Mangia Bene: 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.
Mangia Bene
Largest movements
- Tangible fixed assets +€43,230
up €43,230 (+3,713%), from €1,164 to €44,394
of which Furniture and vehicles: +€43,465
- Cash -€11,709
down €11,709 (-17.7%), from €66,219 to €54,510
mainly Investment in fixed assets (net) (-€52,685) and Tax, wage and social debts (-€5,531)
- Receivables within one year +€3,804
up €3,804 (+95.2%), from €3,996 to €7,800
of which Trade receivables: +€3,793
- Debts after one year +€26,408
up €26,408 (+247%), from €10,679 to €37,087
- Profit (loss) carried forward +€9,809
up €9,809, from -€3,406 to €6,404
- Current portion of long-term debt +€8,906
up €8,906 (+121%), from €7,362 to €16,267
- Tax, wage and social debts -€5,531
down €5,531 (-54.5%), from €10,150 to €4,619
- Other debts -€2,708
down €2,708 (-18.6%), from €14,572 to €11,864
- Gross operating margin +€26,586
up €26,586 (+3,121%), from €852 to €27,438
- Depreciation +€9,442
up €9,442 (+71,099%), from €13 to €9,455
- Taxes +€3,336
up €3,336 (+228%), from €1,460 to €4,796
- Financial charges +€620
up €620 (+39.1%), from €1,588 to €2,208
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 | €71,477 | €106,704 | +€35,226 | +49.3% |
| Fixed assets | 21/28 | €1,164 | €44,394 | +€43,230 | +3,713% |
| Tangible fixed assets | 22/27 | €1,164 | €44,394 | +€43,230 | +3,713% |
| Plant, machinery and equipment | 23 | €1,164 | €929 | -€236 | -20.2% |
| Furniture and vehicles | 24 | - | €43,465 | +€43,465 | |
| Current assets | 29/58 | €70,313 | €62,310 | -€8,003 | -11.4% |
| Amounts receivable within one year | 40/41 | €3,996 | €7,800 | +€3,804 | +95.2% |
| Trade receivables | 40 | €3,993 | €7,786 | +€3,793 | +95.0% |
| Other amounts receivable | 41 | €3 | €13 | +€11 | +428% |
| Cash at bank and in hand | 54/58 | €66,219 | €54,510 | -€11,709 | -17.7% |
| Deferred charges and accrued income | 490/1 | €99 | €0 | -€99 | -100% |
| Total equity and liabilities | 10/49 | €71,477 | €106,704 | +€35,226 | +49.3% |
| Equity | 10/15 | €21,348 | €31,157 | +€9,809 | +45.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €22,254 | €22,254 | = | 0.0% |
| Distributable reserves | 133 | €22,254 | €22,254 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,406 | €6,404 | +€9,809 | |
| Amounts payable | 17/49 | €50,129 | €75,546 | +€25,417 | +50.7% |
| Amounts payable after more than one year | 17 | €10,679 | €37,087 | +€26,408 | +247% |
| Financial debts | 170/4 | €10,679 | €37,087 | +€26,408 | +247% |
| Amounts payable within one year | 42/48 | €37,728 | €37,493 | -€236 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €7,362 | €16,267 | +€8,906 | +121% |
| Trade debts | 44 | €5,645 | €4,743 | -€902 | -16.0% |
| Suppliers | 440/4 | €5,645 | €4,743 | -€902 | -16.0% |
| Taxes, remuneration and social security | 45 | €10,150 | €4,619 | -€5,531 | -54.5% |
| Taxes | 450/3 | €10,150 | €4,619 | -€5,531 | -54.5% |
| Other amounts payable | 47/48 | €14,572 | €11,864 | -€2,708 | -18.6% |
| Accrued charges and deferred income | 492/3 | €1,722 | €967 | -€755 | -43.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13 | €9,455 | +€9,442 | +71,099% |
| Other operating charges | 640/8 | €1,197 | €1,169 | -€28 | -2.3% |
| Gross operating margin | 9900 | €852 | €27,438 | +€26,586 | +3,121% |
| Operating profit (loss) | 9901 | -€358 | €16,813 | +€17,172 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €1,588 | €2,208 | +€620 | +39.1% |
| Recurring financial charges | 65 | €1,588 | €2,208 | +€620 | +39.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,946 | €14,606 | +€16,551 | |
| Income taxes | 67/77 | €1,460 | €4,796 | +€3,336 | +228% |
| Profit (loss) for the period | 9904 | -€3,406 | €9,809 | +€13,215 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,406 | €9,809 | +€13,215 |
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 18 October 2026 via checked.be.