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Mandaco: 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.

What changed

Mandaco

BE 0792.342.520
NACE 70.200, Business and other management consultancy
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€54,873
2023 · -€10,113+€64,986
Equity
€57,367
2023 · €4,887+€52,480
Cash
€47,917
2023 · €8,838+€39,080
Balance sheet total
€128,202
2023 · €10,317+€117,885

Largest movements

2023 to 2024
Assets
  • Receivables within one year +€78,805

    up €78,805 (+5328.1%), from €1,479 to €80,284

    of which Trade receivables: +€69,911

  • Cash +€39,080

    up €39,080 (+442.2%), from €8,838 to €47,917

    mainly Net result for the year (+€54,873) and Other debts (+€47,871)

Equity and liabilities
  • Other debts +€47,871

    new in 2024: €47,871

  • Reserves +€30,000

    new in 2024: €30,000

  • Profit (loss) carried forward +€22,480

    up €22,480, from -€10,113 to €12,367

  • Trade debts +€16,816

    up €16,816 (+309.7%), from €5,430 to €22,246

Income statement
  • Gross operating margin +€77,122

    up €77,122, from -€8,986 to €68,136

  • Taxes +€11,190

    new in 2024: €11,190

  • Financial charges +€1,290

    up €1,290 (+326.1%), from €396 to €1,686

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 -€10,113
Gross operating margin +€77,122
Other operating charges +€345
Financial charges -€1,290
Taxes -€11,190
Result 2024 €54,873

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€41,472
Investment €0
Financing -€2,393
Cash 2023 €8,838
Net result for the year +€54,873
Receivables within one year -€78,805
Trade debts +€16,816
Tax, wage and social debts +€718
Other debts +€47,871
Contributions, distributions and other -€2,393
Cash 2024 €47,917
Every line side by side 28 lines
Line Code 2023 2024 Change %
Total assets 20/58 €10,317 €128,202 +€117,885 +1142.7%
Current assets 29/58 €10,317 €128,202 +€117,885 +1142.7%
Amounts receivable within one year 40/41 €1,479 €80,284 +€78,805 +5328.1%
Trade receivables 40 - €69,911 +€69,911
Other amounts receivable 41 €1,479 €10,374 +€8,895 +601.4%
Cash at bank and in hand 54/58 €8,838 €47,917 +€39,080 +442.2%
Total equity and liabilities 10/49 €10,317 €128,202 +€117,885 +1142.7%
Equity 10/15 €4,887 €57,367 +€52,480 +1073.9%
Contributions 10/11 €15,000 €15,000 = 0.0%
Reserves 13 - €30,000 +€30,000
Distributable reserves 133 - €30,000 +€30,000
Profit (loss) carried forward 14 -€10,113 €12,367 +€22,480
Amounts payable 17/49 €5,430 €70,835 +€65,405 +1204.5%
Amounts payable within one year 42/48 €5,430 €70,835 +€65,405 +1204.5%
Trade debts 44 €5,430 €22,246 +€16,816 +309.7%
Suppliers 440/4 €5,430 €22,246 +€16,816 +309.7%
Taxes, remuneration and social security 45 - €718 +€718
Taxes 450/3 - €718 +€718
Other amounts payable 47/48 - €47,871 +€47,871
Other operating charges 640/8 €732 €387 -€345 -47.1%
Gross operating margin 9900 -€8,986 €68,136 +€77,122
Operating profit (loss) 9901 -€9,718 €67,749 +€77,466
Financial charges 65/66B €396 €1,686 +€1,290 +326.1%
Recurring financial charges 65 €396 €1,686 +€1,290 +326.1%
Profit (loss) for the period before taxes 9903 -€10,113 €66,063 +€76,176
Income taxes 67/77 - €11,190 +€11,190
Profit (loss) for the period 9904 -€10,113 €54,873 +€64,986
Profit (loss) for the period to be appropriated 9905 -€10,113 €54,873 +€64,986

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.