New Mano: what changed
What changed
New Mano
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€62,366
2024 · €41,625+€20,741
Equity
€476,072
2024 · €413,707+€62,366
Cash
€262,963
2024 · €218,984+€43,979
Balance sheet total
€1.0m
2024 · €1.1m-€112,016
Largest movements
Assets
- Tangible fixed assets -€92,555
down €92,555 (-17.8%), from €519,129 to €426,574
of which Plant, machinery and equipment: -€68,508
- Intangible fixed assets -€77,083
down €77,083 (-25.0%), from €308,333 to €231,250
- Cash +€43,979
up €43,979 (+20.1%), from €218,984 to €262,963
mainly Depreciation (+€209,446) and Net result for the year (+€62,366)
Equity and liabilities
- Other debts -€93,076
down €93,076 (-25.0%), from €372,661 to €279,585
- Current portion of long-term debt -€64,010
down €64,010 (-62.3%), from €102,675 to €38,665
- Reserves +€62,366
up €62,366 (+97.9%), from €63,707 to €126,072
of which Distributable reserves: +€62,366
- Debts after one year -€38,636
down €38,636 (-34.9%), from €110,829 to €72,194
- Trade debts +€33,160
up €33,160 (+75.6%), from €43,881 to €77,041
Income statement
- Gross operating margin +€40,617
up €40,617 (+4.2%), from €969,629 to €1.0m
- Staff costs +€11,925
up €11,925 (+1.8%), from €669,283 to €681,207
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
€41,625
Gross operating margin
+€40,617
Staff costs
-€11,925
Depreciation
-€3,982
Other operating charges
+€2,585
Financial income
-€13
Financial charges
-€5,235
Taxes
-€1,307
Result 2025
€62,366
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
+€184,463
Investment
-€37,840
Financing
-€102,645
Cash 2024
€218,984
From operations (derived)
+€184,463
Net result for the year
+€62,366
Depreciation
+€209,446
Stocks and contracts
+€278
Receivables within one year
-€10,689
Deferred charges and accrued income
-€5,200
Trade debts
+€33,160
Tax, wage and social debts
-€4,579
Advances received
-€6,514
Other debts
-€93,076
Accrued charges and deferred income
-€729
Investment (derived)
-€37,840
Investment in fixed assets (net)
-€37,840
Financing
-€102,645
Debts after one year
-€38,636
Current portion of long-term debt
-€64,010
Cash 2025
€262,963
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,119,817 | €1,007,800 | -€112,016 | -10.0% |
| Formation expenses | 20 | €3,748 | €1,780 | -€1,967 | -52.5% |
| Fixed assets | 21/28 | €839,921 | €670,283 | -€169,638 | -20.2% |
| Intangible fixed assets | 21 | €308,333 | €231,250 | -€77,083 | -25.0% |
| Tangible fixed assets | 22/27 | €519,129 | €426,574 | -€92,555 | -17.8% |
| Plant, machinery and equipment | 23 | €258,818 | €190,310 | -€68,508 | -26.5% |
| Furniture and vehicles | 24 | €15,601 | €12,730 | -€2,871 | -18.4% |
| Leasing and similar rights | 25 | €57,333 | €49,333 | -€8,000 | -14.0% |
| Other tangible fixed assets | 26 | €187,378 | €174,201 | -€13,176 | -7.0% |
| Financial fixed assets | 28 | €12,459 | €12,459 | = | 0.0% |
| Current assets | 29/58 | €276,148 | €335,737 | +€59,590 | +21.6% |
| Stocks and contracts in progress | 3 | €21,870 | €21,593 | -€278 | -1.3% |
| Stocks | 30/36 | €21,870 | €21,593 | -€278 | -1.3% |
| Amounts receivable within one year | 40/41 | €34,987 | €45,676 | +€10,689 | +30.6% |
| Trade receivables | 40 | €15,169 | €34,300 | +€19,131 | +126% |
| Other amounts receivable | 41 | €19,817 | €11,375 | -€8,442 | -42.6% |
| Cash at bank and in hand | 54/58 | €218,984 | €262,963 | +€43,979 | +20.1% |
| Deferred charges and accrued income | 490/1 | €307 | €5,506 | +€5,200 | +1,696% |
| Total equity and liabilities | 10/49 | €1,119,817 | €1,007,800 | -€112,016 | -10.0% |
| Equity | 10/15 | €413,707 | €476,072 | +€62,366 | +15.1% |
| Contributions | 10/11 | €350,000 | €350,000 | = | 0.0% |
| Reserves | 13 | €63,707 | €126,072 | +€62,366 | +97.9% |
| Non-distributable reserves | 130/1 | €1,762 | €1,762 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,762 | €1,762 | = | 0.0% |
| Distributable reserves | 133 | €61,944 | €124,310 | +€62,366 | +101% |
| Amounts payable | 17/49 | €706,110 | €531,728 | -€174,382 | -24.7% |
| Amounts payable after more than one year | 17 | €110,829 | €72,194 | -€38,636 | -34.9% |
| Financial debts | 170/4 | €110,829 | €72,194 | -€38,636 | -34.9% |
| Amounts payable within one year | 42/48 | €588,130 | €453,112 | -€135,018 | -23.0% |
| Current portion of amounts payable after more than one year | 42 | €102,675 | €38,665 | -€64,010 | -62.3% |
| Trade debts | 44 | €43,881 | €77,041 | +€33,160 | +75.6% |
| Suppliers | 440/4 | €43,881 | €77,041 | +€33,160 | +75.6% |
| Advances received on contracts in progress | 46 | €6,514 | - | -€6,514 | |
| Taxes, remuneration and social security | 45 | €62,400 | €57,821 | -€4,579 | -7.3% |
| Taxes | 450/3 | €1,485 | €8,338 | +€6,853 | +461% |
| Remuneration and social security | 454/9 | €60,915 | €49,483 | -€11,432 | -18.8% |
| Other amounts payable | 47/48 | €372,661 | €279,585 | -€93,076 | -25.0% |
| Accrued charges and deferred income | 492/3 | €7,151 | €6,422 | -€729 | -10.2% |
| Remuneration, social security and pensions | 62 | €669,283 | €681,207 | +€11,925 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €205,464 | €209,446 | +€3,982 | +1.9% |
| Other operating charges | 640/8 | €9,745 | €7,159 | -€2,585 | -26.5% |
| Gross operating margin | 9900 | €969,629 | €1,010,245 | +€40,617 | +4.2% |
| Operating profit (loss) | 9901 | €85,137 | €112,433 | +€27,296 | +32.1% |
| Financial income | 75/76B | €19 | €6 | -€13 | -67.5% |
| Recurring financial income | 75 | €19 | €6 | -€13 | -67.5% |
| Financial charges | 65/66B | €27,928 | €33,163 | +€5,235 | +18.7% |
| Recurring financial charges | 65 | €27,928 | €33,163 | +€5,235 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | €57,228 | €79,276 | +€22,048 | +38.5% |
| Income taxes | 67/77 | €15,603 | €16,910 | +€1,307 | +8.4% |
| Profit (loss) for the period | 9904 | €41,625 | €62,366 | +€20,741 | +49.8% |
| Profit (loss) for the period to be appropriated | 9905 | €41,625 | €62,366 | +€20,741 | +49.8% |
Next steps
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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 3 November 2026 via checked.be.