Manic Martian: 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.
Manic Martian
Largest movements
- Cash +€42,159
up €42,159 (+189%), from €22,289 to €64,448
mainly Other debts (+€32,817) and Receivables within one year (+€15,000)
- Receivables within one year -€15,000
down €15,000 (-66.7%), from €22,500 to €7,500
- Tangible fixed assets -€2,540
down €2,540 (-23.2%), from €10,943 to €8,403
of which Land and buildings: -€1,414
- Deferred charges and accrued income +€1,369
up €1,369 (+550%), from €249 to €1,618
- Other debts +€32,817
up €32,817 (+249%), from €13,200 to €46,017
- Reserves -€32,015
down €32,015 (-100%), from €32,015 to €0
- Profit (loss) carried forward +€12,800
up €12,800, from -€720 to €12,080
- Tax, wage and social debts +€9,478
up €9,478 (+177%), from €5,341 to €14,819
of which Taxes: +€9,478
- Trade debts +€2,972
up €2,972 (+140%), from €2,118 to €5,090
- Depreciation -€6,411
down €6,411 (-71.6%), from €8,950 to €2,540
- Gross operating margin +€3,169
up €3,169 (+16.7%), from €18,933 to €22,102
- Taxes +€1,057
up €1,057 (+34.0%), from €3,112 to €4,169
- Other operating charges +€859
up €859 (+310%), from €277 to €1,136
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 | €55,981 | €81,969 | +€25,988 | +46.4% |
| Fixed assets | 21/28 | €10,943 | €8,403 | -€2,540 | -23.2% |
| Tangible fixed assets | 22/27 | €10,943 | €8,403 | -€2,540 | -23.2% |
| Land and buildings | 22 | €9,010 | €7,596 | -€1,414 | -15.7% |
| Plant, machinery and equipment | 23 | €1,586 | €807 | -€779 | -49.1% |
| Furniture and vehicles | 24 | €347 | €0 | -€347 | -100% |
| Current assets | 29/58 | €45,038 | €73,566 | +€28,528 | +63.3% |
| Amounts receivable within one year | 40/41 | €22,500 | €7,500 | -€15,000 | -66.7% |
| Trade receivables | 40 | €22,500 | €7,500 | -€15,000 | -66.7% |
| Cash at bank and in hand | 54/58 | €22,289 | €64,448 | +€42,159 | +189% |
| Deferred charges and accrued income | 490/1 | €249 | €1,618 | +€1,369 | +550% |
| Total equity and liabilities | 10/49 | €55,981 | €81,969 | +€25,988 | +46.4% |
| Equity | 10/15 | €34,295 | €15,080 | -€19,215 | -56.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €32,015 | €0 | -€32,015 | -100% |
| Distributable reserves | 133 | €32,015 | €0 | -€32,015 | -100% |
| Profit (loss) carried forward | 14 | -€720 | €12,080 | +€12,800 | |
| Amounts payable | 17/49 | €21,686 | €66,889 | +€45,203 | +208% |
| Amounts payable within one year | 42/48 | €20,659 | €65,926 | +€45,267 | +219% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €2,118 | €5,090 | +€2,972 | +140% |
| Suppliers | 440/4 | €2,118 | €5,090 | +€2,972 | +140% |
| Taxes, remuneration and social security | 45 | €5,341 | €14,819 | +€9,478 | +177% |
| Taxes | 450/3 | €5,341 | €14,819 | +€9,478 | +177% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €13,200 | €46,017 | +€32,817 | +249% |
| Accrued charges and deferred income | 492/3 | €1,027 | €963 | -€64 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,950 | €2,540 | -€6,411 | -71.6% |
| Other operating charges | 640/8 | €277 | €1,136 | +€859 | +310% |
| Gross operating margin | 9900 | €18,933 | €22,102 | +€3,169 | +16.7% |
| Operating profit (loss) | 9901 | €9,705 | €18,427 | +€8,722 | +89.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €1,268 | €1,458 | +€189 | +14.9% |
| Recurring financial charges | 65 | €1,268 | €1,458 | +€189 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | €8,437 | €16,969 | +€8,533 | +101% |
| Income taxes | 67/77 | €3,112 | €4,169 | +€1,057 | +34.0% |
| Profit (loss) for the period | 9904 | €5,325 | €12,800 | +€7,475 | +140% |
| Profit (loss) for the period to be appropriated | 9905 | €5,325 | €12,800 | +€7,475 | +140% |
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 20 October 2026 via checked.be.