Skip to content

Mandeco: 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

Mandeco

BE 0752.980.316
NACE 56.301, Cafés and bars
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1,235
2024 · -€34,135+€35,370
Equity
-€169,978
2024 · -€171,213+€1,235
Cash
-
2024 · €3,815-€3,815
Balance sheet total
€35,361
2024 · €38,912-€3,550

Largest movements

2024 to 2025
Assets
  • Cash -€3,815

    no longer reported in 2025 (was €3,815)

    mainly Trade debts (-€16,148) and Tax, wage and social debts (-€8,823)

Equity and liabilities
  • Other debts +€20,186

    up €20,186 (+53.9%), from €37,417 to €57,603

  • Trade debts -€16,148

    down €16,148 (-88.9%), from €18,167 to €2,019

  • Tax, wage and social debts -€8,823

    down €8,823 (-45.2%), from €19,541 to €10,718

  • Profit (loss) carried forward +€1,235

    up €1,235 (+0.7%), from -€181,213 to -€179,978

Income statement
  • Gross operating margin +€35,392

    up €35,392, from -€30,652 to €4,740

From the 2024 result to the 2025 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 2024 -€34,135
Gross operating margin +€35,392
Other operating charges -€16
Financial income -€0
Financial charges -€7
Result 2025 €1,235

Cash bridge derived

cash 2024 to 2025

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.

From operations -€184
Investment -€3,631
Financing €0
Cash 2024 €3,815
Net result for the year +€1,235
Depreciation +€3,366
Trade debts -€16,148
Tax, wage and social debts -€8,823
Other debts +€20,186
Investment in fixed assets (net) -€3,631
Cash 2025 €0
Every line side by side 34 lines
Line Code 2024 2025 Change %
Total assets 20/58 €38,912 €35,361 -€3,550 -9.1%
Fixed assets 21/28 €25,231 €25,496 +€265 +1.0%
Tangible fixed assets 22/27 €25,231 €25,496 +€265 +1.0%
Plant, machinery and equipment 23 €25,231 €25,496 +€265 +1.0%
Current assets 29/58 €13,681 €9,866 -€3,815 -27.9%
Stocks and contracts in progress 3 €9,866 €9,866 = 0.0%
Stocks 30/36 €9,866 €9,866 = 0.0%
Cash at bank and in hand 54/58 €3,815 - -€3,815
Total equity and liabilities 10/49 €38,912 €35,361 -€3,550 -9.1%
Equity 10/15 -€171,213 -€169,978 +€1,235 +0.7%
Contributions 10/11 €10,000 €10,000 = 0.0%
Capital 10 €10,000 €10,000 = 0.0%
Issued capital 100 €10,000 €10,000 = 0.0%
Profit (loss) carried forward 14 -€181,213 -€179,978 +€1,235 +0.7%
Amounts payable 17/49 €210,124 €205,339 -€4,785 -2.3%
Amounts payable after more than one year 17 €135,000 €135,000 = 0.0%
Financial debts 170/4 €135,000 €135,000 = 0.0%
Amounts payable within one year 42/48 €75,124 €70,339 -€4,785 -6.4%
Trade debts 44 €18,167 €2,019 -€16,148 -88.9%
Suppliers 440/4 €18,167 €2,019 -€16,148 -88.9%
Taxes, remuneration and social security 45 €19,541 €10,718 -€8,823 -45.2%
Taxes 450/3 €19,541 €10,718 -€8,823 -45.2%
Other amounts payable 47/48 €37,417 €57,603 +€20,186 +53.9%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €3,366 €3,366 = 0.0%
Other operating charges 640/8 €35 €51 +€16 +44.5%
Gross operating margin 9900 -€30,652 €4,740 +€35,392
Operating profit (loss) 9901 -€34,053 €1,323 +€35,376
Financial income 75/76B €0 - -€0
Recurring financial income 75 €0 - -€0
Financial charges 65/66B €82 €89 +€7 +7.9%
Recurring financial charges 65 €82 €89 +€7 +7.9%
Profit (loss) for the period before taxes 9903 -€34,135 €1,235 +€35,370
Profit (loss) for the period 9904 -€34,135 €1,235 +€35,370
Profit (loss) for the period to be appropriated 9905 -€34,135 €1,235 +€35,370

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.