MANON SPODEN: 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.
MANON SPODEN
Largest movements
- Tangible fixed assets -€8,642
down €8,642 (-47.9%), from €18,058 to €9,416
- Cash +€5,716
up €5,716 (+8.8%), from €65,018 to €70,734
mainly Net result for the year (+€32,201) and Depreciation (+€8,642)
- Receivables within one year -€3,480
down €3,480 (-29.3%), from €11,883 to €8,403
of which Other amounts receivable: -€3,386
- Profit (loss) carried forward +€32,201
up €32,201 (+88.3%), from €36,466 to €68,667
- Other debts -€30,236
down €30,236 (-88.2%), from €34,267 to €4,031
- Debts after one year -€7,899
down €7,899 (-85.7%), from €9,222 to €1,323
- Tax, wage and social debts -€2,606
down €2,606 (-100%), from €2,606 to €0
of which Remuneration and social security: -€2,606
- Trade debts +€1,966
up €1,966 (+691%), from €284 to €2,250
- Turnover +€133,532
new in 2025: €133,532
- Purchases and services +€89,271
new in 2025: €89,271
- Gross operating margin +€9,644
up €9,644 (+23.7%), from €40,691 to €50,335
- Taxes +€1,776
up €1,776 (+24.9%), from €7,135 to €8,911
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 | €95,678 | €89,170 | -€6,508 | -6.8% |
| Fixed assets | 21/28 | €18,058 | €9,416 | -€8,642 | -47.9% |
| Tangible fixed assets | 22/27 | €18,058 | €9,416 | -€8,642 | -47.9% |
| Furniture and vehicles | 24 | €18,058 | €9,416 | -€8,642 | -47.9% |
| Current assets | 29/58 | €77,620 | €79,754 | +€2,133 | +2.7% |
| Amounts receivable within one year | 40/41 | €11,883 | €8,403 | -€3,480 | -29.3% |
| Trade receivables | 40 | €94 | €0 | -€94 | -100% |
| Other amounts receivable | 41 | €11,789 | €8,403 | -€3,386 | -28.7% |
| Cash at bank and in hand | 54/58 | €65,018 | €70,734 | +€5,716 | +8.8% |
| Deferred charges and accrued income | 490/1 | €719 | €616 | -€102 | -14.2% |
| Total equity and liabilities | 10/49 | €95,678 | €89,170 | -€6,508 | -6.8% |
| Equity | 10/15 | €41,466 | €73,667 | +€32,201 | +77.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,466 | €68,667 | +€32,201 | +88.3% |
| Amounts payable | 17/49 | €54,212 | €15,502 | -€38,709 | -71.4% |
| Amounts payable after more than one year | 17 | €9,222 | €1,323 | -€7,899 | -85.7% |
| Financial debts | 170/4 | €9,222 | €1,323 | -€7,899 | -85.7% |
| Amounts payable within one year | 42/48 | €44,990 | €14,180 | -€30,810 | -68.5% |
| Current portion of amounts payable after more than one year | 42 | €7,832 | €7,898 | +€67 | +0.9% |
| Trade debts | 44 | €284 | €2,250 | +€1,966 | +691% |
| Suppliers | 440/4 | €284 | €2,250 | +€1,966 | +691% |
| Taxes, remuneration and social security | 45 | €2,606 | €0 | -€2,606 | -100% |
| Taxes | 450/3 | - | €0 | = | |
| Remuneration and social security | 454/9 | €2,606 | €0 | -€2,606 | -100% |
| Other amounts payable | 47/48 | €34,267 | €4,031 | -€30,236 | -88.2% |
| Turnover | 70 | - | €133,532 | +€133,532 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €89,271 | +€89,271 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,642 | €8,642 | = | 0.0% |
| Other operating charges | 640/8 | €1,028 | €693 | -€335 | -32.6% |
| Gross operating margin | 9900 | €40,691 | €50,335 | +€9,644 | +23.7% |
| Operating profit (loss) | 9901 | €31,022 | €41,000 | +€9,979 | +32.2% |
| Financial income | 75/76B | €739 | €482 | -€257 | -34.8% |
| Recurring financial income | 75 | €739 | €482 | -€257 | -34.8% |
| Financial charges | 65/66B | €358 | €370 | +€12 | +3.4% |
| Recurring financial charges | 65 | €358 | €370 | +€12 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €31,402 | €41,112 | +€9,710 | +30.9% |
| Income taxes | 67/77 | €7,135 | €8,911 | +€1,776 | +24.9% |
| Profit (loss) for the period | 9904 | €24,268 | €32,201 | +€7,933 | +32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,268 | €32,201 | +€7,933 | +32.7% |
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 23 October 2026 via checked.be.