Mane Consultancy: what changed
Two financial 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.
Mane Consultancy
Largest movements
- Cash -€47,591
down €47,591 (-51.6%), from €92,204 to €44,613
mainly Contributions, distributions and other (-€119,676) and Investment in fixed assets (net) (-€1,321)
- Receivables after one year -€17,546
no longer reported in 2025 (was €17,546)
- Receivables within one year -€4,605
down €4,605 (-22.6%), from €20,399 to €15,794
of which Trade receivables: -€6,576
- Profit (loss) carried forward -€70,195
down €70,195 (-55.8%), from €125,719 to €55,524
- Gross operating margin -€8,771
down €8,771 (-11.8%), from €74,489 to €65,718
- Taxes -€2,609
down €2,609 (-16.7%), from €15,641 to €13,032
- Financial income -€1,044
no longer reported in 2025 (was €1,044)
- Depreciation +€932
up €932 (+62.5%), from €1,491 to €2,423
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.
Derived cash bridge
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 | €135,244 | €64,372 | -€70,872 | -52.4% |
| Fixed assets | 21/28 | €4,429 | €3,326 | -€1,102 | -24.9% |
| Tangible fixed assets | 22/27 | €4,429 | €3,326 | -€1,102 | -24.9% |
| Furniture and vehicles | 24 | €4,429 | €3,326 | -€1,102 | -24.9% |
| Current assets | 29/58 | €130,815 | €61,045 | -€69,770 | -53.3% |
| Amounts receivable after more than one year | 29 | €17,546 | - | -€17,546 | |
| Trade receivables | 290 | €17,546 | - | -€17,546 | |
| Amounts receivable within one year | 40/41 | €20,399 | €15,794 | -€4,605 | -22.6% |
| Trade receivables | 40 | €20,399 | €13,823 | -€6,576 | -32.2% |
| Other amounts receivable | 41 | - | €1,971 | +€1,971 | |
| Cash at bank and in hand | 54/58 | €92,204 | €44,613 | -€47,591 | -51.6% |
| Deferred charges and accrued income | 490/1 | €667 | €638 | -€28 | -4.2% |
| Total equity and liabilities | 10/49 | €135,244 | €64,372 | -€70,872 | -52.4% |
| Equity | 10/15 | €130,719 | €60,524 | -€70,195 | -53.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €125,719 | €55,524 | -€70,195 | -55.8% |
| Amounts payable | 17/49 | €4,525 | €3,848 | -€677 | -15.0% |
| Amounts payable within one year | 42/48 | €4,525 | €3,848 | -€677 | -15.0% |
| Financial debts | 43 | €476 | €27 | -€449 | -94.2% |
| Credit institutions | 430/8 | €476 | €27 | -€449 | -94.2% |
| Trade debts | 44 | €127 | €965 | +€838 | +663% |
| Suppliers | 440/4 | €127 | €965 | +€838 | +663% |
| Taxes, remuneration and social security | 45 | €3,604 | €2,537 | -€1,067 | -29.6% |
| Taxes | 450/3 | €3,604 | €2,537 | -€1,067 | -29.6% |
| Other amounts payable | 47/48 | €318 | €318 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,491 | €2,423 | +€932 | +62.5% |
| Other operating charges | 640/8 | €254 | €607 | +€354 | +139% |
| Gross operating margin | 9900 | €74,489 | €65,718 | -€8,771 | -11.8% |
| Operating profit (loss) | 9901 | €72,744 | €62,687 | -€10,056 | -13.8% |
| Financial income | 75/76B | €1,044 | - | -€1,044 | |
| Recurring financial income | 75 | €1,044 | - | -€1,044 | |
| Financial charges | 65/66B | €836 | €175 | -€662 | -79.1% |
| Recurring financial charges | 65 | €836 | €175 | -€662 | -79.1% |
| Profit (loss) for the period before taxes | 9903 | €72,952 | €62,513 | -€10,439 | -14.3% |
| Income taxes | 67/77 | €15,641 | €13,032 | -€2,609 | -16.7% |
| Profit (loss) for the period | 9904 | €57,311 | €49,481 | -€7,830 | -13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €57,311 | €49,481 | -€7,830 | -13.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.