MANIMO: 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.
MANIMO
Largest movements
- Tangible fixed assets -€3,708
down €3,708 (-7.1%), from €52,542 to €48,834
- Other debts -€8,230
down €8,230 (-34.4%), from €23,950 to €15,720
- Profit (loss) carried forward +€3,483
up €3,483 (+7.8%), from €44,697 to €48,180
- Gross operating margin +€4,783
up €4,783 (+77.4%), from €6,180 to €10,963
- Depreciation -€4,201
down €4,201 (-53.1%), from €7,909 to €3,708
- Other operating charges +€846
up €846 (+30.5%), from €2,772 to €3,618
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 | €89,098 | €85,025 | -€4,073 | -4.6% |
| Fixed assets | 21/28 | €52,542 | €48,834 | -€3,708 | -7.1% |
| Tangible fixed assets | 22/27 | €52,542 | €48,834 | -€3,708 | -7.1% |
| Land and buildings | 22 | €52,542 | €48,834 | -€3,708 | -7.1% |
| Current assets | 29/58 | €36,556 | €36,191 | -€365 | -1.0% |
| Amounts receivable after more than one year | 29 | €28,000 | €28,000 | = | 0.0% |
| Trade receivables | 290 | €28,000 | €28,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,327 | €7,327 | = | 0.0% |
| Other amounts receivable | 41 | €7,327 | €7,327 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,229 | €864 | -€365 | -29.7% |
| Total equity and liabilities | 10/49 | €89,098 | €85,025 | -€4,073 | -4.6% |
| Equity | 10/15 | €65,148 | €68,631 | +€3,483 | +5.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,697 | €48,180 | +€3,483 | +7.8% |
| Amounts payable | 17/49 | €23,950 | €16,394 | -€7,556 | -31.5% |
| Amounts payable within one year | 42/48 | €23,950 | €16,394 | -€7,556 | -31.5% |
| Trade debts | 44 | - | €674 | +€674 | |
| Suppliers | 440/4 | - | €674 | +€674 | |
| Other amounts payable | 47/48 | €23,950 | €15,720 | -€8,230 | -34.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,909 | €3,708 | -€4,201 | -53.1% |
| Other operating charges | 640/8 | €2,772 | €3,618 | +€846 | +30.5% |
| Gross operating margin | 9900 | €6,180 | €10,963 | +€4,783 | +77.4% |
| Operating profit (loss) | 9901 | -€4,501 | €3,637 | +€8,138 | |
| Financial charges | 65/66B | €167 | €154 | -€13 | -7.8% |
| Recurring financial charges | 65 | €167 | €154 | -€13 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,668 | €3,483 | +€8,151 | |
| Profit (loss) for the period | 9904 | -€4,668 | €3,483 | +€8,151 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,668 | €3,483 | +€8,151 |
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.