Mania Corp.: 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.
Mania Corp.
Largest movements
- Receivables after one year +€140,000
new in 2024: €140,000
- Cash -€75,296
down €75,296 (-94.4%), from €79,766 to €4,470
mainly Receivables after one year (-€140,000) and Other debts (-€16,466)
- Tangible fixed assets -€13,047
down €13,047 (-25.8%), from €50,641 to €37,593
of which Leasing and similar rights: -€9,225
- Stocks and contracts -€2,391
down €2,391 (-56.7%), from €4,217 to €1,826
- Reserves +€49,000
up €49,000 (+114%), from €42,951 to €91,951
of which Distributable reserves: +€49,000
- Tax, wage and social debts +€16,877
up €16,877 (+29.7%), from €56,825 to €73,702
of which Taxes: +€22,263
- Other debts -€16,466
no longer reported in 2024 (was €16,466)
- Trade debts +€13,913
up €13,913 (+83.6%), from €16,645 to €30,558
- Debts after one year -€7,549
down €7,549 (-68.2%), from €11,061 to €3,513
- Staff costs -€51,548
down €51,548 (-42.4%), from €121,474 to €69,926
- Taxes +€16,759
up €16,759 (+456%), from €3,676 to €20,435
- Other operating charges -€10,776
down €10,776 (-75.7%), from €14,235 to €3,459
- Gross operating margin -€3,476
down €3,476 (-1.9%), from €183,411 to €179,935
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €165,115 | €213,806 | +€48,691 | +29.5% |
| Fixed assets | 21/28 | €56,690 | €42,373 | -€14,317 | -25.3% |
| Intangible fixed assets | 21 | €3,660 | €2,390 | -€1,270 | -34.7% |
| Tangible fixed assets | 22/27 | €50,641 | €37,593 | -€13,047 | -25.8% |
| Plant, machinery and equipment | 23 | €2,190 | €1,291 | -€899 | -41.0% |
| Furniture and vehicles | 24 | €11,476 | €12,392 | +€916 | +8.0% |
| Leasing and similar rights | 25 | €13,804 | €4,579 | -€9,225 | -66.8% |
| Other tangible fixed assets | 26 | €23,171 | €19,332 | -€3,839 | -16.6% |
| Financial fixed assets | 28 | €2,389 | €2,389 | = | 0.0% |
| Current assets | 29/58 | €108,426 | €171,434 | +€63,008 | +58.1% |
| Amounts receivable after more than one year | 29 | - | €140,000 | +€140,000 | |
| Other amounts receivable | 291 | - | €140,000 | +€140,000 | |
| Stocks and contracts in progress | 3 | €4,217 | €1,826 | -€2,391 | -56.7% |
| Stocks | 30/36 | €4,217 | €1,826 | -€2,391 | -56.7% |
| Amounts receivable within one year | 40/41 | €24,443 | €25,138 | +€695 | +2.8% |
| Trade receivables | 40 | €16,504 | €21,779 | +€5,274 | +32.0% |
| Other amounts receivable | 41 | €7,938 | €3,359 | -€4,579 | -57.7% |
| Cash at bank and in hand | 54/58 | €79,766 | €4,470 | -€75,296 | -94.4% |
| Total equity and liabilities | 10/49 | €165,115 | €213,806 | +€48,691 | +29.5% |
| Equity | 10/15 | €53,867 | €98,399 | +€44,532 | +82.7% |
| Contributions | 10/11 | €6,265 | €6,265 | = | 0.0% |
| Reserves | 13 | €42,951 | €91,951 | +€49,000 | +114% |
| 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 | €1,091 | €1,091 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €89,000 | +€49,000 | +123% |
| Profit (loss) carried forward | 14 | €4,652 | €184 | -€4,468 | -96.0% |
| Amounts payable | 17/49 | €111,248 | €115,408 | +€4,159 | +3.7% |
| Amounts payable after more than one year | 17 | €11,061 | €3,513 | -€7,549 | -68.2% |
| Financial debts | 170/4 | €11,061 | €3,513 | -€7,549 | -68.2% |
| Amounts payable within one year | 42/48 | €100,187 | €111,895 | +€11,708 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €10,165 | €7,549 | -€2,617 | -25.7% |
| Financial debts | 43 | €86 | €86 | = | 0.0% |
| Credit institutions | 430/8 | €86 | €86 | = | 0.0% |
| Trade debts | 44 | €16,645 | €30,558 | +€13,913 | +83.6% |
| Suppliers | 440/4 | €16,645 | €30,558 | +€13,913 | +83.6% |
| Taxes, remuneration and social security | 45 | €56,825 | €73,702 | +€16,877 | +29.7% |
| Taxes | 450/3 | €16,064 | €38,327 | +€22,263 | +139% |
| Remuneration and social security | 454/9 | €40,760 | €35,375 | -€5,385 | -13.2% |
| Other amounts payable | 47/48 | €16,466 | - | -€16,466 | |
| Remuneration, social security and pensions | 62 | €121,474 | €69,926 | -€51,548 | -42.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,939 | €23,542 | +€1,602 | +7.3% |
| Other operating charges | 640/8 | €14,235 | €3,459 | -€10,776 | -75.7% |
| Gross operating margin | 9900 | €183,411 | €179,935 | -€3,476 | -1.9% |
| Operating profit (loss) | 9901 | €25,762 | €83,008 | +€57,246 | +222% |
| Financial income | 75/76B | €4 | €53 | +€49 | +1,140% |
| Recurring financial income | 75 | €4 | €53 | +€49 | +1,140% |
| Financial charges | 65/66B | €19,633 | €18,094 | -€1,539 | -7.8% |
| Recurring financial charges | 65 | €19,633 | €18,094 | -€1,539 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €6,133 | €64,967 | +€58,834 | +959% |
| Income taxes | 67/77 | €3,676 | €20,435 | +€16,759 | +456% |
| Profit (loss) for the period | 9904 | €2,457 | €44,532 | +€42,075 | +1,713% |
| Profit (loss) for the period to be appropriated | 9905 | €2,457 | €44,532 | +€42,075 | +1,713% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.