MANAS CONSULT: what changed
MANAS CONSULT
Largest movements
- Cash -€76,212
down €76,212 (-82.8%), from €92,062 to €15,851
mainly Contributions, distributions and other (-€45,000) and Receivables within one year (-€18,705)
- Receivables within one year +€18,705
up €18,705 (+87.6%), from €21,344 to €40,049
of which Other amounts receivable: +€17,763
- Profit (loss) carried forward -€40,721
down €40,721 (-50.0%), from €81,384 to €40,663
- Other debts -€13,261
down €13,261 (-87.1%), from €15,221 to €1,960
- Tax, wage and social debts -€5,057
down €5,057 (-41.3%), from €12,245 to €7,188
- Trade debts +€1,921
up €1,921 (+292%), from €659 to €2,579
- Gross operating margin -€82,611
down €82,611 (-91.6%), from €90,158 to €7,547
- Taxes -€16,292
down €16,292 (-87.9%), from €18,529 to €2,237
- Financial income -€2,293
down €2,293 (-100.0%), from €2,293 to €0
- Financial charges -€986
down €986 (-66.1%), from €1,493 to €507
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €113,508 | €56,390 | -€57,119 | -50.3% |
| Current assets | 29/58 | €113,508 | €56,390 | -€57,119 | -50.3% |
| Amounts receivable within one year | 40/41 | €21,344 | €40,049 | +€18,705 | +87.6% |
| Trade receivables | 40 | €21,344 | €22,286 | +€942 | +4.4% |
| Other amounts receivable | 41 | - | €17,763 | +€17,763 | |
| Cash at bank and in hand | 54/58 | €92,062 | €15,851 | -€76,212 | -82.8% |
| Deferred charges and accrued income | 490/1 | €102 | €490 | +€388 | +382% |
| Total equity and liabilities | 10/49 | €113,508 | €56,390 | -€57,119 | -50.3% |
| Equity | 10/15 | €85,384 | €44,663 | -€40,721 | -47.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,384 | €40,663 | -€40,721 | -50.0% |
| Amounts payable | 17/49 | €28,124 | €11,727 | -€16,397 | -58.3% |
| Amounts payable within one year | 42/48 | €28,124 | €11,727 | -€16,397 | -58.3% |
| Trade debts | 44 | €659 | €2,579 | +€1,921 | +292% |
| Suppliers | 440/4 | €659 | €2,579 | +€1,921 | +292% |
| Taxes, remuneration and social security | 45 | €12,245 | €7,188 | -€5,057 | -41.3% |
| Taxes | 450/3 | €12,245 | €7,188 | -€5,057 | -41.3% |
| Other amounts payable | 47/48 | €15,221 | €1,960 | -€13,261 | -87.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €248 | - | -€248 | |
| Other operating charges | 640/8 | €387 | €525 | +€137 | +35.5% |
| Gross operating margin | 9900 | €90,158 | €7,547 | -€82,611 | -91.6% |
| Operating profit (loss) | 9901 | €89,523 | €7,022 | -€82,501 | -92.2% |
| Financial income | 75/76B | €2,293 | €0 | -€2,293 | -100.0% |
| Recurring financial income | 75 | €2,293 | €0 | -€2,293 | -100.0% |
| Financial charges | 65/66B | €1,493 | €507 | -€986 | -66.1% |
| Recurring financial charges | 65 | €1,493 | €507 | -€986 | -66.1% |
| Profit (loss) for the period before taxes | 9903 | €90,323 | €6,516 | -€83,807 | -92.8% |
| Income taxes | 67/77 | €18,529 | €2,237 | -€16,292 | -87.9% |
| Profit (loss) for the period | 9904 | €71,794 | €4,279 | -€67,515 | -94.0% |
| Profit (loss) for the period to be appropriated | 9905 | €71,794 | €4,279 | -€67,515 | -94.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.