MANI SOINS: 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 SOINS
Largest movements
- Receivables within one year -€14,985
no longer reported in 2025 (was €14,985)
- Deferred charges and accrued income +€11,500
new in 2025: €11,500
- Tax, wage and social debts -€10,348
down €10,348 (-75.2%), from €13,765 to €3,418
- Trade debts +€3,655
up €3,655 (+450%), from €812 to €4,467
- Profit (loss) carried forward +€3,385
up €3,385 (+27.2%), from €12,438 to €15,823
- Gross operating margin -€14,763
down €14,763 (-66.8%), from €22,096 to €7,332
- Other operating charges -€3,503
down €3,503 (-74.5%), from €4,704 to €1,200
- Taxes -€2,348
down €2,348 (-62.4%), from €3,765 to €1,418
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 | €29,515 | €26,207 | -€3,308 | -11.2% |
| Fixed assets | 21/28 | €2,235 | €2,495 | +€260 | +11.6% |
| Tangible fixed assets | 22/27 | €2,235 | €2,495 | +€260 | +11.6% |
| Furniture and vehicles | 24 | €2,235 | €2,495 | +€260 | +11.6% |
| Current assets | 29/58 | €27,281 | €23,713 | -€3,568 | -13.1% |
| Amounts receivable within one year | 40/41 | €14,985 | - | -€14,985 | |
| Other amounts receivable | 41 | €14,985 | - | -€14,985 | |
| Cash at bank and in hand | 54/58 | €12,296 | €12,213 | -€83 | -0.7% |
| Deferred charges and accrued income | 490/1 | - | €11,500 | +€11,500 | |
| Total equity and liabilities | 10/49 | €29,515 | €26,207 | -€3,308 | -11.2% |
| Equity | 10/15 | €14,938 | €18,323 | +€3,385 | +22.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,438 | €15,823 | +€3,385 | +27.2% |
| Amounts payable | 17/49 | €14,577 | €7,885 | -€6,693 | -45.9% |
| Amounts payable within one year | 42/48 | €14,577 | €7,885 | -€6,693 | -45.9% |
| Trade debts | 44 | €812 | €4,467 | +€3,655 | +450% |
| Suppliers | 440/4 | €812 | €4,467 | +€3,655 | +450% |
| Taxes, remuneration and social security | 45 | €13,765 | €3,418 | -€10,348 | -75.2% |
| Taxes | 450/3 | €13,765 | €3,418 | -€10,348 | -75.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €928 | €1,079 | +€150 | +16.2% |
| Other operating charges | 640/8 | €4,704 | €1,200 | -€3,503 | -74.5% |
| Gross operating margin | 9900 | €22,096 | €7,332 | -€14,763 | -66.8% |
| Operating profit (loss) | 9901 | €16,464 | €5,053 | -€11,411 | -69.3% |
| Financial charges | 65/66B | €260 | €251 | -€10 | -3.7% |
| Recurring financial charges | 65 | €260 | €251 | -€10 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €16,203 | €4,802 | -€11,401 | -70.4% |
| Income taxes | 67/77 | €3,765 | €1,418 | -€2,348 | -62.4% |
| Profit (loss) for the period | 9904 | €12,438 | €3,385 | -€9,053 | -72.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,438 | €3,385 | -€9,053 | -72.8% |
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.