MR MANIAC: 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.
MR MANIAC
Largest movements
- Tangible fixed assets -€9,256
down €9,256 (-6.9%), from €134,706 to €125,451
of which Other tangible fixed assets: -€10,329
- Deferred charges and accrued income +€1,665
up €1,665 (+129%), from €1,294 to €2,959
- Profit (loss) carried forward -€9,625
down €9,625 (-78.7%), from -€12,237 to -€21,862
- Debts after one year -€8,138
down €8,138 (-9.7%), from €84,297 to €76,159
- Trade debts +€5,768
up €5,768 (+18.5%), from €31,182 to €36,950
- Other debts +€5,063
up €5,063 (+15.0%), from €33,862 to €38,925
- Depreciation +€11,221
up €11,221 (+366%), from €3,064 to €14,285
- Gross operating margin +€6,321
up €6,321 (+223%), from €2,837 to €9,158
- Financial charges +€2,511
up €2,511 (+190%), from €1,319 to €3,830
- Other operating charges -€1,528
no longer reported in 2025 (was €1,528)
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 | €147,924 | €141,148 | -€6,776 | -4.6% |
| Fixed assets | 21/28 | €134,706 | €125,451 | -€9,256 | -6.9% |
| Tangible fixed assets | 22/27 | €134,706 | €125,451 | -€9,256 | -6.9% |
| Plant, machinery and equipment | 23 | €4,186 | €4,650 | +€464 | +11.1% |
| Furniture and vehicles | 24 | €8,013 | €8,622 | +€609 | +7.6% |
| Other tangible fixed assets | 26 | €122,508 | €112,179 | -€10,329 | -8.4% |
| Current assets | 29/58 | €13,218 | €15,697 | +€2,480 | +18.8% |
| Amounts receivable within one year | 40/41 | €8,470 | €9,862 | +€1,393 | +16.4% |
| Trade receivables | 40 | €8,470 | €9,680 | +€1,211 | +14.3% |
| Other amounts receivable | 41 | €0 | €182 | +€182 | |
| Cash at bank and in hand | 54/58 | €3,454 | €2,876 | -€578 | -16.7% |
| Deferred charges and accrued income | 490/1 | €1,294 | €2,959 | +€1,665 | +129% |
| Total equity and liabilities | 10/49 | €147,924 | €141,148 | -€6,776 | -4.6% |
| Equity | 10/15 | -€9,737 | -€19,362 | -€9,625 | -98.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,237 | -€21,862 | -€9,625 | -78.7% |
| Amounts payable | 17/49 | €157,661 | €160,510 | +€2,849 | +1.8% |
| Amounts payable after more than one year | 17 | €84,297 | €76,159 | -€8,138 | -9.7% |
| Financial debts | 170/4 | €84,297 | €76,159 | -€8,138 | -9.7% |
| Amounts payable within one year | 42/48 | €73,363 | €84,351 | +€10,987 | +15.0% |
| Current portion of amounts payable after more than one year | 42 | €7,803 | €8,138 | +€336 | +4.3% |
| Trade debts | 44 | €31,182 | €36,950 | +€5,768 | +18.5% |
| Suppliers | 440/4 | €31,182 | €36,950 | +€5,768 | +18.5% |
| Taxes, remuneration and social security | 45 | €517 | €338 | -€179 | -34.7% |
| Taxes | 450/3 | €517 | €338 | -€179 | -34.7% |
| Other amounts payable | 47/48 | €33,862 | €38,925 | +€5,063 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,064 | €14,285 | +€11,221 | +366% |
| Other operating charges | 640/8 | €1,528 | - | -€1,528 | |
| Non-recurring operating charges | 66A | €9,000 | €499 | -€8,501 | -94.5% |
| Gross operating margin | 9900 | €2,837 | €9,158 | +€6,321 | +223% |
| Operating profit (loss) | 9901 | -€10,755 | -€5,626 | +€5,128 | +47.7% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €1,319 | €3,830 | +€2,511 | +190% |
| Recurring financial charges | 65 | €1,319 | €3,830 | +€2,511 | +190% |
| Profit (loss) for the period before taxes | 9903 | -€12,068 | -€9,456 | +€2,612 | +21.6% |
| Income taxes | 67/77 | €169 | €169 | +€0 | +0.1% |
| Profit (loss) for the period | 9904 | -€12,237 | -€9,625 | +€2,612 | +21.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,237 | -€9,625 | +€2,612 | +21.3% |
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 16 October 2026 via checked.be.