90,000 | -100.0% |
| Financial debts | 170/4 | €90,000 | €0 | -€90,000 | -100.0% |
| Amounts payable within one year | 42/48 | €1,450 | €2,366 | +€917 | +63.2% |
| Trade debts | 44 | €118 | €1,035 | +€917 | +777.0% |
| Suppliers | 440/4 | €118 | €1,035 | +€917 | +777.0% |
| Taxes, remuneration and social security | 45 | €1,294 | €1,294 | = | 0.0% |
| Taxes | 450/3 | €1,294 | €1,294 | = | 0.0% |
| Other amounts payable | 47/48 | €38 | €38 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,746 | €0 | -€2,746 | -100.0% |
| Other operating charges | 640/8 | €817 | €843 | +€26 | +3.1% |
| Gross operating margin | 9900 | -€6,495 | -€3,725 | +€2,771 | +42.7% |
| Operating profit (loss) | 9901 | -€7,312 | -€4,567 | +€2,745 | +37.5% |
| Financial income | 75/76B | €384 | €0 | -€384 | -100.0% |
| Recurring financial income | 75 | €384 | €0 | -€384 | -100.0% |
| Financial charges | 65/66B | €964 | €96 | -€868 | -90.0% |
| Recurring financial charges | 65 | €964 | €96 | -€868 | -90.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,892 | -€4,663 | +€3,229 | +40.9% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€7,892 | -€4,663 | +€3,229 | +40.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,892 | -€4,663 | +€3,229 | +40.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.