MANNEH 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.
MANNEH CONSULTING
Largest movements
- Deferred charges and accrued income +€8,455
up €8,455 (+111%), from €7,645 to €16,100
- Cash +€5,570
up €5,570 (+144%), from €3,869 to €9,439
mainly Net result for the year (+€11,057) and Other debts (+€5,793)
- Receivables within one year +€2,454
up €2,454 (+74.5%), from €3,292 to €5,747
of which Other amounts receivable: +€2,435
- Tangible fixed assets +€399
up €399 (+14.9%), from €2,678 to €3,077
- Profit (loss) carried forward +€11,057
up €11,057 (+274%), from €4,040 to €15,097
- Other debts +€5,793
up €5,793 (+1,188%), from €487 to €6,280
- Gross operating margin +€14,622
up €14,622 (+457%), from €3,200 to €17,822
- Taxes +€2,857
up €2,857 (+404%), from €708 to €3,565
- Depreciation +€469
up €469 (+28.3%), from €1,659 to €2,129
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 | €17,483 | €34,362 | +€16,879 | +96.5% |
| Fixed assets | 21/28 | €2,678 | €3,077 | +€399 | +14.9% |
| Tangible fixed assets | 22/27 | €2,678 | €3,077 | +€399 | +14.9% |
| Furniture and vehicles | 24 | €2,678 | €3,077 | +€399 | +14.9% |
| Current assets | 29/58 | €14,805 | €31,285 | +€16,480 | +111% |
| Amounts receivable within one year | 40/41 | €3,292 | €5,747 | +€2,454 | +74.5% |
| Trade receivables | 40 | - | €19 | +€19 | |
| Other amounts receivable | 41 | €3,292 | €5,728 | +€2,435 | +74.0% |
| Cash at bank and in hand | 54/58 | €3,869 | €9,439 | +€5,570 | +144% |
| Deferred charges and accrued income | 490/1 | €7,645 | €16,100 | +€8,455 | +111% |
| Total equity and liabilities | 10/49 | €17,483 | €34,362 | +€16,879 | +96.5% |
| Equity | 10/15 | €14,104 | €25,161 | +€11,057 | +78.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €65 | €65 | = | 0.0% |
| Distributable reserves | 133 | €65 | €65 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,040 | €15,097 | +€11,057 | +274% |
| Amounts payable | 17/49 | €3,379 | €9,201 | +€5,822 | +172% |
| Amounts payable within one year | 42/48 | €3,379 | €9,201 | +€5,822 | +172% |
| Trade debts | 44 | €2,891 | €2,921 | +€29 | +1.0% |
| Suppliers | 440/4 | €2,891 | €2,921 | +€29 | +1.0% |
| Other amounts payable | 47/48 | €487 | €6,280 | +€5,793 | +1,188% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,659 | €2,129 | +€469 | +28.3% |
| Other operating charges | 640/8 | €746 | €654 | -€92 | -12.3% |
| Non-recurring operating charges | 66A | - | €80 | +€80 | |
| Gross operating margin | 9900 | €3,200 | €17,822 | +€14,622 | +457% |
| Operating profit (loss) | 9901 | €795 | €14,960 | +€14,165 | +1,782% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €350 | €342 | -€7 | -2.1% |
| Recurring financial charges | 65 | €350 | €342 | -€7 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €446 | €14,621 | +€14,176 | +3,182% |
| Income taxes | 67/77 | €708 | €3,565 | +€2,857 | +404% |
| Profit (loss) for the period | 9904 | -€262 | €11,057 | +€11,319 | |
| Profit (loss) for the period to be appropriated | 9905 | -€262 | €11,057 | +€11,319 |
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 26 October 2026 via checked.be.