MANNAT SAHARAN: 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.
MANNAT SAHARAN
Largest movements
- Cash -€16,354
down €16,354 (-32.4%), from €50,552 to €34,198
mainly Net result for the year (-€16,832) and Trade debts (-€3,027)
- Tangible fixed assets -€5,555
down €5,555 (-34.1%), from €16,313 to €10,758
of which Furniture and vehicles: -€5,258
- Receivables within one year -€2,919
down €2,919 (-76.5%), from €3,818 to €898
of which Trade receivables: -€3,033
- Stocks and contracts +€920
up €920, from €0 to €920
- Profit (loss) carried forward -€16,832
down €16,832 (-201%), from -€8,364 to -€25,196
- Trade debts -€3,027
down €3,027 (-67.2%), from €4,502 to €1,475
- Accrued charges and deferred income -€2,944
down €2,944 (-91.1%), from €3,231 to €286
- Current portion of long-term debt -€2,302
down €2,302 (-82.8%), from €2,779 to €477
- Other debts +€1,468
up €1,468 (+4.8%), from €30,726 to €32,194
- Gross operating margin -€27,114
down €27,114, from €17,939 to -€9,174
- Financial charges -€4,589
down €4,589 (-94.2%), from €4,872 to €283
- Other operating charges -€707
down €707 (-33.8%), from €2,091 to €1,384
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 | €71,169 | €47,054 | -€24,115 | -33.9% |
| Formation expenses | 20 | €436 | €0 | -€436 | -100% |
| Fixed assets | 21/28 | €16,313 | €10,758 | -€5,555 | -34.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €16,313 | €10,758 | -€5,555 | -34.1% |
| Plant, machinery and equipment | 23 | €1,168 | €871 | -€297 | -25.4% |
| Furniture and vehicles | 24 | €15,145 | €9,887 | -€5,258 | -34.7% |
| Current assets | 29/58 | €54,420 | €36,297 | -€18,123 | -33.3% |
| Stocks and contracts in progress | 3 | €0 | €920 | +€920 | |
| Stocks | 30/36 | €0 | €920 | +€920 | |
| Amounts receivable within one year | 40/41 | €3,818 | €898 | -€2,919 | -76.5% |
| Trade receivables | 40 | €3,355 | €322 | -€3,033 | -90.4% |
| Other amounts receivable | 41 | €463 | €577 | +€114 | +24.6% |
| Cash at bank and in hand | 54/58 | €50,552 | €34,198 | -€16,354 | -32.4% |
| Deferred charges and accrued income | 490/1 | €50 | €281 | +€230 | +459% |
| Total equity and liabilities | 10/49 | €71,169 | €47,054 | -€24,115 | -33.9% |
| Equity | 10/15 | €29,455 | €12,623 | -€16,832 | -57.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,219 | €19,219 | = | 0.0% |
| Distributable reserves | 133 | €19,219 | €19,219 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,364 | -€25,196 | -€16,832 | -201% |
| Amounts payable | 17/49 | €41,714 | €34,432 | -€7,282 | -17.5% |
| Amounts payable after more than one year | 17 | €477 | €0 | -€477 | -100% |
| Financial debts | 170/4 | €477 | €0 | -€477 | -100% |
| Amounts payable within one year | 42/48 | €38,007 | €34,145 | -€3,861 | -10.2% |
| Current portion of amounts payable after more than one year | 42 | €2,779 | €477 | -€2,302 | -82.8% |
| Trade debts | 44 | €4,502 | €1,475 | -€3,027 | -67.2% |
| Suppliers | 440/4 | €4,502 | €1,475 | -€3,027 | -67.2% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €30,726 | €32,194 | +€1,468 | +4.8% |
| Accrued charges and deferred income | 492/3 | €3,231 | €286 | -€2,944 | -91.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,960 | €5,991 | +€31 | +0.5% |
| Other operating charges | 640/8 | €2,091 | €1,384 | -€707 | -33.8% |
| Non-recurring operating charges | 66A | €6,252 | €0 | -€6,252 | -100% |
| Gross operating margin | 9900 | €17,939 | -€9,174 | -€27,114 | |
| Operating profit (loss) | 9901 | €3,636 | -€16,550 | -€20,186 | |
| Financial charges | 65/66B | €4,872 | €283 | -€4,589 | -94.2% |
| Recurring financial charges | 65 | €4,872 | €283 | -€4,589 | -94.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,235 | -€16,832 | -€15,597 | -1,263% |
| Profit (loss) for the period | 9904 | -€1,235 | -€16,832 | -€15,597 | -1,263% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,235 | -€16,832 | -€15,597 | -1,263% |
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 21 October 2026 via checked.be.