MANO 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.
MANO CONSULTING
Largest movements
- Receivables within one year +€6,488
up €6,488 (+55.1%), from €11,776 to €18,264
of which Other amounts receivable: +€6,488
- Tangible fixed assets -€4,159
down €4,159 (-47.4%), from €8,776 to €4,617
- Other debts +€29,402
up €29,402 (+608%), from €4,835 to €34,237
- Reserves -€21,837
down €21,837 (-17.6%), from €124,408 to €102,571
of which Distributable reserves: -€21,837
- Tax, wage and social debts -€7,102
down €7,102 (-43.7%), from €16,267 to €9,165
- Trade debts +€2,024
up €2,024 (+2,996%), from €68 to €2,092
- Gross operating margin -€31,205
down €31,205 (-45.2%), from €68,976 to €37,771
- Taxes -€7,977
down €7,977 (-37.1%), from €21,490 to €13,512
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 | €164,177 | €166,665 | +€2,488 | +1.5% |
| Fixed assets | 21/28 | €8,776 | €4,617 | -€4,159 | -47.4% |
| Tangible fixed assets | 22/27 | €8,776 | €4,617 | -€4,159 | -47.4% |
| Furniture and vehicles | 24 | €8,776 | €4,617 | -€4,159 | -47.4% |
| Current assets | 29/58 | €155,402 | €162,048 | +€6,647 | +4.3% |
| Amounts receivable within one year | 40/41 | €11,776 | €18,264 | +€6,488 | +55.1% |
| Trade receivables | 40 | €6,776 | €6,776 | = | 0.0% |
| Other amounts receivable | 41 | €5,000 | €11,488 | +€6,488 | +130% |
| Cash at bank and in hand | 54/58 | €143,220 | €143,785 | +€565 | +0.4% |
| Deferred charges and accrued income | 490/1 | €406 | - | -€406 | |
| Total equity and liabilities | 10/49 | €164,177 | €166,665 | +€2,488 | +1.5% |
| Equity | 10/15 | €143,008 | €121,171 | -€21,837 | -15.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €124,408 | €102,571 | -€21,837 | -17.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €122,548 | €100,711 | -€21,837 | -17.8% |
| Amounts payable | 17/49 | €21,169 | €45,494 | +€24,325 | +115% |
| Amounts payable within one year | 42/48 | €21,169 | €45,494 | +€24,325 | +115% |
| Trade debts | 44 | €68 | €2,092 | +€2,024 | +2,996% |
| Suppliers | 440/4 | €68 | €2,092 | +€2,024 | +2,996% |
| Taxes, remuneration and social security | 45 | €16,267 | €9,165 | -€7,102 | -43.7% |
| Taxes | 450/3 | €16,267 | €9,165 | -€7,102 | -43.7% |
| Other amounts payable | 47/48 | €4,835 | €34,237 | +€29,402 | +608% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,421 | €4,159 | -€262 | -5.9% |
| Other operating charges | 640/8 | €1,070 | €1,140 | +€70 | +6.5% |
| Gross operating margin | 9900 | €68,976 | €37,771 | -€31,205 | -45.2% |
| Operating profit (loss) | 9901 | €63,484 | €32,472 | -€31,012 | -48.8% |
| Financial charges | 65/66B | €712 | €797 | +€86 | +12.0% |
| Recurring financial charges | 65 | €712 | €797 | +€86 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | €62,773 | €31,675 | -€31,097 | -49.5% |
| Income taxes | 67/77 | €21,490 | €13,512 | -€7,977 | -37.1% |
| Profit (loss) for the period | 9904 | €41,283 | €18,163 | -€23,120 | -56.0% |
| Profit (loss) for the period to be appropriated | 9905 | €41,283 | €18,163 | -€23,120 | -56.0% |
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 29 October 2026 via checked.be.