MANGE-TOUT: 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.
MANGE-TOUT
Largest movements
- Cash -€33,493
down €33,493 (-21.6%), from €154,978 to €121,485
mainly Contributions, distributions and other (-€29,506) and Other debts (-€25,047)
- Tangible fixed assets -€14,511
down €14,511 (-17.1%), from €84,951 to €70,441
- Receivables within one year +€9,511
up €9,511 (+224%), from €4,245 to €13,756
of which Other amounts receivable: +€9,908
- Stocks and contracts -€3,880
down €3,880 (-25.4%), from €15,305 to €11,425
- Other debts -€25,047
down €25,047 (-82.1%), from €30,512 to €5,465
- Reserves -€10,997
down €10,997 (-5.4%), from €202,145 to €191,148
of which Distributable reserves: -€10,997
- Current portion of long-term debt -€5,611
down €5,611 (-100%), from €5,611 to €0
- Tax, wage and social debts -€4,348
down €4,348 (-25.7%), from €16,951 to €12,603
of which Remuneration and social security: -€5,000
- Trade debts +€4,104
up €4,104 (+30.5%), from €13,467 to €17,570
- Gross operating margin -€15,632
down €15,632 (-24.9%), from €62,743 to €47,110
- Depreciation -€12,171
down €12,171 (-45.8%), from €26,568 to €14,398
- Financial income -€5,415
down €5,415 (-78.9%), from €6,867 to €1,452
- Taxes +€660
up €660 (+5.7%), from €11,549 to €12,209
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 | €287,389 | €245,495 | -€41,895 | -14.6% |
| Fixed assets | 21/28 | €84,974 | €71,734 | -€13,239 | -15.6% |
| Tangible fixed assets | 22/27 | €84,951 | €70,441 | -€14,511 | -17.1% |
| Land and buildings | 22 | €47,021 | €44,375 | -€2,646 | -5.6% |
| Plant, machinery and equipment | 23 | €16,437 | €11,993 | -€4,443 | -27.0% |
| Furniture and vehicles | 24 | €7,741 | €2,942 | -€4,799 | -62.0% |
| Other tangible fixed assets | 26 | €13,753 | €11,131 | -€2,622 | -19.1% |
| Financial fixed assets | 28 | €22 | €1,294 | +€1,271 | +5,696% |
| Current assets | 29/58 | €202,416 | €173,760 | -€28,655 | -14.2% |
| Stocks and contracts in progress | 3 | €15,305 | €11,425 | -€3,880 | -25.4% |
| Stocks | 30/36 | €15,305 | €11,425 | -€3,880 | -25.4% |
| Amounts receivable within one year | 40/41 | €4,245 | €13,756 | +€9,511 | +224% |
| Trade receivables | 40 | €1,126 | €730 | -€396 | -35.2% |
| Other amounts receivable | 41 | €3,118 | €13,026 | +€9,908 | +318% |
| Current investments | 50/53 | €19,317 | €19,317 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €154,978 | €121,485 | -€33,493 | -21.6% |
| Deferred charges and accrued income | 490/1 | €8,571 | €7,778 | -€793 | -9.3% |
| Total equity and liabilities | 10/49 | €287,389 | €245,495 | -€41,895 | -14.6% |
| Equity | 10/15 | €220,745 | €209,748 | -€10,997 | -5.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €202,145 | €191,148 | -€10,997 | -5.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €46,600 | €46,600 | = | 0.0% |
| Distributable reserves | 133 | €155,545 | €144,548 | -€10,997 | -7.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €66,644 | €35,747 | -€30,897 | -46.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €66,561 | €35,660 | -€30,901 | -46.4% |
| Current portion of amounts payable after more than one year | 42 | €5,611 | €0 | -€5,611 | -100% |
| Financial debts | 43 | €21 | €22 | +€1 | +4.8% |
| Credit institutions | 430/8 | €21 | €22 | +€1 | +4.8% |
| Trade debts | 44 | €13,467 | €17,570 | +€4,104 | +30.5% |
| Suppliers | 440/4 | €13,467 | €17,570 | +€4,104 | +30.5% |
| Taxes, remuneration and social security | 45 | €16,951 | €12,603 | -€4,348 | -25.7% |
| Taxes | 450/3 | €11,951 | €12,603 | +€652 | +5.5% |
| Remuneration and social security | 454/9 | €5,000 | €0 | -€5,000 | -100% |
| Other amounts payable | 47/48 | €30,512 | €5,465 | -€25,047 | -82.1% |
| Accrued charges and deferred income | 492/3 | €83 | €87 | +€4 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,568 | €14,398 | -€12,171 | -45.8% |
| Other operating charges | 640/8 | €1,759 | €2,001 | +€242 | +13.8% |
| Gross operating margin | 9900 | €62,743 | €47,110 | -€15,632 | -24.9% |
| Operating profit (loss) | 9901 | €34,415 | €30,711 | -€3,704 | -10.8% |
| Financial income | 75/76B | €6,867 | €1,452 | -€5,415 | -78.9% |
| Recurring financial income | 75 | €6,867 | €1,452 | -€5,415 | -78.9% |
| Financial charges | 65/66B | €1,020 | €1,446 | +€426 | +41.7% |
| Recurring financial charges | 65 | €1,020 | €1,446 | +€426 | +41.7% |
| Profit (loss) for the period before taxes | 9903 | €40,262 | €30,718 | -€9,544 | -23.7% |
| Income taxes | 67/77 | €11,549 | €12,209 | +€660 | +5.7% |
| Profit (loss) for the period | 9904 | €28,713 | €18,509 | -€10,204 | -35.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,713 | €18,509 | -€10,204 | -35.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.