MANITY: 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.
MANITY
Largest movements
- Tangible fixed assets -€1,910
down €1,910 (-70.3%), from €2,718 to €808
of which Plant, machinery and equipment: -€1,377
- Receivables within one year +€917
up €917 (+57.7%), from €1,588 to €2,505
- Profit (loss) carried forward -€14,512
down €14,512 (-293.4%), from -€4,947 to -€19,459
- Other debts +€13,422
up €13,422 (+386.8%), from €3,470 to €16,892
- Gross operating margin +€2,559
up €2,559 (+17.8%), from -€14,384 to -€11,825
- Depreciation -€922
down €922 (-32.5%), from €2,832 to €1,910
- Financial charges -€500
down €500 (-36.2%), from €1,380 to €880
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 | €21,928 | €20,959 | -€968 | -4.4% |
| Fixed assets | 21/28 | €2,718 | €808 | -€1,910 | -70.3% |
| Tangible fixed assets | 22/27 | €2,718 | €808 | -€1,910 | -70.3% |
| Plant, machinery and equipment | 23 | €1,484 | €107 | -€1,377 | -92.8% |
| Furniture and vehicles | 24 | €179 | - | -€179 | |
| Other tangible fixed assets | 26 | €1,055 | €700 | -€355 | -33.6% |
| Current assets | 29/58 | €19,209 | €20,152 | +€942 | +4.9% |
| Amounts receivable within one year | 40/41 | €1,588 | €2,505 | +€917 | +57.7% |
| Other amounts receivable | 41 | €1,588 | €2,505 | +€917 | +57.7% |
| Cash at bank and in hand | 54/58 | €17,622 | €17,647 | +€25 | +0.1% |
| Total equity and liabilities | 10/49 | €21,928 | €20,959 | -€968 | -4.4% |
| Equity | 10/15 | €18,053 | €3,541 | -€14,512 | -80.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €18,000 | €18,000 | = | 0.0% |
| Distributable reserves | 133 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,947 | -€19,459 | -€14,512 | -293.4% |
| Amounts payable | 17/49 | €3,874 | €17,418 | +€13,544 | +349.6% |
| Amounts payable within one year | 42/48 | €3,874 | €17,418 | +€13,544 | +349.6% |
| Trade debts | 44 | €44 | €165 | +€122 | +280.4% |
| Suppliers | 440/4 | €44 | €165 | +€122 | +280.4% |
| Taxes, remuneration and social security | 45 | €361 | €361 | = | 0.0% |
| Taxes | 450/3 | €361 | €361 | = | 0.0% |
| Other amounts payable | 47/48 | €3,470 | €16,892 | +€13,422 | +386.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,832 | €1,910 | -€922 | -32.5% |
| Other operating charges | 640/8 | €65 | - | -€65 | |
| Gross operating margin | 9900 | -€14,384 | -€11,825 | +€2,559 | +17.8% |
| Operating profit (loss) | 9901 | -€17,281 | -€13,736 | +€3,546 | +20.5% |
| Financial income | 75/76B | €42 | €148 | +€106 | +251.2% |
| Recurring financial income | 75 | €42 | €148 | +€106 | +251.2% |
| Financial charges | 65/66B | €1,380 | €880 | -€500 | -36.2% |
| Recurring financial charges | 65 | €1,380 | €880 | -€500 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | -€18,619 | -€14,468 | +€4,151 | +22.3% |
| Income taxes | 67/77 | €35 | €44 | +€9 | +25.3% |
| Profit (loss) for the period | 9904 | -€18,655 | -€14,512 | +€4,142 | +22.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,655 | -€14,512 | +€4,142 | +22.2% |
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 4 October 2026 via checked.be.