Bouwbedrijf Manca: what changed
Bouwbedrijf Manca
Largest movements
- Cash +€39,218
new in 2025: €39,218
mainly Current investments (+€22,603) and Other debts (+€8,658)
- Current investments -€22,603
no longer reported in 2025 (was €22,603)
- Receivables within one year -€3,505
down €3,505 (-16.2%), from €21,634 to €18,129
of which Other amounts receivable: -€3,505
- Tangible fixed assets -€2,131
down €2,131 (-24.2%), from €8,819 to €6,687
of which Furniture and vehicles: -€1,482
- Deferred charges and accrued income +€1,322
up €1,322 (+209%), from €634 to €1,956
- Other debts +€8,658
up €8,658 (+128%), from €6,769 to €15,427
- Reserves -€5,000
down €5,000 (-17.2%), from €29,000 to €24,000
- Tax, wage and social debts +€4,296
new in 2025: €4,296
- Trade debts +€4,204
up €4,204 (+351%), from €1,198 to €5,403
- Gross operating margin -€9,934
down €9,934 (-48.5%), from €20,494 to €10,560
- Provisions -€8,552
no longer reported in 2025 (was €8,552)
- Taxes +€716
up €716 (+41.7%), from €1,720 to €2,436
- Depreciation +€400
up €400 (+23.1%), from €1,731 to €2,131
- Other operating charges -€341
down €341 (-34.1%), from €999 to €659
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 | €55,440 | €67,741 | +€12,301 | +22.2% |
| Fixed assets | 21/28 | €10,569 | €8,437 | -€2,131 | -20.2% |
| Tangible fixed assets | 22/27 | €8,819 | €6,687 | -€2,131 | -24.2% |
| Plant, machinery and equipment | 23 | €521 | €54 | -€467 | -89.6% |
| Furniture and vehicles | 24 | €6,563 | €5,081 | -€1,482 | -22.6% |
| Other tangible fixed assets | 26 | €1,734 | €1,552 | -€182 | -10.5% |
| Financial fixed assets | 28 | €1,750 | €1,750 | = | 0.0% |
| Current assets | 29/58 | €44,871 | €59,303 | +€14,432 | +32.2% |
| Amounts receivable within one year | 40/41 | €21,634 | €18,129 | -€3,505 | -16.2% |
| Trade receivables | 40 | €18,129 | €18,129 | = | 0.0% |
| Other amounts receivable | 41 | €3,505 | - | -€3,505 | |
| Current investments | 50/53 | €22,603 | - | -€22,603 | |
| Cash at bank and in hand | 54/58 | - | €39,218 | +€39,218 | |
| Deferred charges and accrued income | 490/1 | €634 | €1,956 | +€1,322 | +209% |
| Total equity and liabilities | 10/49 | €55,440 | €67,741 | +€12,301 | +22.2% |
| Equity | 10/15 | €38,921 | €34,063 | -€4,858 | -12.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €29,000 | €24,000 | -€5,000 | -17.2% |
| Distributable reserves | 133 | €29,000 | €24,000 | -€5,000 | -17.2% |
| Profit (loss) carried forward | 14 | €3,921 | €4,063 | +€142 | +3.6% |
| Provisions and deferred taxes | 16 | €8,552 | €8,552 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €8,552 | €8,552 | = | 0.0% |
| Other liabilities and charges | 164/5 | €8,552 | €8,552 | = | 0.0% |
| Amounts payable | 17/49 | €7,967 | €25,126 | +€17,158 | +215% |
| Amounts payable within one year | 42/48 | €7,967 | €25,126 | +€17,158 | +215% |
| Trade debts | 44 | €1,198 | €5,403 | +€4,204 | +351% |
| Suppliers | 440/4 | €1,198 | €5,403 | +€4,204 | +351% |
| Taxes, remuneration and social security | 45 | - | €4,296 | +€4,296 | |
| Taxes | 450/3 | - | €4,296 | +€4,296 | |
| Other amounts payable | 47/48 | €6,769 | €15,427 | +€8,658 | +128% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,731 | €2,131 | +€400 | +23.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €8,552 | - | -€8,552 | |
| Other operating charges | 640/8 | €999 | €659 | -€341 | -34.1% |
| Gross operating margin | 9900 | €20,494 | €10,560 | -€9,934 | -48.5% |
| Operating profit (loss) | 9901 | €9,212 | €7,770 | -€1,441 | -15.6% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €214 | €192 | -€22 | -10.4% |
| Recurring financial charges | 65 | €214 | €192 | -€22 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €8,999 | €7,578 | -€1,420 | -15.8% |
| Income taxes | 67/77 | €1,720 | €2,436 | +€716 | +41.7% |
| Profit (loss) for the period | 9904 | €7,279 | €5,142 | -€2,137 | -29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,279 | €5,142 | -€2,137 | -29.4% |
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 4 November 2026 via checked.be.