Mani Pedi: 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.
Mani Pedi
Largest movements
- Receivables within one year +€17,515
new in 2025: €17,515
- Cash +€13,173
up €13,173 (+3,571%), from €369 to €13,542
mainly Net result for the year (+€19,755) and Tax, wage and social debts (+€9,088)
- Reserves +€14,785
new in 2025: €14,785
- Tax, wage and social debts +€9,088
up €9,088 (+2,683%), from €339 to €9,427
- Profit (loss) carried forward +€4,970
no longer reported in 2025 (was -€4,970)
- Other debts +€1,176
new in 2025: €1,176
- Trade debts +€668
new in 2025: €668
- Gross operating margin +€27,556
up €27,556, from -€1,536 to €26,020
- Taxes +€5,571
new in 2025: €5,571
- Other operating charges +€403
up €403 (+287%), from €141 to €544
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 | €369 | €31,057 | +€30,688 | +8,320% |
| Current assets | 29/58 | €369 | €31,057 | +€30,688 | +8,320% |
| Amounts receivable within one year | 40/41 | - | €17,515 | +€17,515 | |
| Trade receivables | 40 | - | €17,515 | +€17,515 | |
| Cash at bank and in hand | 54/58 | €369 | €13,542 | +€13,173 | +3,571% |
| Total equity and liabilities | 10/49 | €369 | €31,057 | +€30,688 | +8,320% |
| Equity | 10/15 | €30 | €19,785 | +€19,755 | +65,565% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €14,785 | +€14,785 | |
| Distributable reserves | 133 | - | €14,785 | +€14,785 | |
| Profit (loss) carried forward | 14 | -€4,970 | - | +€4,970 | |
| Amounts payable | 17/49 | €339 | €11,272 | +€10,933 | +3,228% |
| Amounts payable within one year | 42/48 | €339 | €11,272 | +€10,933 | +3,228% |
| Trade debts | 44 | - | €668 | +€668 | |
| Suppliers | 440/4 | - | €668 | +€668 | |
| Taxes, remuneration and social security | 45 | €339 | €9,427 | +€9,088 | +2,683% |
| Taxes | 450/3 | €339 | €9,427 | +€9,088 | +2,683% |
| Other amounts payable | 47/48 | - | €1,176 | +€1,176 | |
| Other operating charges | 640/8 | €141 | €544 | +€403 | +287% |
| Gross operating margin | 9900 | -€1,536 | €26,020 | +€27,556 | |
| Operating profit (loss) | 9901 | -€1,676 | €25,476 | +€27,152 | |
| Financial charges | 65/66B | €281 | €150 | -€131 | -46.6% |
| Recurring financial charges | 65 | €281 | €150 | -€131 | -46.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,957 | €25,326 | +€27,283 | |
| Income taxes | 67/77 | - | €5,571 | +€5,571 | |
| Profit (loss) for the period | 9904 | -€1,957 | €19,755 | +€21,712 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,957 | €19,755 | +€21,712 |
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 22 October 2026 via checked.be.