MAN CONSTRUCT 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 CONSTRUCT CLEAN
Largest movements
- Stocks and contracts +€45,000
new in 2025: €45,000
- Receivables within one year +€43,307
up €43,307 (+90.9%), from €47,643 to €90,950
of which Trade receivables: +€41,315
- Trade debts +€68,567
up €68,567 (+5259.2%), from €1,304 to €69,871
- Profit (loss) carried forward +€28,890
up €28,890 (+227.2%), from €12,714 to €41,604
- Tax, wage and social debts -€7,907
down €7,907 (-24.4%), from €32,443 to €24,536
of which Remuneration and social security: -€14,294
- Staff costs -€45,439
down €45,439 (-97.4%), from €46,675 to €1,237
- Gross operating margin -€23,292
down €23,292 (-36.7%), from €63,492 to €40,201
- Taxes +€3,736
up €3,736 (+85.5%), from €4,368 to €8,104
- Financial charges +€1,841
up €1,841 (+1426.4%), from €129 to €1,970
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 | €47,745 | €136,510 | +€88,766 | +185.9% |
| Current assets | 29/58 | €47,745 | €136,510 | +€88,766 | +185.9% |
| Stocks and contracts in progress | 3 | - | €45,000 | +€45,000 | |
| Contracts in progress | 37 | - | €45,000 | +€45,000 | |
| Amounts receivable within one year | 40/41 | €47,643 | €90,950 | +€43,307 | +90.9% |
| Trade receivables | 40 | €47,291 | €88,605 | +€41,315 | +87.4% |
| Other amounts receivable | 41 | €352 | €2,345 | +€1,993 | +566.2% |
| Cash at bank and in hand | 54/58 | €102 | €560 | +€458 | +449.4% |
| Total equity and liabilities | 10/49 | €47,745 | €136,510 | +€88,766 | +185.9% |
| Equity | 10/15 | €13,214 | €42,104 | +€28,890 | +218.6% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Outside capital | 11 | €500 | €500 | = | 0.0% |
| Other | 1109/19 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,714 | €41,604 | +€28,890 | +227.2% |
| Amounts payable | 17/49 | €34,531 | €94,406 | +€59,876 | +173.4% |
| Amounts payable within one year | 42/48 | €34,531 | €94,406 | +€59,876 | +173.4% |
| Trade debts | 44 | €1,304 | €69,871 | +€68,567 | +5259.2% |
| Suppliers | 440/4 | €1,304 | €69,871 | +€68,567 | +5259.2% |
| Taxes, remuneration and social security | 45 | €32,443 | €24,536 | -€7,907 | -24.4% |
| Taxes | 450/3 | €18,148 | €24,536 | +€6,387 | +35.2% |
| Remuneration and social security | 454/9 | €14,294 | - | -€14,294 | |
| Other amounts payable | 47/48 | €784 | - | -€784 | |
| Remuneration, social security and pensions | 62 | €46,675 | €1,237 | -€45,439 | -97.4% |
| Gross operating margin | 9900 | €63,492 | €40,201 | -€23,292 | -36.7% |
| Operating profit (loss) | 9901 | €16,817 | €38,964 | +€22,147 | +131.7% |
| Financial charges | 65/66B | €129 | €1,970 | +€1,841 | +1426.4% |
| Recurring financial charges | 65 | €129 | €1,970 | +€1,841 | +1426.4% |
| Profit (loss) for the period before taxes | 9903 | €16,688 | €36,994 | +€20,306 | +121.7% |
| Income taxes | 67/77 | €4,368 | €8,104 | +€3,736 | +85.5% |
| Profit (loss) for the period | 9904 | €12,320 | €28,890 | +€16,570 | +134.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,320 | €28,890 | +€16,570 | +134.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.