Manibus: 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.
Manibus
Largest movements
- Receivables within one year +€32,232
up €32,232 (+12,600%), from €256 to €32,488
- Cash +€29,502
up €29,502 (+313%), from €9,431 to €38,933
mainly Net result for the year (+€46,280) and Trade debts (+€10,566)
- Tangible fixed assets -€5,509
down €5,509 (-34.7%), from €15,890 to €10,380
of which Furniture and vehicles: -€5,155
- Stocks and contracts -€3,679
no longer reported in 2025 (was €3,679)
- Profit (loss) carried forward +€23,360
no longer reported in 2025 (was -€23,360)
- Reserves +€22,919
up €22,919 (+544%), from €4,212 to €27,132
- Other debts -€11,146
down €11,146 (-45.5%), from €24,480 to €13,334
- Trade debts +€10,566
up €10,566 (+976%), from €1,083 to €11,649
- Tax, wage and social debts +€6,835
up €6,835 (+37.8%), from €18,106 to €24,941
of which Taxes: +€14,984
- Gross operating margin +€80,732
up €80,732, from -€11,901 to €68,830
- Taxes +€14,511
new in 2025: €14,511
- Depreciation +€4,617
up €4,617 (+517%), from €893 to €5,509
- Financial charges +€1,091
up €1,091 (+1,009%), from €108 to €1,200
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 | €30,721 | €83,356 | +€52,635 | +171% |
| Fixed assets | 21/28 | €15,890 | €10,380 | -€5,509 | -34.7% |
| Tangible fixed assets | 22/27 | €15,890 | €10,380 | -€5,509 | -34.7% |
| Plant, machinery and equipment | 23 | €620 | €266 | -€354 | -57.1% |
| Furniture and vehicles | 24 | €15,270 | €10,115 | -€5,155 | -33.8% |
| Current assets | 29/58 | €14,831 | €72,975 | +€58,144 | +392% |
| Stocks and contracts in progress | 3 | €3,679 | - | -€3,679 | |
| Stocks | 30/36 | €3,679 | - | -€3,679 | |
| Amounts receivable within one year | 40/41 | €256 | €32,488 | +€32,232 | +12,600% |
| Trade receivables | 40 | €256 | €32,488 | +€32,232 | +12,600% |
| Cash at bank and in hand | 54/58 | €9,431 | €38,933 | +€29,502 | +313% |
| Deferred charges and accrued income | 490/1 | €1,465 | €1,554 | +€89 | +6.1% |
| Total equity and liabilities | 10/49 | €30,721 | €83,356 | +€52,635 | +171% |
| Equity | 10/15 | -€12,948 | €33,332 | +€46,280 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,212 | €27,132 | +€22,919 | +544% |
| Distributable reserves | 133 | €4,212 | €27,132 | +€22,919 | +544% |
| Profit (loss) carried forward | 14 | -€23,360 | - | +€23,360 | |
| Amounts payable | 17/49 | €43,669 | €50,024 | +€6,355 | +14.6% |
| Amounts payable within one year | 42/48 | €43,669 | €49,924 | +€6,255 | +14.3% |
| Trade debts | 44 | €1,083 | €11,649 | +€10,566 | +976% |
| Suppliers | 440/4 | €1,083 | €11,649 | +€10,566 | +976% |
| Taxes, remuneration and social security | 45 | €18,106 | €24,941 | +€6,835 | +37.8% |
| Taxes | 450/3 | €9,957 | €24,941 | +€14,984 | +150% |
| Remuneration and social security | 454/9 | €8,149 | - | -€8,149 | |
| Other amounts payable | 47/48 | €24,480 | €13,334 | -€11,146 | -45.5% |
| Accrued charges and deferred income | 492/3 | - | €100 | +€100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €893 | €5,509 | +€4,617 | +517% |
| Other operating charges | 640/8 | €752 | €1,331 | +€579 | +77.0% |
| Gross operating margin | 9900 | -€11,901 | €68,830 | +€80,732 | |
| Operating profit (loss) | 9901 | -€13,546 | €61,990 | +€75,536 | |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €108 | €1,200 | +€1,091 | +1,009% |
| Recurring financial charges | 65 | €108 | €1,200 | +€1,091 | +1,009% |
| Profit (loss) for the period before taxes | 9903 | -€13,644 | €60,790 | +€74,435 | |
| Income taxes | 67/77 | - | €14,511 | +€14,511 | |
| Profit (loss) for the period | 9904 | -€13,644 | €46,280 | +€59,924 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,644 | €46,280 | +€59,924 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.