MANACOR BELLEZA: 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.
MANACOR BELLEZA
Largest movements
- Tangible fixed assets -€31,816
down €31,816 (-35.3%), from €90,147 to €58,331
of which Furniture and vehicles: -€31,104
- Stocks and contracts +€12,034
up €12,034 (+7.2%), from €167,018 to €179,052
- Cash -€10,290
down €10,290 (-13.1%), from €78,293 to €68,003
mainly Debts after one year (-€22,771) and Net result for the year (-€17,030)
- Receivables within one year -€3,768
down €3,768 (-45.0%), from €8,379 to €4,611
- Debts after one year -€22,771
down €22,771 (-14.1%), from €161,269 to €138,498
of which Financial debts: -€28,282
- Profit (loss) carried forward -€17,030
down €17,030 (-50.5%), from -€33,729 to -€50,759
- Trade debts +€10,428
up €10,428 (+63.7%), from €16,382 to €26,810
- Tax, wage and social debts -€5,710
down €5,710 (-15.8%), from €36,128 to €30,418
of which Remuneration and social security: -€5,603
- Gross operating margin -€15,297
down €15,297 (-11.5%), from €133,285 to €117,988
- Financial charges +€4,838
up €4,838 (+151%), from €3,204 to €8,041
- Financial income +€4,589
up €4,589 (+87.1%), from €5,268 to €9,857
- Other operating charges +€1,632
up €1,632 (+251%), from €651 to €2,283
- Staff costs -€1,379
down €1,379 (-1.3%), from €103,774 to €102,395
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 | €345,793 | €311,080 | -€34,713 | -10.0% |
| Fixed assets | 21/28 | €90,660 | €58,844 | -€31,816 | -35.1% |
| Tangible fixed assets | 22/27 | €90,147 | €58,331 | -€31,816 | -35.3% |
| Land and buildings | 22 | €383 | €0 | -€383 | -100% |
| Plant, machinery and equipment | 23 | €340 | €12 | -€328 | -96.4% |
| Furniture and vehicles | 24 | €89,423 | €58,319 | -€31,104 | -34.8% |
| Financial fixed assets | 28 | €513 | €513 | = | 0.0% |
| Current assets | 29/58 | €255,133 | €252,236 | -€2,897 | -1.1% |
| Stocks and contracts in progress | 3 | €167,018 | €179,052 | +€12,034 | +7.2% |
| Stocks | 30/36 | €167,018 | €179,052 | +€12,034 | +7.2% |
| Amounts receivable within one year | 40/41 | €8,379 | €4,611 | -€3,768 | -45.0% |
| Trade receivables | 40 | €8,379 | €4,611 | -€3,768 | -45.0% |
| Cash at bank and in hand | 54/58 | €78,293 | €68,003 | -€10,290 | -13.1% |
| Deferred charges and accrued income | 490/1 | €1,442 | €570 | -€872 | -60.5% |
| Total equity and liabilities | 10/49 | €345,793 | €311,080 | -€34,713 | -10.0% |
| Equity | 10/15 | €89,271 | €72,241 | -€17,030 | -19.1% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,729 | -€50,759 | -€17,030 | -50.5% |
| Amounts payable | 17/49 | €256,522 | €238,839 | -€17,683 | -6.9% |
| Amounts payable after more than one year | 17 | €161,269 | €138,498 | -€22,771 | -14.1% |
| Financial debts | 170/4 | €63,884 | €35,602 | -€28,282 | -44.3% |
| Other amounts payable | 178/9 | €97,385 | €102,897 | +€5,512 | +5.7% |
| Amounts payable within one year | 42/48 | €90,998 | €97,710 | +€6,712 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €26,288 | €28,282 | +€1,994 | +7.6% |
| Trade debts | 44 | €16,382 | €26,810 | +€10,428 | +63.7% |
| Suppliers | 440/4 | €16,382 | €26,810 | +€10,428 | +63.7% |
| Advances received on contracts in progress | 46 | €12,200 | €12,200 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €36,128 | €30,418 | -€5,710 | -15.8% |
| Taxes | 450/3 | €14,561 | €14,454 | -€107 | -0.7% |
| Remuneration and social security | 454/9 | €21,567 | €15,964 | -€5,603 | -26.0% |
| Accrued charges and deferred income | 492/3 | €4,255 | €2,630 | -€1,624 | -38.2% |
| Remuneration, social security and pensions | 62 | €103,774 | €102,395 | -€1,379 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,815 | €31,816 | +€0 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €651 | €2,283 | +€1,632 | +251% |
| Gross operating margin | 9900 | €133,285 | €117,988 | -€15,297 | -11.5% |
| Operating profit (loss) | 9901 | -€2,955 | -€18,505 | -€15,550 | -526% |
| Financial income | 75/76B | €5,268 | €9,857 | +€4,589 | +87.1% |
| Recurring financial income | 75 | €5,268 | €9,857 | +€4,589 | +87.1% |
| Financial charges | 65/66B | €3,204 | €8,041 | +€4,838 | +151% |
| Recurring financial charges | 65 | €3,204 | €8,041 | +€4,838 | +151% |
| Profit (loss) for the period before taxes | 9903 | -€890 | -€16,689 | -€15,799 | -1,775% |
| Income taxes | 67/77 | €260 | €341 | +€82 | +31.4% |
| Profit (loss) for the period | 9904 | -€1,150 | -€17,030 | -€15,880 | -1,381% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,150 | -€17,030 | -€15,880 | -1,381% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.