MANDARINE CONSULTING: what changed
MANDARINE CONSULTING
Largest movements
- Cash +€36,987
up €36,987 (+1,079%), from €3,429 to €40,416
mainly Net result for the year (+€31,157) and Other debts (+€18,965)
- Tangible fixed assets +€10,608
up €10,608 (+287%), from €3,702 to €14,310
- Receivables within one year -€9,021
down €9,021 (-21.6%), from €41,743 to €32,721
- Other debts +€18,965
up €18,965 (+265%), from €7,147 to €26,112
- Trade debts +€11,459
up €11,459 (+107%), from €10,678 to €22,137
- Profit (loss) carried forward +€6,157
up €6,157 (+133%), from €4,617 to €10,774
- Tax, wage and social debts +€1,841
up €1,841 (+7.5%), from €24,473 to €26,314
- Gross operating margin +€31,308
up €31,308 (+153%), from €20,404 to €51,712
- Purchases and services +€19,716
up €19,716 (+13.2%), from €149,359 to €169,075
- Taxes +€4,464
up €4,464 (+75.8%), from €5,893 to €10,357
- Depreciation -€2,440
down €2,440 (-49.2%), from €4,964 to €2,524
- Other operating charges +€1,056
up €1,056 (+29.1%), from €3,624 to €4,680
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 | €49,915 | €88,336 | +€38,421 | +77.0% |
| Fixed assets | 21/28 | €3,702 | €14,310 | +€10,608 | +287% |
| Tangible fixed assets | 22/27 | €3,702 | €14,310 | +€10,608 | +287% |
| Furniture and vehicles | 24 | €3,702 | €14,310 | +€10,608 | +287% |
| Current assets | 29/58 | €46,213 | €74,026 | +€27,814 | +60.2% |
| Amounts receivable within one year | 40/41 | €41,743 | €32,721 | -€9,021 | -21.6% |
| Trade receivables | 40 | €41,743 | €32,721 | -€9,021 | -21.6% |
| Cash at bank and in hand | 54/58 | €3,429 | €40,416 | +€36,987 | +1,079% |
| Deferred charges and accrued income | 490/1 | €1,041 | €889 | -€152 | -14.6% |
| Total equity and liabilities | 10/49 | €49,915 | €88,336 | +€38,421 | +77.0% |
| Equity | 10/15 | €7,617 | €13,774 | +€6,157 | +80.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | - | -€3,000 | |
| Issued capital | 100 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | €4,617 | €10,774 | +€6,157 | +133% |
| Amounts payable | 17/49 | €42,298 | €74,562 | +€32,264 | +76.3% |
| Amounts payable within one year | 42/48 | €42,298 | €74,562 | +€32,264 | +76.3% |
| Trade debts | 44 | €10,678 | €22,137 | +€11,459 | +107% |
| Suppliers | 440/4 | €10,678 | €22,137 | +€11,459 | +107% |
| Taxes, remuneration and social security | 45 | €24,473 | €26,314 | +€1,841 | +7.5% |
| Taxes | 450/3 | €24,473 | €26,314 | +€1,841 | +7.5% |
| Other amounts payable | 47/48 | €7,147 | €26,112 | +€18,965 | +265% |
| Goods, raw materials, services and sundry goods | 60/61 | €149,359 | €169,075 | +€19,716 | +13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,964 | €2,524 | -€2,440 | -49.2% |
| Other operating charges | 640/8 | €3,624 | €4,680 | +€1,056 | +29.1% |
| Non-recurring operating charges | 66A | €64 | €561 | +€498 | +784% |
| Gross operating margin | 9900 | €20,404 | €51,712 | +€31,308 | +153% |
| Operating profit (loss) | 9901 | €11,753 | €43,947 | +€32,194 | +274% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €1,602 | €2,433 | +€831 | +51.9% |
| Recurring financial charges | 65 | €1,602 | €2,433 | +€831 | +51.9% |
| Profit (loss) for the period before taxes | 9903 | €10,155 | €41,514 | +€31,360 | +309% |
| Income taxes | 67/77 | €5,893 | €10,357 | +€4,464 | +75.8% |
| Profit (loss) for the period | 9904 | €4,262 | €31,157 | +€26,895 | +631% |
| Profit (loss) for the period to be appropriated | 9905 | €4,262 | €31,157 | +€26,895 | +631% |
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 1 November 2026 via checked.be.