Manu DABE: 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.
Manu DABE
Largest movements
- Cash -€50,273
down €50,273 (-68.3%), from €73,616 to €23,342
mainly Tax, wage and social debts (-€33,786) and Investment in fixed assets (net) (-€26,100)
- Deferred charges and accrued income +€21,969
up €21,969 (+87.2%), from €25,200 to €47,169
- Tangible fixed assets +€12,800
up €12,800 (+36.7%), from €34,832 to €47,633
of which Furniture and vehicles: +€15,536
- Receivables within one year +€4,147
up €4,147 (+177%), from €2,337 to €6,484
- Tax, wage and social debts -€33,786
down €33,786 (-49.8%), from €67,889 to €34,103
of which Taxes: -€34,838
- Profit (loss) carried forward +€25,423
up €25,423 (+132%), from €19,302 to €44,726
- Trade debts -€2,995
down €2,995 (-18.9%), from €15,830 to €12,835
- Gross operating margin +€81,439
up €81,439 (+53.6%), from €152,076 to €233,515
- Staff costs +€57,080
up €57,080 (+44.2%), from €129,058 to €186,138
- Taxes +€4,476
up €4,476 (+177%), from €2,536 to €7,012
- Depreciation +€3,105
up €3,105 (+30.5%), from €10,194 to €13,300
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 | €135,985 | €124,627 | -€11,358 | -8.4% |
| Fixed assets | 21/28 | €34,832 | €47,633 | +€12,800 | +36.7% |
| Tangible fixed assets | 22/27 | €34,832 | €47,633 | +€12,800 | +36.7% |
| Plant, machinery and equipment | 23 | €2,848 | €113 | -€2,735 | -96.0% |
| Furniture and vehicles | 24 | €31,984 | €47,520 | +€15,536 | +48.6% |
| Current assets | 29/58 | €101,153 | €76,995 | -€24,158 | -23.9% |
| Amounts receivable within one year | 40/41 | €2,337 | €6,484 | +€4,147 | +177% |
| Trade receivables | 40 | €2,337 | €6,484 | +€4,147 | +177% |
| Cash at bank and in hand | 54/58 | €73,616 | €23,342 | -€50,273 | -68.3% |
| Deferred charges and accrued income | 490/1 | €25,200 | €47,169 | +€21,969 | +87.2% |
| Total equity and liabilities | 10/49 | €135,985 | €124,627 | -€11,358 | -8.4% |
| Equity | 10/15 | €20,302 | €45,726 | +€25,423 | +125% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,302 | €44,726 | +€25,423 | +132% |
| Amounts payable | 17/49 | €115,682 | €78,901 | -€36,781 | -31.8% |
| Amounts payable within one year | 42/48 | €115,682 | €78,901 | -€36,781 | -31.8% |
| Trade debts | 44 | €15,830 | €12,835 | -€2,995 | -18.9% |
| Suppliers | 440/4 | €15,830 | €12,835 | -€2,995 | -18.9% |
| Taxes, remuneration and social security | 45 | €67,889 | €34,103 | -€33,786 | -49.8% |
| Taxes | 450/3 | €67,889 | €33,051 | -€34,838 | -51.3% |
| Remuneration and social security | 454/9 | - | €1,052 | +€1,052 | |
| Other amounts payable | 47/48 | €31,963 | €31,963 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €129,058 | €186,138 | +€57,080 | +44.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,194 | €13,300 | +€3,105 | +30.5% |
| Other operating charges | 640/8 | €1,331 | €1,598 | +€268 | +20.1% |
| Gross operating margin | 9900 | €152,076 | €233,515 | +€81,439 | +53.6% |
| Operating profit (loss) | 9901 | €11,492 | €32,478 | +€20,986 | +183% |
| Financial charges | 65/66B | €44 | €43 | -€1 | -1.1% |
| Recurring financial charges | 65 | €44 | €43 | -€1 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €11,448 | €32,435 | +€20,987 | +183% |
| Income taxes | 67/77 | €2,536 | €7,012 | +€4,476 | +177% |
| Profit (loss) for the period | 9904 | €8,913 | €25,423 | +€16,511 | +185% |
| Profit (loss) for the period to be appropriated | 9905 | €8,913 | €25,423 | +€16,511 | +185% |
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 15 October 2026 via checked.be.