MAN CLEAN: what changed
Two fiscal 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 CLEAN
Largest movements
- Cash +€8,507
up €8,507 (+76.3%), from €11,151 to €19,657
mainly Net result for the year (+€5,203) and Depreciation (+€2,643)
- Receivables within one year -€2,208
down €2,208 (-68.7%), from €3,215 to €1,007
of which Trade receivables: -€1,645
- Deferred charges and accrued income -€400
down €400 (-28.9%), from €1,383 to €983
- Profit (loss) carried forward +€5,203
up €5,203 (+37.0%), from €14,052 to €19,255
- Trade debts +€1,088
up €1,088 (+195.6%), from €557 to €1,645
- Gross operating margin +€1,389
up €1,389 (+14.8%), from €9,388 to €10,776
- Depreciation +€924
up €924 (+53.8%), from €1,719 to €2,643
- Financial charges +€403
up €403 (+294.2%), from €137 to €540
- Other operating charges +€117
up €117 (+13.2%), from €887 to €1,004
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 | €20,338 | €26,496 | +€6,158 | +30.3% |
| Fixed assets | 21/28 | €4,589 | €4,848 | +€259 | +5.6% |
| Tangible fixed assets | 22/27 | €4,589 | €4,848 | +€259 | +5.6% |
| Plant, machinery and equipment | 23 | €159 | €633 | +€474 | +297.9% |
| Furniture and vehicles | 24 | €4,430 | €4,215 | -€215 | -4.9% |
| Current assets | 29/58 | €15,749 | €21,647 | +€5,899 | +37.5% |
| Amounts receivable within one year | 40/41 | €3,215 | €1,007 | -€2,208 | -68.7% |
| Trade receivables | 40 | €2,141 | €496 | -€1,645 | -76.8% |
| Other amounts receivable | 41 | €1,074 | €511 | -€563 | -52.4% |
| Cash at bank and in hand | 54/58 | €11,151 | €19,657 | +€8,507 | +76.3% |
| Deferred charges and accrued income | 490/1 | €1,383 | €983 | -€400 | -28.9% |
| Total equity and liabilities | 10/49 | €20,338 | €26,496 | +€6,158 | +30.3% |
| Equity | 10/15 | €17,052 | €22,255 | +€5,203 | +30.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,052 | €19,255 | +€5,203 | +37.0% |
| Amounts payable | 17/49 | €3,286 | €4,241 | +€954 | +29.0% |
| Amounts payable within one year | 42/48 | €3,286 | €4,241 | +€954 | +29.0% |
| Trade debts | 44 | €557 | €1,645 | +€1,088 | +195.6% |
| Suppliers | 440/4 | €557 | €1,645 | +€1,088 | +195.6% |
| Taxes, remuneration and social security | 45 | €2,598 | €2,588 | -€10 | -0.4% |
| Taxes | 450/3 | €2,598 | €2,588 | -€10 | -0.4% |
| Other amounts payable | 47/48 | €132 | €8 | -€124 | -94.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,719 | €2,643 | +€924 | +53.8% |
| Other operating charges | 640/8 | €887 | €1,004 | +€117 | +13.2% |
| Gross operating margin | 9900 | €9,388 | €10,776 | +€1,389 | +14.8% |
| Operating profit (loss) | 9901 | €6,781 | €7,129 | +€348 | +5.1% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €137 | €540 | +€403 | +294.2% |
| Recurring financial charges | 65 | €137 | €540 | +€403 | +294.2% |
| Profit (loss) for the period before taxes | 9903 | €6,644 | €6,591 | -€53 | -0.8% |
| Income taxes | 67/77 | €1,398 | €1,388 | -€10 | -0.7% |
| Profit (loss) for the period | 9904 | €5,246 | €5,203 | -€43 | -0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,246 | €5,203 | -€43 | -0.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.