MANISS: 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.
MANISS
Largest movements
- Tangible fixed assets +€45,484
up €45,484 (+2827.3%), from €1,609 to €47,093
of which Furniture and vehicles: +€46,265
- Receivables within one year -€21,105
down €21,105 (-32.1%), from €65,832 to €44,728
of which Trade receivables: -€14,636
- Debts after one year +€42,268
new in 2025: €42,268
- Profit (loss) carried forward -€19,491
down €19,491 (-57.3%), from €34,039 to €14,548
- Current portion of long-term debt +€11,328
new in 2025: €11,328
- Tax, wage and social debts -€8,590
down €8,590 (-44.4%), from €19,364 to €10,774
of which Taxes: -€4,571
- Trade debts -€4,601
down €4,601 (-32.1%), from €14,339 to €9,738
- Gross operating margin -€9,487
down €9,487 (-9.4%), from €100,755 to €91,268
- Staff costs +€8,016
up €8,016 (+17.7%), from €45,218 to €53,234
- Depreciation +€7,913
up €7,913 (+563.9%), from €1,403 to €9,316
- Other operating charges -€5,456
down €5,456 (-13.1%), from €41,648 to €36,192
- Taxes -€3,264
down €3,264 (-97.0%), from €3,364 to €100
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 | €89,342 | €111,656 | +€22,314 | +25.0% |
| Fixed assets | 21/28 | €3,109 | €48,593 | +€45,484 | +1463.1% |
| Tangible fixed assets | 22/27 | €1,609 | €47,093 | +€45,484 | +2827.3% |
| Plant, machinery and equipment | 23 | €1,609 | €828 | -€780 | -48.5% |
| Furniture and vehicles | 24 | - | €46,265 | +€46,265 | |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €86,233 | €63,063 | -€23,170 | -26.9% |
| Amounts receivable within one year | 40/41 | €65,832 | €44,728 | -€21,105 | -32.1% |
| Trade receivables | 40 | €45,716 | €31,080 | -€14,636 | -32.0% |
| Other amounts receivable | 41 | €20,116 | €13,648 | -€6,468 | -32.2% |
| Cash at bank and in hand | 54/58 | €16,656 | €15,545 | -€1,111 | -6.7% |
| Deferred charges and accrued income | 490/1 | €3,745 | €2,790 | -€954 | -25.5% |
| Total equity and liabilities | 10/49 | €89,342 | €111,656 | +€22,314 | +25.0% |
| Equity | 10/15 | €47,039 | €27,548 | -€19,491 | -41.4% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,039 | €14,548 | -€19,491 | -57.3% |
| Amounts payable | 17/49 | €42,303 | €84,109 | +€41,805 | +98.8% |
| Amounts payable after more than one year | 17 | - | €42,268 | +€42,268 | |
| Financial debts | 170/4 | - | €42,268 | +€42,268 | |
| Amounts payable within one year | 42/48 | €42,303 | €41,840 | -€463 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | - | €11,328 | +€11,328 | |
| Trade debts | 44 | €14,339 | €9,738 | -€4,601 | -32.1% |
| Suppliers | 440/4 | €14,339 | €9,738 | -€4,601 | -32.1% |
| Taxes, remuneration and social security | 45 | €19,364 | €10,774 | -€8,590 | -44.4% |
| Taxes | 450/3 | €8,603 | €4,032 | -€4,571 | -53.1% |
| Remuneration and social security | 454/9 | €10,761 | €6,742 | -€4,019 | -37.3% |
| Other amounts payable | 47/48 | €8,600 | €10,000 | +€1,400 | +16.3% |
| Remuneration, social security and pensions | 62 | €45,218 | €53,234 | +€8,016 | +17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,403 | €9,316 | +€7,913 | +563.9% |
| Other operating charges | 640/8 | €41,648 | €36,192 | -€5,456 | -13.1% |
| Gross operating margin | 9900 | €100,755 | €91,268 | -€9,487 | -9.4% |
| Operating profit (loss) | 9901 | €12,485 | -€7,474 | -€19,959 | |
| Financial income | 75/76B | €260 | €392 | +€133 | +51.0% |
| Recurring financial income | 75 | €260 | €392 | +€133 | +51.0% |
| Financial charges | 65/66B | €562 | €2,309 | +€1,747 | +310.7% |
| Recurring financial charges | 65 | €562 | €2,309 | +€1,747 | +310.7% |
| Profit (loss) for the period before taxes | 9903 | €12,183 | -€9,391 | -€21,574 | |
| Income taxes | 67/77 | €3,364 | €100 | -€3,264 | -97.0% |
| Profit (loss) for the period | 9904 | €8,819 | -€9,491 | -€18,310 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,819 | -€9,491 | -€18,310 |
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.