MANISOINS: 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.
MANISOINS
Largest movements
- Tangible fixed assets +€8,872
up €8,872 (+145%), from €6,130 to €15,001
of which Furniture and vehicles: +€9,034
- Cash +€1,640
up €1,640 (+7.1%), from €23,224 to €24,864
mainly Debts after one year (+€7,028) and Current portion of long-term debt (+€2,389)
- Deferred charges and accrued income -€1,293
down €1,293 (-67.1%), from €1,928 to €635
- Receivables within one year +€1,214
up €1,214 (+379%), from €320 to €1,534
of which Other amounts receivable: +€1,264
- Debts after one year +€7,028
new in 2025: €7,028
- Current portion of long-term debt +€2,389
up €2,389, from €0 to €2,389
- Profit (loss) carried forward +€1,547
up €1,547 (+7.3%), from €21,311 to €22,858
- Tax, wage and social debts -€1,149
down €1,149 (-63.4%), from €1,813 to €664
- Other debts +€714
up €714 (+251%), from €285 to €998
- Gross operating margin -€8,881
down €8,881 (-54.5%), from €16,307 to €7,426
- Depreciation -€5,092
down €5,092 (-72.9%), from €6,989 to €1,897
- Taxes -€1,033
down €1,033 (-40.9%), from €2,528 to €1,495
- Other operating charges +€248
up €248 (+24.5%), from €1,013 to €1,261
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 | €31,652 | €42,084 | +€10,432 | +33.0% |
| Fixed assets | 21/28 | €6,180 | €15,051 | +€8,872 | +144% |
| Tangible fixed assets | 22/27 | €6,130 | €15,001 | +€8,872 | +145% |
| Plant, machinery and equipment | 23 | €1,572 | €1,445 | -€127 | -8.1% |
| Furniture and vehicles | 24 | €4,523 | €13,557 | +€9,034 | +200% |
| Other tangible fixed assets | 26 | €35 | €0 | -€35 | -100% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €25,472 | €27,033 | +€1,561 | +6.1% |
| Amounts receivable within one year | 40/41 | €320 | €1,534 | +€1,214 | +379% |
| Trade receivables | 40 | €50 | €0 | -€50 | -100% |
| Other amounts receivable | 41 | €270 | €1,534 | +€1,264 | +469% |
| Cash at bank and in hand | 54/58 | €23,224 | €24,864 | +€1,640 | +7.1% |
| Deferred charges and accrued income | 490/1 | €1,928 | €635 | -€1,293 | -67.1% |
| Total equity and liabilities | 10/49 | €31,652 | €42,084 | +€10,432 | +33.0% |
| Equity | 10/15 | €29,371 | €30,918 | +€1,547 | +5.3% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,311 | €22,858 | +€1,547 | +7.3% |
| Amounts payable | 17/49 | €2,280 | €11,166 | +€8,886 | +390% |
| Amounts payable after more than one year | 17 | - | €7,028 | +€7,028 | |
| Financial debts | 170/4 | - | €7,028 | +€7,028 | |
| Amounts payable within one year | 42/48 | €2,216 | €4,138 | +€1,922 | +86.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | €2,389 | +€2,389 | |
| Trade debts | 44 | €119 | €87 | -€32 | -26.7% |
| Suppliers | 440/4 | €119 | €87 | -€32 | -26.7% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €1,813 | €664 | -€1,149 | -63.4% |
| Taxes | 450/3 | €1,813 | €664 | -€1,149 | -63.4% |
| Other amounts payable | 47/48 | €285 | €998 | +€714 | +251% |
| Accrued charges and deferred income | 492/3 | €64 | €0 | -€64 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,989 | €1,897 | -€5,092 | -72.9% |
| Other operating charges | 640/8 | €1,013 | €1,261 | +€248 | +24.5% |
| Non-recurring operating charges | 66A | - | €186 | +€186 | |
| Gross operating margin | 9900 | €16,307 | €7,426 | -€8,881 | -54.5% |
| Operating profit (loss) | 9901 | €8,306 | €4,083 | -€4,223 | -50.8% |
| Financial income | 75/76B | €97 | €148 | +€51 | +52.7% |
| Recurring financial income | 75 | €97 | €148 | +€51 | +52.7% |
| Financial charges | 65/66B | €238 | €357 | +€118 | +49.5% |
| Recurring financial charges | 65 | €238 | €357 | +€118 | +49.5% |
| Profit (loss) for the period before taxes | 9903 | €8,164 | €3,875 | -€4,290 | -52.5% |
| Income taxes | 67/77 | €2,528 | €1,495 | -€1,033 | -40.9% |
| Profit (loss) for the period | 9904 | €5,636 | €2,380 | -€3,256 | -57.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,636 | €2,380 | -€3,256 | -57.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.