MANO CONSULT: 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.
MANO CONSULT
Largest movements
- Cash +€147,978
up €147,978 (+927%), from €15,956 to €163,934
mainly Net result for the year (+€99,261) and Receivables within one year (+€40,000)
- Receivables within one year -€40,000
no longer reported in 2025 (was €40,000)
- Current investments +€26,908
up €26,908 (+134%), from €20,141 to €47,049
- Tangible fixed assets -€7,953
down €7,953 (-22.7%), from €34,966 to €27,013
of which Furniture and vehicles: -€6,861
- Profit (loss) carried forward +€99,261
up €99,261 (+117%), from €84,831 to €184,092
- Tax, wage and social debts +€28,894
up €28,894 (+131%), from €22,004 to €50,898
- Gross operating margin +€28,007
up €28,007 (+25.3%), from €110,546 to €138,553
- Taxes +€6,764
up €6,764 (+30.8%), from €21,971 to €28,735
- Depreciation +€5,790
up €5,790 (+253%), from €2,292 to €8,082
- Financial charges +€2,134
up €2,134 (+819%), from €261 to €2,394
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 | €113,421 | €240,514 | +€127,093 | +112% |
| Formation expenses | 20 | €1,133 | €1,003 | -€130 | -11.4% |
| Fixed assets | 21/28 | €34,966 | €27,013 | -€7,953 | -22.7% |
| Tangible fixed assets | 22/27 | €34,966 | €27,013 | -€7,953 | -22.7% |
| Plant, machinery and equipment | 23 | €2,117 | €1,025 | -€1,092 | -51.6% |
| Furniture and vehicles | 24 | €32,849 | €25,988 | -€6,861 | -20.9% |
| Current assets | 29/58 | €77,323 | €212,498 | +€135,175 | +175% |
| Amounts receivable within one year | 40/41 | €40,000 | - | -€40,000 | |
| Trade receivables | 40 | €40,000 | - | -€40,000 | |
| Current investments | 50/53 | €20,141 | €47,049 | +€26,908 | +134% |
| Cash at bank and in hand | 54/58 | €15,956 | €163,934 | +€147,978 | +927% |
| Deferred charges and accrued income | 490/1 | €1,225 | €1,515 | +€289 | +23.6% |
| Total equity and liabilities | 10/49 | €113,421 | €240,514 | +€127,093 | +112% |
| Equity | 10/15 | €89,831 | €189,092 | +€99,261 | +110% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,831 | €184,092 | +€99,261 | +117% |
| Amounts payable | 17/49 | €23,590 | €51,422 | +€27,832 | +118% |
| Amounts payable within one year | 42/48 | €22,675 | €51,422 | +€28,747 | +127% |
| Trade debts | 44 | €255 | €140 | -€115 | -45.1% |
| Suppliers | 440/4 | €255 | €140 | -€115 | -45.1% |
| Taxes, remuneration and social security | 45 | €22,004 | €50,898 | +€28,894 | +131% |
| Taxes | 450/3 | €22,004 | €50,898 | +€28,894 | +131% |
| Other amounts payable | 47/48 | €416 | €384 | -€32 | -7.8% |
| Accrued charges and deferred income | 492/3 | €915 | - | -€915 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,292 | €8,082 | +€5,790 | +253% |
| Other operating charges | 640/8 | €1,191 | €360 | -€832 | -69.8% |
| Gross operating margin | 9900 | €110,546 | €138,553 | +€28,007 | +25.3% |
| Operating profit (loss) | 9901 | €107,063 | €130,111 | +€23,048 | +21.5% |
| Financial income | 75/76B | €0 | €280 | +€280 | +2,796,200% |
| Recurring financial income | 75 | €0 | €280 | +€280 | +2,796,200% |
| Financial charges | 65/66B | €261 | €2,394 | +€2,134 | +819% |
| Recurring financial charges | 65 | €261 | €2,394 | +€2,134 | +819% |
| Profit (loss) for the period before taxes | 9903 | €106,802 | €127,996 | +€21,194 | +19.8% |
| Income taxes | 67/77 | €21,971 | €28,735 | +€6,764 | +30.8% |
| Profit (loss) for the period | 9904 | €84,831 | €99,261 | +€14,430 | +17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €84,831 | €99,261 | +€14,430 | +17.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.