MANGELSCHOTS & C°: 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.
MANGELSCHOTS & C°
Largest movements
- Receivables within one year -€24,000
down €24,000 (-3.1%), from €771,464 to €747,464
of which Trade receivables: -€24,000
- Other debts -€23,523
down €23,523 (-5.4%), from €439,080 to €415,557
- Financial charges -€1,253
no longer reported in 2025 (was €1,253)
- Other operating charges +€411
new in 2025: €411
- Gross operating margin +€184
up €184 (+73.7%), from -€250 to -€66
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €771,464 | €747,464 | -€24,000 | -3.1% |
| Current assets | 29/58 | €771,464 | €747,464 | -€24,000 | -3.1% |
| Amounts receivable within one year | 40/41 | €771,464 | €747,464 | -€24,000 | -3.1% |
| Trade receivables | 40 | €771,000 | €747,000 | -€24,000 | -3.1% |
| Other amounts receivable | 41 | €464 | €464 | = | 0.0% |
| Total equity and liabilities | 10/49 | €771,464 | €747,464 | -€24,000 | -3.1% |
| Equity | 10/15 | €331,634 | €331,157 | -€477 | -0.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €66,405 | €66,405 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €64,545 | €64,545 | = | 0.0% |
| Profit (loss) carried forward | 14 | €252,829 | €252,352 | -€477 | -0.2% |
| Amounts payable | 17/49 | €439,830 | €416,307 | -€23,523 | -5.3% |
| Amounts payable within one year | 42/48 | €439,830 | €416,307 | -€23,523 | -5.3% |
| Trade debts | 44 | €750 | €750 | = | 0.0% |
| Suppliers | 440/4 | €750 | €750 | = | 0.0% |
| Other amounts payable | 47/48 | €439,080 | €415,557 | -€23,523 | -5.4% |
| Other operating charges | 640/8 | - | €411 | +€411 | |
| Gross operating margin | 9900 | -€250 | -€66 | +€184 | +73.7% |
| Operating profit (loss) | 9901 | -€250 | -€477 | -€227 | -90.8% |
| Financial charges | 65/66B | €1,253 | - | -€1,253 | |
| Recurring financial charges | 65 | €1,253 | - | -€1,253 | |
| Profit (loss) for the period before taxes | 9903 | -€1,503 | -€477 | +€1,027 | +68.3% |
| Profit (loss) for the period | 9904 | -€1,503 | -€477 | +€1,027 | +68.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,503 | -€477 | +€1,027 | +68.3% |
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 11 October 2026 via checked.be.