MANU JAMME CONSULT: what changed
What changed
MANU JAMME CONSULT
NACE 75.000, Veterinary services
filed annual accounts (NBB)
Net result for the year
€371
2024 · -€521+€892
Equity
€23,017
2024 · €22,646+€371
Cash
€31,081
2024 · €1,410+€29,671
Balance sheet total
€104,484
2024 · €50,147+€54,337
Largest movements
Assets
- Cash +€29,671
up €29,671 (+2,105%), from €1,410 to €31,081
mainly Other debts (+€59,387) and Depreciation (+€8,361)
- Tangible fixed assets +€17,641
up €17,641 (+44.3%), from €39,852 to €57,493
of which Plant, machinery and equipment: +€15,660
- Deferred charges and accrued income +€5,507
up €5,507 (+64,713%), from €9 to €5,516
- Financial fixed assets +€1,800
new in 2025: €1,800
Equity and liabilities
- Other debts +€59,387
new in 2025: €59,387
- Debts after one year -€5,988
down €5,988 (-31.8%), from €18,802 to €12,814
Income statement
- Other operating charges -€1,609
down €1,609 (-75.3%), from €2,138 to €528
- Depreciation +€538
up €538 (+6.9%), from €7,823 to €8,361
- Taxes +€324
up €324 (+65.4%), from €495 to €819
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€521
Gross operating margin
+€54
Depreciation
-€538
Other operating charges
+€1,609
Financial income
-€12
Financial charges
+€103
Taxes
-€324
Result 2025
€371
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€63,198
Investment
-€27,802
Financing
-€5,725
Cash 2024
€1,410
From operations (derived)
+€63,198
Net result for the year
+€371
Depreciation
+€8,361
Receivables within one year
+€282
Deferred charges and accrued income
-€5,507
Trade debts
+€1,041
Tax, wage and social debts
-€737
Other debts
+€59,387
Investment (derived)
-€27,802
Investment in fixed assets (net)
-€27,802
Financing
-€5,725
Debts after one year
-€5,988
Current portion of long-term debt
+€263
Cash 2025
€31,081
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,147 | €104,484 | +€54,337 | +108% |
| Fixed assets | 21/28 | €39,852 | €59,293 | +€19,441 | +48.8% |
| Tangible fixed assets | 22/27 | €39,852 | €57,493 | +€17,641 | +44.3% |
| Plant, machinery and equipment | 23 | - | €15,660 | +€15,660 | |
| Furniture and vehicles | 24 | €39,852 | €32,164 | -€7,688 | -19.3% |
| Assets under construction and advance payments | 27 | - | €9,669 | +€9,669 | |
| Financial fixed assets | 28 | - | €1,800 | +€1,800 | |
| Current assets | 29/58 | €10,295 | €45,191 | +€34,896 | +339% |
| Amounts receivable within one year | 40/41 | €8,877 | €8,594 | -€282 | -3.2% |
| Trade receivables | 40 | €7,934 | €7,664 | -€270 | -3.4% |
| Other amounts receivable | 41 | €943 | €930 | -€13 | -1.4% |
| Cash at bank and in hand | 54/58 | €1,410 | €31,081 | +€29,671 | +2,105% |
| Deferred charges and accrued income | 490/1 | €9 | €5,516 | +€5,507 | +64,713% |
| Total equity and liabilities | 10/49 | €50,147 | €104,484 | +€54,337 | +108% |
| Equity | 10/15 | €22,646 | €23,017 | +€371 | +1.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €17,646 | €17,646 | = | 0.0% |
| Distributable reserves | 133 | €17,646 | €17,646 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €371 | +€371 | |
| Amounts payable | 17/49 | €27,501 | €81,467 | +€53,966 | +196% |
| Amounts payable after more than one year | 17 | €18,802 | €12,814 | -€5,988 | -31.8% |
| Financial debts | 170/4 | €18,802 | €12,814 | -€5,988 | -31.8% |
| Amounts payable within one year | 42/48 | €8,699 | €68,653 | +€59,954 | +689% |
| Current portion of amounts payable after more than one year | 42 | €5,725 | €5,988 | +€263 | +4.6% |
| Trade debts | 44 | €769 | €1,810 | +€1,041 | +135% |
| Suppliers | 440/4 | €769 | €1,810 | +€1,041 | +135% |
| Taxes, remuneration and social security | 45 | €2,205 | €1,468 | -€737 | -33.4% |
| Taxes | 450/3 | €2,205 | €1,308 | -€897 | -40.7% |
| Remuneration and social security | 454/9 | - | €160 | +€160 | |
| Other amounts payable | 47/48 | - | €59,387 | +€59,387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,823 | €8,361 | +€538 | +6.9% |
| Other operating charges | 640/8 | €2,138 | €528 | -€1,609 | -75.3% |
| Gross operating margin | 9900 | €11,252 | €11,306 | +€54 | +0.5% |
| Operating profit (loss) | 9901 | €1,291 | €2,417 | +€1,126 | +87.2% |
| Financial income | 75/76B | €21 | €9 | -€12 | -58.3% |
| Recurring financial income | 75 | €21 | €9 | -€12 | -58.3% |
| Financial charges | 65/66B | €1,338 | €1,235 | -€103 | -7.7% |
| Recurring financial charges | 65 | €1,338 | €1,235 | -€103 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | -€26 | €1,190 | +€1,216 | |
| Income taxes | 67/77 | €495 | €819 | +€324 | +65.4% |
| Profit (loss) for the period | 9904 | -€521 | €371 | +€892 | |
| Profit (loss) for the period to be appropriated | 9905 | -€521 | €371 | +€892 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.