MANHATTAN CAFE: 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.
MANHATTAN CAFE
Largest movements
- Cash +€31,998
up €31,998 (+34.7%), from €92,271 to €124,269
mainly Net result for the year (+€81,287) and Accrued charges and deferred income (+€51,083)
- Receivables within one year +€12,998
up €12,998 (+26.1%), from €49,825 to €62,823
- Stocks and contracts +€2,271
new in 2025: €2,271
- Accrued charges and deferred income +€51,083
new in 2025: €51,083
- Profit (loss) carried forward -€42,165
down €42,165 (-41.2%), from €102,402 to €60,237
- Reserves +€21,050
up €21,050 (+1,132%), from €1,860 to €22,910
of which Tax-exempt reserves: +€21,050
- Trade debts +€17,640
up €17,640 (+79.6%), from €22,163 to €39,803
- Turnover +€126,005
up €126,005 (+48.2%), from €261,648 to €387,654
- Purchases and services +€100,277
up €100,277 (+57.1%), from €175,624 to €275,901
- Gross operating margin +€25,728
up €25,728 (+29.9%), from €86,024 to €111,752
- Taxes +€13,165
new in 2025: €13,165
- Staff costs -€8,257
down €8,257 (-51.9%), from €15,896 to €7,639
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 | €146,170 | €193,271 | +€47,101 | +32.2% |
| Fixed assets | 21/28 | €4,075 | €3,908 | -€166 | -4.1% |
| Tangible fixed assets | 22/27 | €2,275 | €2,108 | -€166 | -7.3% |
| Plant, machinery and equipment | 23 | €2,275 | €2,108 | -€166 | -7.3% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €142,096 | €189,363 | +€47,267 | +33.3% |
| Stocks and contracts in progress | 3 | - | €2,271 | +€2,271 | |
| Stocks | 30/36 | - | €2,271 | +€2,271 | |
| Amounts receivable within one year | 40/41 | €49,825 | €62,823 | +€12,998 | +26.1% |
| Other amounts receivable | 41 | €49,825 | €62,823 | +€12,998 | +26.1% |
| Cash at bank and in hand | 54/58 | €92,271 | €124,269 | +€31,998 | +34.7% |
| Total equity and liabilities | 10/49 | €146,170 | €193,271 | +€47,101 | +32.2% |
| Equity | 10/15 | €122,862 | €101,747 | -€21,115 | -17.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €22,910 | +€21,050 | +1,132% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €21,050 | +€21,050 | |
| Profit (loss) carried forward | 14 | €102,402 | €60,237 | -€42,165 | -41.2% |
| Amounts payable | 17/49 | €23,308 | €91,524 | +€68,216 | +293% |
| Amounts payable within one year | 42/48 | €23,308 | €40,441 | +€17,133 | +73.5% |
| Trade debts | 44 | €22,163 | €39,803 | +€17,640 | +79.6% |
| Suppliers | 440/4 | €22,163 | €39,803 | +€17,640 | +79.6% |
| Taxes, remuneration and social security | 45 | €828 | €400 | -€428 | -51.7% |
| Taxes | 450/3 | €828 | €219 | -€609 | -73.6% |
| Remuneration and social security | 454/9 | - | €181 | +€181 | |
| Other amounts payable | 47/48 | €317 | €238 | -€79 | -24.8% |
| Accrued charges and deferred income | 492/3 | - | €51,083 | +€51,083 | |
| Turnover | 70 | €261,648 | €387,654 | +€126,005 | +48.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €175,624 | €275,901 | +€100,277 | +57.1% |
| Remuneration, social security and pensions | 62 | €15,896 | €7,639 | -€8,257 | -51.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,141 | €1,450 | +€309 | +27.1% |
| Other operating charges | 640/8 | €6,024 | €5,767 | -€257 | -4.3% |
| Gross operating margin | 9900 | €86,024 | €111,752 | +€25,728 | +29.9% |
| Operating profit (loss) | 9901 | €62,963 | €96,896 | +€33,933 | +53.9% |
| Financial income | 75/76B | €131 | €1 | -€130 | -99.6% |
| Recurring financial income | 75 | €131 | €1 | -€130 | -99.6% |
| Financial charges | 65/66B | €1,535 | €2,444 | +€910 | +59.3% |
| Recurring financial charges | 65 | €1,535 | €2,444 | +€910 | +59.3% |
| Profit (loss) for the period before taxes | 9903 | €61,559 | €94,452 | +€32,893 | +53.4% |
| Income taxes | 67/77 | - | €13,165 | +€13,165 | |
| Profit (loss) for the period | 9904 | €61,559 | €81,287 | +€19,728 | +32.0% |
| Transfer to tax-exempt reserves | 689 | - | €21,050 | +€21,050 | |
| Profit (loss) for the period to be appropriated | 9905 | €61,559 | €60,237 | -€1,322 | -2.1% |
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 19 October 2026 via checked.be.