MANIMMO: 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.
MANIMMO
Largest movements
- Tangible fixed assets -€42,149
down €42,149 (-3.4%), from €1.2m to €1.2m
- Other debts -€37,350
down €37,350 (-50.6%), from €73,818 to €36,468
- Gross operating margin +€27,319
up €27,319 (+59.5%), from €45,886 to €73,205
- Depreciation +€2,946
up €2,946 (+5.4%), from €54,467 to €57,413
- Other operating charges -€2,770
down €2,770 (-18.6%), from €14,866 to €12,096
- Financial income -€1,690
down €1,690 (-34.3%), from €4,922 to €3,232
of which Financial income: -€1,743
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 | €1,752,545 | €1,712,170 | -€40,375 | -2.3% |
| Fixed assets | 21/28 | €1,233,981 | €1,191,832 | -€42,149 | -3.4% |
| Tangible fixed assets | 22/27 | €1,233,981 | €1,191,832 | -€42,149 | -3.4% |
| Land and buildings | 22 | €1,233,981 | €1,191,832 | -€42,149 | -3.4% |
| Current assets | 29/58 | €518,564 | €520,338 | +€1,775 | +0.3% |
| Amounts receivable within one year | 40/41 | €2,742 | €2,430 | -€312 | -11.4% |
| Other amounts receivable | 41 | €2,742 | €2,430 | -€312 | -11.4% |
| Cash at bank and in hand | 54/58 | €512,247 | €515,206 | +€2,959 | +0.6% |
| Deferred charges and accrued income | 490/1 | €3,575 | €2,703 | -€872 | -24.4% |
| Total equity and liabilities | 10/49 | €1,752,545 | €1,712,170 | -€40,375 | -2.3% |
| Equity | 10/15 | €1,621,096 | €1,627,732 | +€6,636 | +0.4% |
| Contributions | 10/11 | €960,000 | €960,000 | = | 0.0% |
| Capital | 10 | €960,000 | €960,000 | = | 0.0% |
| Issued capital | 100 | €960,000 | €960,000 | = | 0.0% |
| Reserves | 13 | €106,000 | €106,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €96,000 | €96,000 | = | 0.0% |
| Legal reserve | 130 | €96,000 | €96,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €555,096 | €561,732 | +€6,636 | +1.2% |
| Amounts payable | 17/49 | €131,448 | €84,437 | -€47,011 | -35.8% |
| Amounts payable after more than one year | 17 | €45,528 | €36,404 | -€9,124 | -20.0% |
| Financial debts | 170/4 | €45,528 | €36,404 | -€9,124 | -20.0% |
| Amounts payable within one year | 42/48 | €85,020 | €45,043 | -€39,977 | -47.0% |
| Current portion of amounts payable after more than one year | 42 | €8,310 | €8,427 | +€116 | +1.4% |
| Trade debts | 44 | €2,892 | €149 | -€2,743 | -94.8% |
| Suppliers | 440/4 | €2,892 | €149 | -€2,743 | -94.8% |
| Other amounts payable | 47/48 | €73,818 | €36,468 | -€37,350 | -50.6% |
| Accrued charges and deferred income | 492/3 | €900 | €2,990 | +€2,090 | +232.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,467 | €57,413 | +€2,946 | +5.4% |
| Other operating charges | 640/8 | €14,866 | €12,096 | -€2,770 | -18.6% |
| Gross operating margin | 9900 | €45,886 | €73,205 | +€27,319 | +59.5% |
| Operating profit (loss) | 9901 | -€23,448 | €3,695 | +€27,143 | |
| Financial income | 75/76B | €4,922 | €3,232 | -€1,690 | -34.3% |
| Recurring financial income | 75 | €4,922 | €3,179 | -€1,743 | -35.4% |
| Non-recurring financial income | 76B | - | €53 | +€53 | |
| Financial charges | 65/66B | €379 | €291 | -€88 | -23.2% |
| Recurring financial charges | 65 | €379 | €291 | -€88 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | -€18,905 | €6,636 | +€25,541 | |
| Profit (loss) for the period | 9904 | -€18,905 | €6,636 | +€25,541 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,905 | €6,636 | +€25,541 |
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 6 October 2026 via checked.be.