MANAIA: 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.
MANAIA
Largest movements
- Tangible fixed assets -€2,483
down €2,483 (-100.0%), from €2,483 to €0
- Deferred charges and accrued income -€608
down €608 (-100.0%), from €608 to €0
- Receivables within one year -€550
down €550 (-100.0%), from €550 to €0
- Trade debts +€17,143
up €17,143 (+102.9%), from €16,662 to €33,805
- Profit (loss) carried forward -€14,854
down €14,854 (-21.1%), from -€70,545 to -€85,399
- Other debts -€4,037
down €4,037 (-11.7%), from €34,425 to €30,388
- Tax, wage and social debts -€1,908
down €1,908 (-66.5%), from €2,869 to €961
of which Taxes: -€1,067
- Staff costs -€3,273
down €3,273 (-97.9%), from €3,345 to €72
- Other operating charges -€2,645
down €2,645 (-88.7%), from €2,981 to €336
- Taxes -€2,325
down €2,325 (-100.0%), from €2,325 to €0
- Depreciation -€2,019
down €2,019 (-44.9%), from €4,502 to €2,483
- Gross operating margin +€1,241
up €1,241 (+9.6%), from -€12,971 to -€11,730
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 | €3,871 | €216 | -€3,655 | -94.4% |
| Fixed assets | 21/28 | €2,483 | €0 | -€2,483 | -100.0% |
| Tangible fixed assets | 22/27 | €2,483 | €0 | -€2,483 | -100.0% |
| Furniture and vehicles | 24 | €2,483 | €0 | -€2,483 | -100.0% |
| Current assets | 29/58 | €1,389 | €216 | -€1,173 | -84.4% |
| Amounts receivable within one year | 40/41 | €550 | €0 | -€550 | -100.0% |
| Other amounts receivable | 41 | €550 | €0 | -€550 | -100.0% |
| Cash at bank and in hand | 54/58 | €230 | €216 | -€14 | -6.1% |
| Deferred charges and accrued income | 490/1 | €608 | €0 | -€608 | -100.0% |
| Total equity and liabilities | 10/49 | €3,871 | €216 | -€3,655 | -94.4% |
| Equity | 10/15 | -€50,085 | -€64,939 | -€14,854 | -29.7% |
| 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% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,545 | -€85,399 | -€14,854 | -21.1% |
| Amounts payable | 17/49 | €53,956 | €65,155 | +€11,198 | +20.8% |
| Amounts payable within one year | 42/48 | €53,956 | €65,155 | +€11,198 | +20.8% |
| Trade debts | 44 | €16,662 | €33,805 | +€17,143 | +102.9% |
| Suppliers | 440/4 | €16,662 | €33,805 | +€17,143 | +102.9% |
| Taxes, remuneration and social security | 45 | €2,869 | €961 | -€1,908 | -66.5% |
| Taxes | 450/3 | €2,028 | €961 | -€1,067 | -52.6% |
| Remuneration and social security | 454/9 | €841 | €0 | -€841 | -100.0% |
| Other amounts payable | 47/48 | €34,425 | €30,388 | -€4,037 | -11.7% |
| Remuneration, social security and pensions | 62 | €3,345 | €72 | -€3,273 | -97.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,502 | €2,483 | -€2,019 | -44.9% |
| Other operating charges | 640/8 | €2,981 | €336 | -€2,645 | -88.7% |
| Gross operating margin | 9900 | -€12,971 | -€11,730 | +€1,241 | +9.6% |
| Operating profit (loss) | 9901 | -€23,798 | -€14,619 | +€9,179 | +38.6% |
| Financial charges | 65/66B | €234 | €234 | -€0 | -0.1% |
| Recurring financial charges | 65 | €234 | €234 | -€0 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | -€24,032 | -€14,854 | +€9,179 | +38.2% |
| Income taxes | 67/77 | €2,325 | €0 | -€2,325 | -100.0% |
| Profit (loss) for the period | 9904 | -€26,357 | -€14,854 | +€11,504 | +43.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,357 | -€14,854 | +€11,504 | +43.6% |
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 9 October 2026 via checked.be.