Manis Consulting: 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.
Manis Consulting
Largest movements
- Cash -€2,013
down €2,013 (-3.3%), from €61,829 to €59,815
mainly Net result for the year (-€5,078)
- Deferred charges and accrued income -€1,443
down €1,443 (-100%), from €1,443 to €0
- Profit (loss) carried forward -€5,078
down €5,078 (-11.4%), from €44,726 to €39,648
- Trade debts +€1,463
up €1,463, from €0 to €1,463
- Provisions +€150,000
up €150,000, from -€150,000 to €0
- Gross operating margin -€1,416
down €1,416 (-45.2%), from -€3,136 to -€4,552
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 | €63,430 | €59,815 | -€3,615 | -5.7% |
| Current assets | 29/58 | €63,430 | €59,815 | -€3,615 | -5.7% |
| Amounts receivable within one year | 40/41 | €159 | €0 | -€159 | -100% |
| Trade receivables | 40 | €159 | €0 | -€159 | -100% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €61,829 | €59,815 | -€2,013 | -3.3% |
| Deferred charges and accrued income | 490/1 | €1,443 | €0 | -€1,443 | -100% |
| Total equity and liabilities | 10/49 | €63,430 | €59,815 | -€3,615 | -5.7% |
| Equity | 10/15 | €63,326 | €58,248 | -€5,078 | -8.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,726 | €39,648 | -€5,078 | -11.4% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Environmental obligations | 163 | €0 | - | = | |
| Amounts payable | 17/49 | €104 | €1,567 | +€1,463 | +1,402% |
| Amounts payable within one year | 42/48 | €104 | €1,567 | +€1,463 | +1,402% |
| Trade debts | 44 | €0 | €1,463 | +€1,463 | |
| Suppliers | 440/4 | €0 | €1,463 | +€1,463 | |
| Other amounts payable | 47/48 | €104 | €104 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€150,000 | €0 | +€150,000 | |
| Other operating charges | 640/8 | €448 | €453 | +€5 | +1.1% |
| Non-recurring operating charges | 66A | €150,000 | €0 | -€150,000 | -100% |
| Gross operating margin | 9900 | -€3,136 | -€4,552 | -€1,416 | -45.2% |
| Operating profit (loss) | 9901 | -€3,584 | -€5,005 | -€1,421 | -39.6% |
| Financial charges | 65/66B | €93 | €73 | -€20 | -21.5% |
| Recurring financial charges | 65 | €93 | €73 | -€20 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,677 | -€5,078 | -€1,401 | -38.1% |
| Profit (loss) for the period | 9904 | -€3,677 | -€5,078 | -€1,401 | -38.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,677 | -€5,078 | -€1,401 | -38.1% |
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 17 October 2026 via checked.be.