MANI Consulting: 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.
MANI Consulting
Largest movements
- Receivables after one year +€86,721
new in 2025: €86,721
- Receivables within one year +€16,262
up €16,262 (+750%), from €2,167 to €18,429
of which Trade receivables: +€17,032
- Cash +€8,713
up €8,713 (+80.2%), from €10,860 to €19,573
mainly Net result for the year (+€75,219) and Tax, wage and social debts (+€38,526)
- Tangible fixed assets +€1,534
up €1,534 (+55.8%), from €2,751 to €4,285
- Profit (loss) carried forward +€75,219
up €75,219 (+7,613%), from €988 to €76,207
- Tax, wage and social debts +€38,526
new in 2025: €38,526
- Other debts -€3,699
down €3,699 (-100%), from €3,699 to €0
- Trade debts +€3,184
up €3,184 (+292%), from €1,092 to €4,276
- Gross operating margin +€97,784
up €97,784 (+2,041%), from €4,790 to €102,574
- Taxes +€19,618
up €19,618 (+1,682%), from €1,166 to €20,784
- Staff costs +€3,285
up €3,285 (+141%), from €2,323 to €5,608
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 | €15,779 | €129,008 | +€113,230 | +718% |
| Fixed assets | 21/28 | €2,751 | €4,285 | +€1,534 | +55.8% |
| Tangible fixed assets | 22/27 | €2,751 | €4,285 | +€1,534 | +55.8% |
| Furniture and vehicles | 24 | €2,751 | €4,285 | +€1,534 | +55.8% |
| Current assets | 29/58 | €13,028 | €124,723 | +€111,695 | +857% |
| Amounts receivable after more than one year | 29 | - | €86,721 | +€86,721 | |
| Trade receivables | 290 | - | €86,721 | +€86,721 | |
| Amounts receivable within one year | 40/41 | €2,167 | €18,429 | +€16,262 | +750% |
| Trade receivables | 40 | €271 | €17,303 | +€17,032 | +6,290% |
| Other amounts receivable | 41 | €1,896 | €1,126 | -€770 | -40.6% |
| Cash at bank and in hand | 54/58 | €10,860 | €19,573 | +€8,713 | +80.2% |
| Total equity and liabilities | 10/49 | €15,779 | €129,008 | +€113,230 | +718% |
| Equity | 10/15 | €10,988 | €86,207 | +€75,219 | +685% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €988 | €76,207 | +€75,219 | +7,613% |
| Amounts payable | 17/49 | €4,791 | €42,802 | +€38,011 | +793% |
| Amounts payable within one year | 42/48 | €4,791 | €42,802 | +€38,011 | +793% |
| Trade debts | 44 | €1,092 | €4,276 | +€3,184 | +292% |
| Suppliers | 440/4 | €1,092 | €4,276 | +€3,184 | +292% |
| Taxes, remuneration and social security | 45 | - | €38,526 | +€38,526 | |
| Taxes | 450/3 | - | €38,526 | +€38,526 | |
| Other amounts payable | 47/48 | €3,699 | €0 | -€3,699 | -100% |
| Remuneration, social security and pensions | 62 | €2,323 | €5,608 | +€3,285 | +141% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €252 | €614 | +€361 | +143% |
| Other operating charges | 640/8 | €50 | €214 | +€164 | +329% |
| Gross operating margin | 9900 | €4,790 | €102,574 | +€97,784 | +2,041% |
| Operating profit (loss) | 9901 | €2,165 | €96,138 | +€93,973 | +4,341% |
| Financial income | 75/76B | €0 | €3 | +€3 | +25,800% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +25,800% |
| Financial charges | 65/66B | €10 | €138 | +€127 | +1,217% |
| Recurring financial charges | 65 | €10 | €138 | +€127 | +1,217% |
| Profit (loss) for the period before taxes | 9903 | €2,154 | €96,002 | +€93,848 | +4,357% |
| Income taxes | 67/77 | €1,166 | €20,784 | +€19,618 | +1,682% |
| Profit (loss) for the period | 9904 | €988 | €75,219 | +€74,231 | +7,513% |
| Profit (loss) for the period to be appropriated | 9905 | €988 | €75,219 | +€74,231 | +7,513% |
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 28 October 2026 via checked.be.