ManageByApps LTD: 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.
ManageByApps LTD
Largest movements
- Receivables within one year -€8,821
down €8,821 (-39.1%), from €22,566 to €13,745
of which Trade receivables: -€13,552
- Cash +€4,614
up €4,614 (+29.2%), from €15,783 to €20,397
mainly Receivables within one year (+€8,821) and Net result for the year (+€2,888)
- Current investments -€1,500
down €1,500 (-9.0%), from €16,650 to €15,150
- Tangible fixed assets -€1,390
down €1,390 (-16.1%), from €8,633 to €7,244
of which Furniture and vehicles: -€805
- Reserves +€31,017
up €31,017 (+253%), from €12,283 to €43,300
- Profit (loss) carried forward -€28,129
down €28,129 (-90.7%), from €31,017 to €2,888
- Tax, wage and social debts -€5,002
down €5,002 (-46.7%), from €10,704 to €5,702
of which Taxes: -€6,002
- Trade debts -€3,938
down €3,938 (-97.1%), from €4,057 to €120
- Other debts -€1,045
down €1,045 (-18.8%), from €5,569 to €4,524
- Gross operating margin -€36,573
down €36,573 (-76.3%), from €47,921 to €11,348
- Taxes -€7,259
down €7,259 (-78.5%), from €9,242 to €1,984
- Depreciation -€1,202
down €1,202 (-46.4%), from €2,592 to €1,390
- Staff costs +€604
up €604 (+32.6%), from €1,851 to €2,454
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 | €63,632 | €56,536 | -€7,097 | -11.2% |
| Fixed assets | 21/28 | €8,633 | €7,244 | -€1,390 | -16.1% |
| Tangible fixed assets | 22/27 | €8,633 | €7,244 | -€1,390 | -16.1% |
| Plant, machinery and equipment | 23 | €2,986 | €2,401 | -€585 | -19.6% |
| Furniture and vehicles | 24 | €1,947 | €1,142 | -€805 | -41.3% |
| Other tangible fixed assets | 26 | €3,700 | €3,700 | = | 0.0% |
| Current assets | 29/58 | €54,999 | €49,292 | -€5,707 | -10.4% |
| Amounts receivable within one year | 40/41 | €22,566 | €13,745 | -€8,821 | -39.1% |
| Trade receivables | 40 | €13,552 | - | -€13,552 | |
| Other amounts receivable | 41 | €9,014 | €13,745 | +€4,731 | +52.5% |
| Current investments | 50/53 | €16,650 | €15,150 | -€1,500 | -9.0% |
| Cash at bank and in hand | 54/58 | €15,783 | €20,397 | +€4,614 | +29.2% |
| Total equity and liabilities | 10/49 | €63,632 | €56,536 | -€7,097 | -11.2% |
| Equity | 10/15 | €43,302 | €46,190 | +€2,888 | +6.7% |
| Contributions | 10/11 | €2 | €2 | = | 0.0% |
| Capital | 10 | €2 | €2 | = | 0.0% |
| Issued capital | 100 | €2 | €2 | = | 0.0% |
| Reserves | 13 | €12,283 | €43,300 | +€31,017 | +253% |
| Distributable reserves | 133 | €12,283 | €43,300 | +€31,017 | +253% |
| Profit (loss) carried forward | 14 | €31,017 | €2,888 | -€28,129 | -90.7% |
| Amounts payable | 17/49 | €20,330 | €10,346 | -€9,984 | -49.1% |
| Amounts payable within one year | 42/48 | €20,330 | €10,346 | -€9,984 | -49.1% |
| Trade debts | 44 | €4,057 | €120 | -€3,938 | -97.1% |
| Suppliers | 440/4 | €4,057 | €120 | -€3,938 | -97.1% |
| Taxes, remuneration and social security | 45 | €10,704 | €5,702 | -€5,002 | -46.7% |
| Taxes | 450/3 | €9,204 | €3,202 | -€6,002 | -65.2% |
| Remuneration and social security | 454/9 | €1,500 | €2,500 | +€1,000 | +66.7% |
| Other amounts payable | 47/48 | €5,569 | €4,524 | -€1,045 | -18.8% |
| Remuneration, social security and pensions | 62 | €1,851 | €2,454 | +€604 | +32.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,592 | €1,390 | -€1,202 | -46.4% |
| Other operating charges | 640/8 | €1,585 | €1,270 | -€314 | -19.8% |
| Gross operating margin | 9900 | €47,921 | €11,348 | -€36,573 | -76.3% |
| Operating profit (loss) | 9901 | €41,893 | €6,234 | -€35,660 | -85.1% |
| Financial income | 75/76B | €398 | €300 | -€99 | -24.8% |
| Recurring financial income | 75 | €398 | €300 | -€99 | -24.8% |
| Financial charges | 65/66B | €2,032 | €1,662 | -€371 | -18.2% |
| Recurring financial charges | 65 | €2,032 | €1,662 | -€371 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €40,259 | €4,871 | -€35,388 | -87.9% |
| Income taxes | 67/77 | €9,242 | €1,984 | -€7,259 | -78.5% |
| Profit (loss) for the period | 9904 | €31,017 | €2,888 | -€28,129 | -90.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,017 | €2,888 | -€28,129 | -90.7% |
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 26 October 2026 via checked.be.