2MANYAR: what changed
2MANYAR
Largest movements
- Cash +€2,658
up €2,658 (+19.1%), from €13,898 to €16,556
mainly Net result for the year (+€7,926)
- Receivables within one year +€2,476
up €2,476 (+4.7%), from €52,457 to €54,933
of which Other amounts receivable: +€2,101
- Profit (loss) carried forward +€7,926
up €7,926 (+19.0%), from €41,617 to €49,542
- Tax, wage and social debts -€1,468
down €1,468 (-46.0%), from €3,188 to €1,721
- Trade debts -€853
down €853 (-61.3%), from €1,391 to €538
- Gross operating margin +€9,519
up €9,519 (+586%), from €1,625 to €11,144
- Taxes +€1,588
up €1,588 (+145%), from €1,092 to €2,680
- Depreciation -€209
no longer reported in 2025 (was €209)
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,156 | €74,761 | +€5,605 | +8.1% |
| Fixed assets | 21/28 | €2,800 | €2,800 | = | 0.0% |
| Financial fixed assets | 28 | €2,800 | €2,800 | = | 0.0% |
| Current assets | 29/58 | €66,356 | €71,961 | +€5,605 | +8.4% |
| Amounts receivable within one year | 40/41 | €52,457 | €54,933 | +€2,476 | +4.7% |
| Trade receivables | 40 | €14,554 | €14,928 | +€375 | +2.6% |
| Other amounts receivable | 41 | €37,903 | €40,005 | +€2,101 | +5.5% |
| Cash at bank and in hand | 54/58 | €13,898 | €16,556 | +€2,658 | +19.1% |
| Deferred charges and accrued income | 490/1 | - | €471 | +€471 | |
| Total equity and liabilities | 10/49 | €69,156 | €74,761 | +€5,605 | +8.1% |
| Equity | 10/15 | €62,077 | €70,002 | +€7,926 | +12.8% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,617 | €49,542 | +€7,926 | +19.0% |
| Amounts payable | 17/49 | €7,079 | €4,758 | -€2,321 | -32.8% |
| Amounts payable within one year | 42/48 | €7,079 | €4,758 | -€2,321 | -32.8% |
| Current portion of amounts payable after more than one year | 42 | €2,500 | €2,500 | = | 0.0% |
| Trade debts | 44 | €1,391 | €538 | -€853 | -61.3% |
| Suppliers | 440/4 | €1,391 | €538 | -€853 | -61.3% |
| Taxes, remuneration and social security | 45 | €3,188 | €1,721 | -€1,468 | -46.0% |
| Taxes | 450/3 | €3,188 | €1,721 | -€1,468 | -46.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €209 | - | -€209 | |
| Other operating charges | 640/8 | €333 | €386 | +€53 | +15.8% |
| Gross operating margin | 9900 | €1,625 | €11,144 | +€9,519 | +586% |
| Operating profit (loss) | 9901 | €1,082 | €10,758 | +€9,675 | +894% |
| Financial income | 75/76B | €8 | €1 | -€7 | -87.8% |
| Recurring financial income | 75 | €8 | €1 | -€7 | -87.8% |
| Financial charges | 65/66B | €161 | €153 | -€8 | -5.0% |
| Recurring financial charges | 65 | €161 | €153 | -€8 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €929 | €10,606 | +€9,676 | +1,041% |
| Income taxes | 67/77 | €1,092 | €2,680 | +€1,588 | +145% |
| Profit (loss) for the period | 9904 | -€163 | €7,926 | +€8,089 | |
| Profit (loss) for the period to be appropriated | 9905 | -€163 | €7,926 | +€8,089 |
Next steps
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 2 November 2026 via checked.be.