MANGETOUR: 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.
MANGETOUR
Largest movements
- Cash +€11,314
up €11,314 (+9.9%), from €113,757 to €125,070
mainly Net result for the year (+€14,911) and Receivables within one year (+€11,079)
- Receivables within one year -€11,079
down €11,079 (-65.0%), from €17,043 to €5,964
- Tangible fixed assets -€4,089
down €4,089 (-27.2%), from €15,056 to €10,967
- Reserves -€10,089
down €10,089 (-8.3%), from €121,946 to €111,857
- Tax, wage and social debts +€5,993
up €5,993 (+218%), from €2,750 to €8,743
of which Remuneration and social security: +€3,014
- Accrued charges and deferred income +€1,653
up €1,653 (+194%), from €852 to €2,506
- Gross operating margin +€14,968
up €14,968 (+70.1%), from €21,363 to €36,331
- Staff costs +€10,721
new in 2025: €10,721
- Taxes +€1,565
up €1,565 (+39.7%), from €3,939 to €5,504
- Financial income +€809
up €809 (+753%), from €107 to €917
- Depreciation -€438
down €438 (-7.8%), from €5,578 to €5,140
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 | €145,855 | €142,121 | -€3,734 | -2.6% |
| Fixed assets | 21/28 | €15,056 | €11,087 | -€3,969 | -26.4% |
| Tangible fixed assets | 22/27 | €15,056 | €10,967 | -€4,089 | -27.2% |
| Plant, machinery and equipment | 23 | €8,685 | €7,008 | -€1,677 | -19.3% |
| Furniture and vehicles | 24 | €1,385 | €964 | -€420 | -30.4% |
| Other tangible fixed assets | 26 | €4,986 | €2,994 | -€1,992 | -40.0% |
| Financial fixed assets | 28 | - | €120 | +€120 | |
| Current assets | 29/58 | €130,800 | €131,034 | +€235 | +0.2% |
| Amounts receivable within one year | 40/41 | €17,043 | €5,964 | -€11,079 | -65.0% |
| Other amounts receivable | 41 | €17,043 | €5,964 | -€11,079 | -65.0% |
| Cash at bank and in hand | 54/58 | €113,757 | €125,070 | +€11,314 | +9.9% |
| Total equity and liabilities | 10/49 | €145,855 | €142,121 | -€3,734 | -2.6% |
| Equity | 10/15 | €140,546 | €130,457 | -€10,089 | -7.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €121,946 | €111,857 | -€10,089 | -8.3% |
| Distributable reserves | 133 | €121,946 | €111,857 | -€10,089 | -8.3% |
| Amounts payable | 17/49 | €5,310 | €11,664 | +€6,354 | +120% |
| Amounts payable within one year | 42/48 | €4,457 | €9,158 | +€4,701 | +105% |
| Trade debts | 44 | €1,707 | €415 | -€1,292 | -75.7% |
| Suppliers | 440/4 | €1,707 | €415 | -€1,292 | -75.7% |
| Taxes, remuneration and social security | 45 | €2,750 | €8,743 | +€5,993 | +218% |
| Taxes | 450/3 | €2,750 | €5,729 | +€2,979 | +108% |
| Remuneration and social security | 454/9 | - | €3,014 | +€3,014 | |
| Accrued charges and deferred income | 492/3 | €852 | €2,506 | +€1,653 | +194% |
| Remuneration, social security and pensions | 62 | - | €10,721 | +€10,721 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,578 | €5,140 | -€438 | -7.8% |
| Other operating charges | 640/8 | €660 | €708 | +€48 | +7.3% |
| Gross operating margin | 9900 | €21,363 | €36,331 | +€14,968 | +70.1% |
| Operating profit (loss) | 9901 | €15,125 | €19,762 | +€4,637 | +30.7% |
| Financial income | 75/76B | €107 | €917 | +€809 | +753% |
| Recurring financial income | 75 | €107 | €917 | +€809 | +753% |
| Financial charges | 65/66B | €272 | €263 | -€9 | -3.4% |
| Recurring financial charges | 65 | €272 | €263 | -€9 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €14,960 | €20,415 | +€5,455 | +36.5% |
| Income taxes | 67/77 | €3,939 | €5,504 | +€1,565 | +39.7% |
| Profit (loss) for the period | 9904 | €11,021 | €14,911 | +€3,890 | +35.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,021 | €14,911 | +€3,890 | +35.3% |
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 18 October 2026 via checked.be.