MANSEROUS: 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.
MANSEROUS
Largest movements
- Cash +€21,969
up €21,969 (+56.5%), from €38,900 to €60,869
mainly Net result for the year (+€26,249) and Receivables within one year (+€14,111)
- Receivables within one year -€14,111
down €14,111 (-97.1%), from €14,537 to €426
- Current investments -€10,000
down €10,000 (-6.3%), from €160,000 to €150,000
- Tangible fixed assets -€2,633
down €2,633 (-80.0%), from €3,292 to €658
- Tax, wage and social debts -€31,096
down €31,096 (-82.1%), from €37,887 to €6,791
- Reserves +€26,249
up €26,249 (+15.2%), from €172,842 to €199,091
- Gross operating margin -€100,369
down €100,369 (-74.7%), from €134,424 to €34,054
- Taxes -€21,974
down €21,974 (-76.4%), from €28,756 to €6,782
- Financial income +€2,990
up €2,990 (+34686.4%), from €9 to €2,999
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.
Cash bridge derived
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 | €216,856 | €211,954 | -€4,903 | -2.3% |
| Fixed assets | 21/28 | €3,292 | €658 | -€2,633 | -80.0% |
| Tangible fixed assets | 22/27 | €3,292 | €658 | -€2,633 | -80.0% |
| Furniture and vehicles | 24 | €3,292 | €658 | -€2,633 | -80.0% |
| Current assets | 29/58 | €213,565 | €211,295 | -€2,269 | -1.1% |
| Amounts receivable within one year | 40/41 | €14,537 | €426 | -€14,111 | -97.1% |
| Trade receivables | 40 | €14,537 | €426 | -€14,111 | -97.1% |
| Current investments | 50/53 | €160,000 | €150,000 | -€10,000 | -6.3% |
| Cash at bank and in hand | 54/58 | €38,900 | €60,869 | +€21,969 | +56.5% |
| Deferred charges and accrued income | 490/1 | €127 | €0 | -€127 | -100.0% |
| Total equity and liabilities | 10/49 | €216,856 | €211,954 | -€4,903 | -2.3% |
| Equity | 10/15 | €178,842 | €205,091 | +€26,249 | +14.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €172,842 | €199,091 | +€26,249 | +15.2% |
| Distributable reserves | 133 | €172,842 | €199,091 | +€26,249 | +15.2% |
| Amounts payable | 17/49 | €38,015 | €6,863 | -€31,152 | -81.9% |
| Amounts payable within one year | 42/48 | €38,015 | €6,791 | -€31,224 | -82.1% |
| Trade debts | 44 | €101 | €0 | -€101 | -100.0% |
| Suppliers | 440/4 | €101 | €0 | -€101 | -100.0% |
| Taxes, remuneration and social security | 45 | €37,887 | €6,791 | -€31,096 | -82.1% |
| Taxes | 450/3 | €37,887 | €6,791 | -€31,096 | -82.1% |
| Other amounts payable | 47/48 | €27 | €0 | -€27 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €72 | +€72 | |
| Remuneration, social security and pensions | 62 | - | €1,084 | +€1,084 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,633 | €2,633 | = | 0.0% |
| Other operating charges | 640/8 | €572 | €185 | -€387 | -67.7% |
| Gross operating margin | 9900 | €134,424 | €34,054 | -€100,369 | -74.7% |
| Operating profit (loss) | 9901 | €131,218 | €30,152 | -€101,066 | -77.0% |
| Financial income | 75/76B | €9 | €2,999 | +€2,990 | +34686.4% |
| Recurring financial income | 75 | €9 | €2,999 | +€2,990 | +34686.4% |
| Financial charges | 65/66B | €41 | €120 | +€79 | +193.0% |
| Recurring financial charges | 65 | €41 | €120 | +€79 | +193.0% |
| Profit (loss) for the period before taxes | 9903 | €131,186 | €33,031 | -€98,155 | -74.8% |
| Income taxes | 67/77 | €28,756 | €6,782 | -€21,974 | -76.4% |
| Profit (loss) for the period | 9904 | €102,430 | €26,249 | -€76,181 | -74.4% |
| Profit (loss) for the period to be appropriated | 9905 | €102,430 | €26,249 | -€76,181 | -74.4% |
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 10 October 2026 via checked.be.