MANNOLA CONSULTING: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
MANNOLA CONSULTING
Largest movements
- Deferred charges and accrued income -€1,654
down €1,654 (-89.9%), from €1,840 to €186
- Tangible fixed assets -€440
down €440 (-72.3%), from €609 to €169
- Cash +€261
up €261 (+7.5%), from €3,487 to €3,748
mainly Debts after one year (+€42,500) and Deferred charges and accrued income (+€1,654)
- Debts after one year +€42,500
up €42,500 (+213%), from €20,000 to €62,500
- Profit (loss) carried forward -€36,369
down €36,369 (-96.5%), from -€37,704 to -€74,073
- Tax, wage and social debts -€5,494
down €5,494 (-97.4%), from €5,643 to €149
of which Taxes: -€4,194
- Trade debts -€2,342
down €2,342 (-98.5%), from €2,378 to €37
- Other debts -€84
down €84 (-2.6%), from €3,197 to €3,113
- Gross operating margin +€900
up €900 (+2.7%), from -€33,488 to -€32,588
- Financial charges -€826
down €826 (-24.1%), from €3,433 to €2,607
- Other operating charges +€404
up €404 (+222%), from €182 to €585
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,637 | €4,839 | -€1,798 | -27.1% |
| Fixed assets | 21/28 | €609 | €169 | -€440 | -72.3% |
| Tangible fixed assets | 22/27 | €609 | €169 | -€440 | -72.3% |
| Plant, machinery and equipment | 23 | €609 | €169 | -€440 | -72.3% |
| Current assets | 29/58 | €6,028 | €4,671 | -€1,358 | -22.5% |
| Amounts receivable within one year | 40/41 | €702 | €737 | +€35 | +4.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €702 | €737 | +€35 | +4.9% |
| Cash at bank and in hand | 54/58 | €3,487 | €3,748 | +€261 | +7.5% |
| Deferred charges and accrued income | 490/1 | €1,840 | €186 | -€1,654 | -89.9% |
| Total equity and liabilities | 10/49 | €6,637 | €4,839 | -€1,798 | -27.1% |
| Equity | 10/15 | -€24,590 | -€60,959 | -€36,369 | -148% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €8,114 | €8,114 | = | 0.0% |
| Distributable reserves | 133 | €8,114 | €8,114 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,704 | -€74,073 | -€36,369 | -96.5% |
| Amounts payable | 17/49 | €31,227 | €65,798 | +€34,571 | +111% |
| Amounts payable after more than one year | 17 | €20,000 | €62,500 | +€42,500 | +213% |
| Other amounts payable | 178/9 | €20,000 | €62,500 | +€42,500 | +213% |
| Amounts payable within one year | 42/48 | €11,218 | €3,298 | -€7,920 | -70.6% |
| Trade debts | 44 | €2,378 | €37 | -€2,342 | -98.5% |
| Suppliers | 440/4 | €2,378 | €37 | -€2,342 | -98.5% |
| Taxes, remuneration and social security | 45 | €5,643 | €149 | -€5,494 | -97.4% |
| Taxes | 450/3 | €4,343 | €149 | -€4,194 | -96.6% |
| Remuneration and social security | 454/9 | €1,300 | €0 | -€1,300 | -100% |
| Other amounts payable | 47/48 | €3,197 | €3,113 | -€84 | -2.6% |
| Accrued charges and deferred income | 492/3 | €9 | €0 | -€9 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €440 | €440 | = | 0.0% |
| Other operating charges | 640/8 | €182 | €585 | +€404 | +222% |
| Gross operating margin | 9900 | -€33,488 | -€32,588 | +€900 | +2.7% |
| Operating profit (loss) | 9901 | -€34,110 | -€33,614 | +€496 | +1.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3,433 | €2,607 | -€826 | -24.1% |
| Recurring financial charges | 65 | €3,433 | €2,607 | -€826 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | -€37,544 | -€36,221 | +€1,323 | +3.5% |
| Income taxes | 67/77 | €160 | €149 | -€12 | -7.2% |
| Profit (loss) for the period | 9904 | -€37,704 | -€36,369 | +€1,334 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,704 | -€36,369 | +€1,334 | +3.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.