MANIRY: what changed
Two financial 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.
MANIRY
Largest movements
- Cash +€43,467
up €43,467 (+1,812%), from €2,399 to €45,866
mainly Net result for the year (+€67,527) and Other debts (+€50,479)
- Receivables within one year +€32,730
up €32,730 (+1,175%), from €2,787 to €35,517
of which Other amounts receivable: +€18,247
- Other debts +€50,479
up €50,479 (+9,679%), from €522 to €51,000
- Tax, wage and social debts +€20,229
up €20,229 (+254%), from €7,970 to €28,199
- Profit (loss) carried forward +€7,527
up €7,527, from -€3,792 to €3,735
- Trade debts -€1,748
down €1,748 (-97.9%), from €1,786 to €38
- Gross operating margin +€119,228
up €119,228, from -€38,106 to €81,122
- Taxes +€11,128
up €11,128 (+8,848%), from €126 to €11,254
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.
Derived cash bridge
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 | €9,485 | €85,971 | +€76,486 | +806% |
| Fixed assets | 21/28 | €3,364 | €3,801 | +€437 | +13.0% |
| Tangible fixed assets | 22/27 | €3,109 | €3,546 | +€437 | +14.1% |
| Land and buildings | 22 | €3,109 | €2,267 | -€842 | -27.1% |
| Furniture and vehicles | 24 | - | €1,279 | +€1,279 | |
| Financial fixed assets | 28 | €255 | €255 | = | 0.0% |
| Current assets | 29/58 | €6,121 | €82,170 | +€76,049 | +1,242% |
| Amounts receivable within one year | 40/41 | €2,787 | €35,517 | +€32,730 | +1,175% |
| Trade receivables | 40 | - | €14,483 | +€14,483 | |
| Other amounts receivable | 41 | €2,787 | €21,034 | +€18,247 | +655% |
| Cash at bank and in hand | 54/58 | €2,399 | €45,866 | +€43,467 | +1,812% |
| Deferred charges and accrued income | 490/1 | €935 | €788 | -€148 | -15.8% |
| Total equity and liabilities | 10/49 | €9,485 | €85,971 | +€76,486 | +806% |
| Equity | 10/15 | -€792 | €6,735 | +€7,527 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,792 | €3,735 | +€7,527 | |
| Amounts payable | 17/49 | €10,277 | €79,237 | +€68,959 | +671% |
| Amounts payable within one year | 42/48 | €10,277 | €79,237 | +€68,959 | +671% |
| Trade debts | 44 | €1,786 | €38 | -€1,748 | -97.9% |
| Suppliers | 440/4 | €1,786 | €38 | -€1,748 | -97.9% |
| Taxes, remuneration and social security | 45 | €7,970 | €28,199 | +€20,229 | +254% |
| Taxes | 450/3 | €7,970 | €28,199 | +€20,229 | +254% |
| Other amounts payable | 47/48 | €522 | €51,000 | +€50,479 | +9,679% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €842 | €968 | +€126 | +15.0% |
| Other operating charges | 640/8 | €967 | €1,520 | +€554 | +57.2% |
| Gross operating margin | 9900 | -€38,106 | €81,122 | +€119,228 | |
| Operating profit (loss) | 9901 | -€39,915 | €78,633 | +€118,548 | |
| Financial income | 75/76B | €0 | €622 | +€622 | +3,107,800% |
| Recurring financial income | 75 | €0 | €622 | +€622 | +3,107,800% |
| Financial charges | 65/66B | €515 | €474 | -€40 | -7.9% |
| Recurring financial charges | 65 | €515 | €474 | -€40 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | -€40,430 | €78,780 | +€119,210 | |
| Income taxes | 67/77 | €126 | €11,254 | +€11,128 | +8,848% |
| Profit (loss) for the period | 9904 | -€40,556 | €67,527 | +€108,083 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,556 | €67,527 | +€108,083 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.