MAN-AUTOR: 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.
MAN-AUTOR
Largest movements
- Receivables within one year +€19,877
up €19,877 (+53.9%), from €36,866 to €56,742
of which Trade receivables: +€30,462
- Cash +€8,796
up €8,796 (+104%), from €8,470 to €17,266
mainly Net result for the year (+€70,627) and Other debts (+€60,033)
- Other debts +€60,033
new in 2025: €60,033
- Profit (loss) carried forward -€36,680
no longer reported in 2025 (was €36,680)
- Tax, wage and social debts +€6,900
up €6,900 (+41.2%), from €16,765 to €23,664
- Current portion of long-term debt -€4,425
no longer reported in 2025 (was €4,425)
- Trade debts +€2,237
up €2,237 (+294%), from €761 to €2,998
- Gross operating margin +€29,772
up €29,772 (+46.8%), from €63,552 to €93,324
- Depreciation -€13,727
down €13,727 (-95.8%), from €14,335 to €608
- Taxes +€8,888
up €8,888 (+83.2%), from €10,682 to €19,570
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 | €79,090 | €107,155 | +€28,065 | +35.5% |
| Fixed assets | 21/28 | €1,071 | €463 | -€608 | -56.8% |
| Tangible fixed assets | 22/27 | €1,071 | €463 | -€608 | -56.8% |
| Furniture and vehicles | 24 | €1,071 | €463 | -€608 | -56.8% |
| Current assets | 29/58 | €78,019 | €106,692 | +€28,673 | +36.8% |
| Stocks and contracts in progress | 3 | €32,684 | €32,684 | = | 0.0% |
| Contracts in progress | 37 | €32,684 | €32,684 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €36,866 | €56,742 | +€19,877 | +53.9% |
| Trade receivables | 40 | €22,990 | €53,452 | +€30,462 | +133% |
| Other amounts receivable | 41 | €13,876 | €3,290 | -€10,585 | -76.3% |
| Cash at bank and in hand | 54/58 | €8,470 | €17,266 | +€8,796 | +104% |
| Total equity and liabilities | 10/49 | €79,090 | €107,155 | +€28,065 | +35.5% |
| Equity | 10/15 | €57,140 | €20,460 | -€36,680 | -64.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,680 | - | -€36,680 | |
| Amounts payable | 17/49 | €21,951 | €86,695 | +€64,744 | +295% |
| Amounts payable within one year | 42/48 | €21,951 | €86,695 | +€64,744 | +295% |
| Current portion of amounts payable after more than one year | 42 | €4,425 | - | -€4,425 | |
| Trade debts | 44 | €761 | €2,998 | +€2,237 | +294% |
| Suppliers | 440/4 | €761 | €2,998 | +€2,237 | +294% |
| Taxes, remuneration and social security | 45 | €16,765 | €23,664 | +€6,900 | +41.2% |
| Taxes | 450/3 | €16,765 | €23,664 | +€6,900 | +41.2% |
| Other amounts payable | 47/48 | - | €60,033 | +€60,033 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,335 | €608 | -€13,727 | -95.8% |
| Other operating charges | 640/8 | €1,129 | €1,699 | +€569 | +50.4% |
| Gross operating margin | 9900 | €63,552 | €93,324 | +€29,772 | +46.8% |
| Operating profit (loss) | 9901 | €48,087 | €91,018 | +€42,930 | +89.3% |
| Financial income | 75/76B | €7 | €19 | +€12 | +184% |
| Recurring financial income | 75 | €7 | €19 | +€12 | +184% |
| Financial charges | 65/66B | €732 | €839 | +€107 | +14.6% |
| Recurring financial charges | 65 | €732 | €839 | +€107 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | €47,362 | €90,197 | +€42,835 | +90.4% |
| Income taxes | 67/77 | €10,682 | €19,570 | +€8,888 | +83.2% |
| Profit (loss) for the period | 9904 | €36,680 | €70,627 | +€33,947 | +92.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,680 | €70,627 | +€33,947 | +92.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.