MaNiaK Charleroi: 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.
MaNiaK Charleroi
Largest movements
- Receivables within one year -€93,842
down €93,842 (-87.0%), from €107,855 to €14,013
of which Trade receivables: -€71,330
- Cash +€52,876
up €52,876 (+95.5%), from €55,364 to €108,240
mainly Receivables within one year (+€93,842) and Depreciation (+€54,406)
- Tangible fixed assets -€33,262
down €33,262 (-12.1%), from €275,321 to €242,059
of which Plant, machinery and equipment: -€26,971
- Deferred charges and accrued income -€9,369
down €9,369 (-99.4%), from €9,423 to €55
- Debts after one year -€38,358
down €38,358 (-25.5%), from €150,592 to €112,234
- Trade debts -€29,676
down €29,676 (-25.5%), from €116,233 to €86,556
- Other debts -€17,966
down €17,966 (-18.0%), from €99,684 to €81,718
- Staff costs +€7,265
up €7,265 (+5.9%), from €122,854 to €130,119
- Gross operating margin +€5,661
up €5,661 (+2.4%), from €235,811 to €241,473
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 | €455,142 | €374,269 | -€80,873 | -17.8% |
| Fixed assets | 21/28 | €275,321 | €242,059 | -€33,262 | -12.1% |
| Tangible fixed assets | 22/27 | €275,321 | €242,059 | -€33,262 | -12.1% |
| Plant, machinery and equipment | 23 | €217,525 | €190,554 | -€26,971 | -12.4% |
| Furniture and vehicles | 24 | €9,529 | €5,868 | -€3,661 | -38.4% |
| Other tangible fixed assets | 26 | €48,267 | €45,637 | -€2,630 | -5.4% |
| Current assets | 29/58 | €179,821 | €132,210 | -€47,612 | -26.5% |
| Stocks and contracts in progress | 3 | €7,180 | €9,902 | +€2,723 | +37.9% |
| Stocks | 30/36 | €7,180 | €9,902 | +€2,723 | +37.9% |
| Amounts receivable within one year | 40/41 | €107,855 | €14,013 | -€93,842 | -87.0% |
| Trade receivables | 40 | €76,043 | €4,713 | -€71,330 | -93.8% |
| Other amounts receivable | 41 | €31,812 | €9,300 | -€22,512 | -70.8% |
| Cash at bank and in hand | 54/58 | €55,364 | €108,240 | +€52,876 | +95.5% |
| Deferred charges and accrued income | 490/1 | €9,423 | €55 | -€9,369 | -99.4% |
| Total equity and liabilities | 10/49 | €455,142 | €374,269 | -€80,873 | -17.8% |
| Equity | 10/15 | €34,083 | €34,083 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,083 | €33,083 | = | 0.0% |
| Amounts payable | 17/49 | €421,059 | €340,185 | -€80,873 | -19.2% |
| Amounts payable after more than one year | 17 | €150,592 | €112,234 | -€38,358 | -25.5% |
| Financial debts | 170/4 | €150,592 | €112,234 | -€38,358 | -25.5% |
| Amounts payable within one year | 42/48 | €269,202 | €226,715 | -€42,487 | -15.8% |
| Current portion of amounts payable after more than one year | 42 | €37,569 | €38,358 | +€789 | +2.1% |
| Trade debts | 44 | €116,233 | €86,556 | -€29,676 | -25.5% |
| Suppliers | 440/4 | €116,233 | €86,556 | -€29,676 | -25.5% |
| Advances received on contracts in progress | 46 | €185 | €371 | +€186 | +101% |
| Taxes, remuneration and social security | 45 | €15,531 | €19,711 | +€4,180 | +26.9% |
| Taxes | 450/3 | €5,873 | €7,369 | +€1,495 | +25.5% |
| Remuneration and social security | 454/9 | €9,658 | €12,342 | +€2,685 | +27.8% |
| Other amounts payable | 47/48 | €99,684 | €81,718 | -€17,966 | -18.0% |
| Accrued charges and deferred income | 492/3 | €1,265 | €1,237 | -€28 | -2.2% |
| Non-recurring operating income | 76A | €343 | €1,086 | +€743 | +216% |
| Remuneration, social security and pensions | 62 | €122,854 | €130,119 | +€7,265 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,653 | €54,406 | +€753 | +1.4% |
| Other operating charges | 640/8 | €681 | €1,590 | +€908 | +133% |
| Non-recurring operating charges | 66A | €1,190 | €255 | -€935 | -78.6% |
| Gross operating margin | 9900 | €235,811 | €241,473 | +€5,661 | +2.4% |
| Operating profit (loss) | 9901 | €57,434 | €55,104 | -€2,330 | -4.1% |
| Financial income | 75/76B | €4 | €1,008 | +€1,004 | +24,489% |
| Recurring financial income | 75 | €4 | €1,008 | +€1,004 | +24,489% |
| Financial charges | 65/66B | €10,803 | €8,436 | -€2,367 | -21.9% |
| Recurring financial charges | 65 | €10,803 | €8,436 | -€2,367 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €46,635 | €47,675 | +€1,041 | +2.2% |
| Income taxes | 67/77 | - | €2,057 | +€2,057 | |
| Profit (loss) for the period | 9904 | €46,635 | €45,618 | -€1,016 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €46,635 | €45,618 | -€1,016 | -2.2% |
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 24 October 2026 via checked.be.