Manilah Dining: 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.
Manilah Dining
Largest movements
- Cash +€41,665
up €41,665 (+27.6%), from €150,835 to €192,499
mainly Net result for the year (+€60,081) and Trade debts (+€40,147)
- Receivables within one year +€24,126
up €24,126 (+192.2%), from €12,555 to €36,680
of which Other amounts receivable: +€12,842
- Tangible fixed assets -€16,397
down €16,397 (-9.5%), from €173,170 to €156,772
- Stocks and contracts +€8,133
up €8,133 (+39.3%), from €20,683 to €28,817
- Reserves +€60,081
up €60,081 (+28.3%), from €212,248 to €272,329
- Trade debts +€40,147
up €40,147 (+229.5%), from €17,492 to €57,639
- Tax, wage and social debts -€26,172
down €26,172 (-46.9%), from €55,758 to €29,586
of which Taxes: -€24,186
- Debts after one year -€7,475
down €7,475 (-25.4%), from €29,409 to €21,934
- Staff costs +€23,591
up €23,591 (+13.6%), from €173,275 to €196,866
- Gross operating margin +€14,405
up €14,405 (+4.8%), from €300,859 to €315,265
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 | €362,115 | €422,980 | +€60,864 | +16.8% |
| Fixed assets | 21/28 | €173,170 | €156,772 | -€16,397 | -9.5% |
| Tangible fixed assets | 22/27 | €173,170 | €156,772 | -€16,397 | -9.5% |
| Plant, machinery and equipment | 23 | €15,059 | €8,520 | -€6,539 | -43.4% |
| Furniture and vehicles | 24 | €18,624 | €16,290 | -€2,335 | -12.5% |
| Other tangible fixed assets | 26 | €139,486 | €131,962 | -€7,524 | -5.4% |
| Current assets | 29/58 | €188,946 | €266,207 | +€77,262 | +40.9% |
| Stocks and contracts in progress | 3 | €20,683 | €28,817 | +€8,133 | +39.3% |
| Stocks | 30/36 | €20,683 | €28,817 | +€8,133 | +39.3% |
| Amounts receivable within one year | 40/41 | €12,555 | €36,680 | +€24,126 | +192.2% |
| Trade receivables | 40 | €1,811 | €13,095 | +€11,283 | +622.9% |
| Other amounts receivable | 41 | €10,743 | €23,586 | +€12,842 | +119.5% |
| Cash at bank and in hand | 54/58 | €150,835 | €192,499 | +€41,665 | +27.6% |
| Deferred charges and accrued income | 490/1 | €4,873 | €8,211 | +€3,338 | +68.5% |
| Total equity and liabilities | 10/49 | €362,115 | €422,980 | +€60,864 | +16.8% |
| Equity | 10/15 | €215,248 | €275,329 | +€60,081 | +27.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €212,248 | €272,329 | +€60,081 | +28.3% |
| Distributable reserves | 133 | €212,248 | €272,329 | +€60,081 | +28.3% |
| Amounts payable | 17/49 | €146,867 | €147,651 | +€783 | +0.5% |
| Amounts payable after more than one year | 17 | €29,409 | €21,934 | -€7,475 | -25.4% |
| Financial debts | 170/4 | €29,409 | €21,934 | -€7,475 | -25.4% |
| Amounts payable within one year | 42/48 | €107,964 | €119,479 | +€11,516 | +10.7% |
| Current portion of amounts payable after more than one year | 42 | €7,222 | €7,475 | +€253 | +3.5% |
| Trade debts | 44 | €17,492 | €57,639 | +€40,147 | +229.5% |
| Suppliers | 440/4 | €17,492 | €57,639 | +€40,147 | +229.5% |
| Taxes, remuneration and social security | 45 | €55,758 | €29,586 | -€26,172 | -46.9% |
| Taxes | 450/3 | €47,910 | €23,724 | -€24,186 | -50.5% |
| Remuneration and social security | 454/9 | €7,847 | €5,862 | -€1,985 | -25.3% |
| Other amounts payable | 47/48 | €27,492 | €24,779 | -€2,713 | -9.9% |
| Accrued charges and deferred income | 492/3 | €9,495 | €6,238 | -€3,257 | -34.3% |
| Remuneration, social security and pensions | 62 | €173,275 | €196,866 | +€23,591 | +13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,275 | €25,027 | +€1,752 | +7.5% |
| Other operating charges | 640/8 | €2,822 | €3,237 | +€415 | +14.7% |
| Gross operating margin | 9900 | €300,859 | €315,265 | +€14,405 | +4.8% |
| Operating profit (loss) | 9901 | €101,487 | €90,135 | -€11,353 | -11.2% |
| Financial income | 75/76B | €642 | €557 | -€86 | -13.4% |
| Recurring financial income | 75 | €642 | €557 | -€86 | -13.4% |
| Financial charges | 65/66B | €14,281 | €13,043 | -€1,238 | -8.7% |
| Recurring financial charges | 65 | €14,281 | €13,043 | -€1,238 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €87,849 | €77,648 | -€10,200 | -11.6% |
| Income taxes | 67/77 | €17,879 | €17,567 | -€312 | -1.7% |
| Profit (loss) for the period | 9904 | €69,970 | €60,081 | -€9,889 | -14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €69,970 | €60,081 | -€9,889 | -14.1% |
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 8 October 2026 via checked.be.