Manic Studio: what changed
Two fiscal 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 Studio
Largest movements
- Cash +€17,014
up €17,014, from €0 to €17,014
mainly Net result for the year (+€15,630) and Receivables within one year (+€4,869)
- Receivables within one year -€4,869
down €4,869 (-10.2%), from €47,925 to €43,056
of which Trade receivables: -€13,519
- Tangible fixed assets -€1,173
down €1,173 (-41.8%), from €2,804 to €1,631
- Reserves +€15,630
up €15,630 (+72.0%), from €21,698 to €37,328
- Tax, wage and social debts -€3,550
down €3,550 (-19.7%), from €18,018 to €14,468
of which Taxes: -€7,200
- Short-term financial debts -€2,177
down €2,177 (-100.0%), from €2,177 to €0
- Current portion of long-term debt +€1,040
up €1,040 (+61.3%), from €1,697 to €2,737
- Gross operating margin +€4,673
up €4,673 (+19.6%), from €23,856 to €28,529
- Taxes +€1,634
up €1,634 (+21.6%), from €7,564 to €9,198
- Financial income +€441
up €441 (+42.1%), from €1,048 to €1,489
- Other operating charges +€314
up €314 (+15.2%), from €2,057 to €2,371
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.
Cash bridge derived
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 | €52,726 | €64,029 | +€11,303 | +21.4% |
| Fixed assets | 21/28 | €2,804 | €1,631 | -€1,173 | -41.8% |
| Tangible fixed assets | 22/27 | €2,804 | €1,631 | -€1,173 | -41.8% |
| Furniture and vehicles | 24 | €2,804 | €1,631 | -€1,173 | -41.8% |
| Current assets | 29/58 | €49,923 | €62,399 | +€12,476 | +25.0% |
| Amounts receivable within one year | 40/41 | €47,925 | €43,056 | -€4,869 | -10.2% |
| Trade receivables | 40 | €26,402 | €12,883 | -€13,519 | -51.2% |
| Other amounts receivable | 41 | €21,523 | €30,173 | +€8,650 | +40.2% |
| Cash at bank and in hand | 54/58 | €0 | €17,014 | +€17,014 | |
| Deferred charges and accrued income | 490/1 | €1,998 | €2,329 | +€331 | +16.6% |
| Total equity and liabilities | 10/49 | €52,726 | €64,029 | +€11,303 | +21.4% |
| Equity | 10/15 | €26,698 | €42,328 | +€15,630 | +58.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €21,698 | €37,328 | +€15,630 | +72.0% |
| Distributable reserves | 133 | €21,698 | €37,328 | +€15,630 | +72.0% |
| Amounts payable | 17/49 | €26,028 | €21,701 | -€4,327 | -16.6% |
| Amounts payable within one year | 42/48 | €26,008 | €21,277 | -€4,731 | -18.2% |
| Current portion of amounts payable after more than one year | 42 | €1,697 | €2,737 | +€1,040 | +61.3% |
| Financial debts | 43 | €2,177 | €0 | -€2,177 | -100.0% |
| Credit institutions | 430/8 | €2,177 | €0 | -€2,177 | -100.0% |
| Trade debts | 44 | €4,117 | €4,072 | -€45 | -1.1% |
| Suppliers | 440/4 | €4,117 | €4,072 | -€45 | -1.1% |
| Taxes, remuneration and social security | 45 | €18,018 | €14,468 | -€3,550 | -19.7% |
| Taxes | 450/3 | €18,018 | €10,818 | -€7,200 | -40.0% |
| Remuneration and social security | 454/9 | - | €3,650 | +€3,650 | |
| Accrued charges and deferred income | 492/3 | €20 | €424 | +€404 | +2020.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,053 | €1,173 | +€120 | +11.4% |
| Other operating charges | 640/8 | €2,057 | €2,371 | +€314 | +15.2% |
| Gross operating margin | 9900 | €23,856 | €28,529 | +€4,673 | +19.6% |
| Operating profit (loss) | 9901 | €20,746 | €24,985 | +€4,239 | +20.4% |
| Financial income | 75/76B | €1,048 | €1,489 | +€441 | +42.1% |
| Recurring financial income | 75 | €1,048 | €1,489 | +€441 | +42.1% |
| Financial charges | 65/66B | €1,539 | €1,646 | +€107 | +7.0% |
| Recurring financial charges | 65 | €1,539 | €1,646 | +€107 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €20,255 | €24,828 | +€4,573 | +22.6% |
| Income taxes | 67/77 | €7,564 | €9,198 | +€1,634 | +21.6% |
| Profit (loss) for the period | 9904 | €12,691 | €15,630 | +€2,939 | +23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,691 | €15,630 | +€2,939 | +23.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.