I-Manas: 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.
I-Manas
Largest movements
- Financial fixed assets +€863,125
new in 2025: €863,125
- Other debts +€863,125
up €863,125 (+665.4%), from €129,720 to €992,845
- Gross operating margin +€2,354
up €2,354 (+71.1%), from -€3,310 to -€956
- Financial charges +€993
up €993 (+612.7%), from €162 to €1,155
- Other operating charges -€332
down €332 (-39.0%), from €852 to €520
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.
Cash bridge derived
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 | €100,673 | €959,277 | +€858,604 | +852.9% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | - | €863,125 | +€863,125 | |
| Financial fixed assets | 28 | - | €863,125 | +€863,125 | |
| Current assets | 29/58 | €100,673 | €96,152 | -€4,521 | -4.5% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €100,673 | €96,152 | -€4,521 | -4.5% |
| Total equity and liabilities | 10/49 | €100,673 | €959,277 | +€858,604 | +852.9% |
| Equity | 10/15 | -€31,170 | -€33,800 | -€2,630 | -8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | -€49,770 | -€52,400 | -€2,630 | -5.3% |
| Amounts payable | 17/49 | €131,843 | €993,078 | +€861,235 | +653.2% |
| Amounts payable within one year | 42/48 | €131,843 | €993,078 | +€861,235 | +653.2% |
| Trade debts | 44 | €2,123 | €233 | -€1,890 | -89.0% |
| Suppliers | 440/4 | €2,123 | €233 | -€1,890 | -89.0% |
| Other amounts payable | 47/48 | €129,720 | €992,845 | +€863,125 | +665.4% |
| Other operating charges | 640/8 | €852 | €520 | -€332 | -39.0% |
| Gross operating margin | 9900 | -€3,310 | -€956 | +€2,354 | +71.1% |
| Operating profit (loss) | 9901 | -€4,162 | -€1,475 | +€2,687 | +64.5% |
| Financial charges | 65/66B | €162 | €1,155 | +€993 | +612.7% |
| Recurring financial charges | 65 | €162 | €1,155 | +€993 | +612.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,324 | -€2,630 | +€1,694 | +39.2% |
| Profit (loss) for the period | 9904 | -€4,324 | -€2,630 | +€1,694 | +39.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,324 | -€2,630 | +€1,694 | +39.2% |
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 12 October 2026 via checked.be.