ManaPearlsWorld: 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.
ManaPearlsWorld
Largest movements
- Receivables within one year -€18,721
down €18,721 (-56.5%), from €33,141 to €14,420
of which Other amounts receivable: -€16,816
- Stocks and contracts +€4,303
up €4,303 (+11.7%), from €36,629 to €40,932
- Tangible fixed assets -€1,794
down €1,794 (-9.6%), from €18,770 to €16,976
of which Other tangible fixed assets: -€2,162
- Cash -€1,328
down €1,328 (-97.9%), from €1,356 to €28
mainly Trade debts (-€9,189) and Tax, wage and social debts (-€6,778)
- Trade debts -€9,189
down €9,189 (-45.6%), from €20,158 to €10,969
- Tax, wage and social debts -€6,778
down €6,778 (-33.6%), from €20,170 to €13,392
of which Taxes: -€6,779
- Accrued charges and deferred income -€3,598
no longer reported in 2025 (was €3,598)
- Short-term financial debts +€3,096
up €3,096 (+79.5%), from €3,895 to €6,991
- Profit (loss) carried forward -€1,071
down €1,071 (-2.8%), from €38,075 to €37,004
- Gross operating margin -€49,144
down €49,144 (-94.4%), from €52,077 to €2,933
- Taxes -€11,001
no longer reported in 2025 (was €11,001)
- Staff costs -€8,836
down €8,836 (-97.8%), from €9,034 to €198
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 | €89,896 | €72,356 | -€17,540 | -19.5% |
| Fixed assets | 21/28 | €18,770 | €16,976 | -€1,794 | -9.6% |
| Tangible fixed assets | 22/27 | €18,770 | €16,976 | -€1,794 | -9.6% |
| Furniture and vehicles | 24 | €826 | €1,194 | +€368 | +44.6% |
| Other tangible fixed assets | 26 | €17,944 | €15,782 | -€2,162 | -12.0% |
| Current assets | 29/58 | €71,126 | €55,380 | -€15,746 | -22.1% |
| Stocks and contracts in progress | 3 | €36,629 | €40,932 | +€4,303 | +11.7% |
| Stocks | 30/36 | €36,629 | €40,932 | +€4,303 | +11.7% |
| Amounts receivable within one year | 40/41 | €33,141 | €14,420 | -€18,721 | -56.5% |
| Trade receivables | 40 | €4,784 | €2,879 | -€1,905 | -39.8% |
| Other amounts receivable | 41 | €28,357 | €11,541 | -€16,816 | -59.3% |
| Cash at bank and in hand | 54/58 | €1,356 | €28 | -€1,328 | -97.9% |
| Total equity and liabilities | 10/49 | €89,896 | €72,356 | -€17,540 | -19.5% |
| Equity | 10/15 | €42,075 | €41,004 | -€1,071 | -2.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,075 | €37,004 | -€1,071 | -2.8% |
| Amounts payable | 17/49 | €47,821 | €31,352 | -€16,469 | -34.4% |
| Amounts payable within one year | 42/48 | €44,223 | €31,352 | -€12,871 | -29.1% |
| Financial debts | 43 | €3,895 | €6,991 | +€3,096 | +79.5% |
| Credit institutions | 430/8 | €3,895 | €6,991 | +€3,096 | +79.5% |
| Trade debts | 44 | €20,158 | €10,969 | -€9,189 | -45.6% |
| Suppliers | 440/4 | €20,158 | €10,969 | -€9,189 | -45.6% |
| Taxes, remuneration and social security | 45 | €20,170 | €13,392 | -€6,778 | -33.6% |
| Taxes | 450/3 | €19,828 | €13,049 | -€6,779 | -34.2% |
| Remuneration and social security | 454/9 | €342 | €343 | +€1 | +0.3% |
| Accrued charges and deferred income | 492/3 | €3,598 | - | -€3,598 | |
| Remuneration, social security and pensions | 62 | €9,034 | €198 | -€8,836 | -97.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,823 | €2,920 | +€97 | +3.4% |
| Other operating charges | 640/8 | €898 | €778 | -€120 | -13.4% |
| Non-recurring operating charges | 66A | €350 | €30 | -€320 | -91.4% |
| Gross operating margin | 9900 | €52,077 | €2,933 | -€49,144 | -94.4% |
| Operating profit (loss) | 9901 | €38,972 | -€993 | -€39,965 | |
| Financial income | 75/76B | €674 | €296 | -€378 | -56.1% |
| Recurring financial income | 75 | €674 | €296 | -€378 | -56.1% |
| Financial charges | 65/66B | €890 | €374 | -€516 | -58.0% |
| Recurring financial charges | 65 | €890 | €374 | -€516 | -58.0% |
| Profit (loss) for the period before taxes | 9903 | €38,756 | -€1,071 | -€39,827 | |
| Income taxes | 67/77 | €11,001 | - | -€11,001 | |
| Profit (loss) for the period | 9904 | €27,755 | -€1,071 | -€28,826 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,755 | -€1,071 | -€28,826 |
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 25 October 2026 via checked.be.