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MANTON: what changed

Two fiscal 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.

What changed

MANTON

BE 0450.776.618
NACE 56.301, Cafés and bars
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€29,836
2024 · €20,632-€50,468
Equity
€88,548
2024 · €118,385-€29,836
Cash
€35,232
2024 · €64,122-€28,890
Balance sheet total
€104,087
2024 · €139,099-€35,013

Largest movements

2024 to 2025
Assets
  • Cash -€28,890

    down €28,890 (-45.1%), from €64,122 to €35,232

    mainly Net result for the year (-€29,836) and Trade debts (-€2,644)

  • Tangible fixed assets -€3,305

    down €3,305 (-88.6%), from €3,728 to €424

Equity and liabilities
  • Profit (loss) carried forward -€27,237

    new in 2025: -€27,237

  • Trade debts -€2,644

    down €2,644 (-24.6%), from €10,767 to €8,123

  • Reserves -€2,599

    down €2,599 (-2.6%), from €99,795 to €97,196

    of which Distributable reserves: -€2,599

  • Tax, wage and social debts -€2,533

    down €2,533 (-25.5%), from €9,948 to €7,415

    of which Taxes: -€2,097

Income statement
  • Gross operating margin -€57,936

    down €57,936, from €48,510 to -€9,426

  • Taxes -€4,881

    down €4,881 (-100.0%), from €4,881 to €0

  • Staff costs -€3,820

    down €3,820 (-19.2%), from €19,850 to €16,029

  • Depreciation -€566

    down €566 (-18.4%), from €3,076 to €2,510

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €20,632
Gross operating margin -€57,936
Staff costs +€3,820
Depreciation +€566
Other operating charges -€118
Other operating items -€1,444
Financial income -€211
Financial charges -€26
Taxes +€4,881
Result 2025 -€29,836

Cash bridge derived

cash 2024 to 2025

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.

From operations -€30,334
Investment +€1,444
Financing €0
Cash 2024 €64,122
Net result for the year -€29,836
Depreciation +€2,510
Stocks and contracts +€1,234
Receivables within one year +€507
Deferred charges and accrued income +€427
Trade debts -€2,644
Tax, wage and social debts -€2,533
Investment in fixed assets (net) +€1,444
Cash 2025 €35,232
Every line side by side 47 lines
Line Code 2024 2025 Change %
Total assets 20/58 €139,099 €104,087 -€35,013 -25.2%
Formation expenses 20 €0 €0 =
Fixed assets 21/28 €4,628 €674 -€3,955 -85.4%
Intangible fixed assets 21 €650 €0 -€650 -100.0%
Tangible fixed assets 22/27 €3,728 €424 -€3,305 -88.6%
Plant, machinery and equipment 23 €1,141 €0 -€1,141 -100.0%
Furniture and vehicles 24 €863 €259 -€604 -70.0%
Other tangible fixed assets 26 €1,724 €165 -€1,560 -90.5%
Financial fixed assets 28 €250 €250 = 0.0%
Current assets 29/58 €134,471 €103,413 -€31,058 -23.1%
Stocks and contracts in progress 3 €4,025 €2,791 -€1,234 -30.7%
Stocks 30/36 €4,025 €2,791 -€1,234 -30.7%
Amounts receivable within one year 40/41 €65,165 €64,658 -€507 -0.8%
Trade receivables 40 €1,096 €826 -€269 -24.6%
Other amounts receivable 41 €64,070 €63,832 -€238 -0.4%
Cash at bank and in hand 54/58 €64,122 €35,232 -€28,890 -45.1%
Deferred charges and accrued income 490/1 €1,158 €731 -€427 -36.9%
Total equity and liabilities 10/49 €139,099 €104,087 -€35,013 -25.2%
Equity 10/15 €118,385 €88,548 -€29,836 -25.2%
Contributions 10/11 €18,590 €18,590 = 0.0%
Reserves 13 €99,795 €97,196 -€2,599 -2.6%
Non-distributable reserves 130/1 €0 - =
Reserves not available under the articles 1311 €0 - =
Distributable reserves 133 €99,795 €97,196 -€2,599 -2.6%
Profit (loss) carried forward 14 - -€27,237 -€27,237
Amounts payable 17/49 €20,715 €15,538 -€5,176 -25.0%
Amounts payable within one year 42/48 €20,715 €15,538 -€5,176 -25.0%
Trade debts 44 €10,767 €8,123 -€2,644 -24.6%
Suppliers 440/4 €10,767 €8,123 -€2,644 -24.6%
Taxes, remuneration and social security 45 €9,948 €7,415 -€2,533 -25.5%
Taxes 450/3 €8,188 €6,091 -€2,097 -25.6%
Remuneration and social security 454/9 €1,759 €1,324 -€435 -24.7%
Non-recurring operating income 76A €0 - =
Remuneration, social security and pensions 62 €19,850 €16,029 -€3,820 -19.2%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €3,076 €2,510 -€566 -18.4%
Other operating charges 640/8 €3,050 €3,168 +€118 +3.9%
Non-recurring operating charges 66A - €1,444 +€1,444
Gross operating margin 9900 €48,510 -€9,426 -€57,936
Operating profit (loss) 9901 €22,534 -€32,578 -€55,112
Financial income 75/76B €3,359 €3,148 -€211 -6.3%
Recurring financial income 75 €3,359 €3,148 -€211 -6.3%
Financial charges 65/66B €380 €406 +€26 +6.7%
Recurring financial charges 65 €380 €406 +€26 +6.7%
Profit (loss) for the period before taxes 9903 €25,513 -€29,836 -€55,349
Income taxes 67/77 €4,881 €0 -€4,881 -100.0%
Profit (loss) for the period 9904 €20,632 -€29,836 -€50,468
Profit (loss) for the period to be appropriated 9905 €20,632 -€29,836 -€50,468

Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.