MANIMA: 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.
MANIMA
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
No income-statement line moved by more than 1% of the activity.
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,849,588 | €6,821,072 | -€28,516 | -0.4% |
| Fixed assets | 21/28 | €5,988,797 | €5,988,797 | = | 0.0% |
| Financial fixed assets | 28 | €5,988,797 | €5,988,797 | = | 0.0% |
| Affiliated companies | 280/1 | €5,988,797 | €5,988,797 | = | 0.0% |
| Participating interests | 280 | €5,988,797 | €5,988,797 | = | 0.0% |
| Current assets | 29/58 | €860,791 | €832,275 | -€28,516 | -3.3% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €798,675 | €822,636 | +€23,960 | +3.0% |
| Other amounts receivable | 41 | €798,675 | €822,636 | +€23,960 | +3.0% |
| Cash at bank and in hand | 54/58 | €62,116 | €9,640 | -€52,476 | -84.5% |
| Total equity and liabilities | 10/49 | €6,849,588 | €6,821,072 | -€28,516 | -0.4% |
| Equity | 10/15 | €5,614,334 | €5,596,798 | -€17,536 | -0.3% |
| Contributions | 10/11 | €5,791,500 | €5,791,500 | = | 0.0% |
| Capital | 10 | €5,791,500 | €5,791,500 | = | 0.0% |
| Issued capital | 100 | €5,791,500 | €5,791,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€177,166 | -€194,702 | -€17,536 | -9.9% |
| Amounts payable | 17/49 | €1,235,254 | €1,224,275 | -€10,979 | -0.9% |
| Amounts payable within one year | 42/48 | €1,235,254 | €1,224,275 | -€10,979 | -0.9% |
| Trade debts | 44 | €365 | €383 | +€18 | +5.0% |
| Suppliers | 440/4 | €365 | €383 | +€18 | +5.0% |
| Other amounts payable | 47/48 | €1,234,889 | €1,223,892 | -€10,998 | -0.9% |
| Operating charges | 60/66A | €6,960 | €7,129 | +€169 | +2.4% |
| Services and other goods | 61 | €5,654 | €5,987 | +€332 | +5.9% |
| Other operating charges | 640/8 | €1,305 | €1,143 | -€163 | -12.5% |
| Operating profit (loss) | 9901 | -€6,960 | -€7,129 | -€169 | -2.4% |
| Financial income | 75/76B | €23,331 | €23,960 | +€630 | +2.7% |
| Recurring financial income | 75 | €23,331 | €23,960 | +€630 | +2.7% |
| Income from current assets | 751 | €23,331 | €23,960 | +€630 | +2.7% |
| Other financial income | 752/9 | €0 | - | = | |
| Financial charges | 65/66B | €32,213 | €34,367 | +€2,154 | +6.7% |
| Recurring financial charges | 65 | €32,213 | €34,367 | +€2,154 | +6.7% |
| Debt charges | 650 | €32,140 | €34,292 | +€2,153 | +6.7% |
| Other financial charges | 652/9 | €74 | €75 | +€2 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | -€15,843 | -€17,536 | -€1,694 | -10.7% |
| Profit (loss) for the period | 9904 | -€15,843 | -€17,536 | -€1,694 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,843 | -€17,536 | -€1,694 | -10.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.