MANIX: 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.
MANIX
Largest movements
- Current investments -€69,980
no longer reported in 2025 (was €69,980)
- Cash +€8,040
up €8,040 (+78.8%), from €10,199 to €18,239
mainly Current investments (+€69,980) and Net result for the year (+€11,164)
- Tangible fixed assets +€6,968
up €6,968 (+1207.6%), from €577 to €7,545
- Receivables within one year -€1,118
down €1,118 (-24.2%), from €4,628 to €3,510
of which Other amounts receivable: -€1,698
- Other debts -€63,396
no longer reported in 2025 (was €63,396)
- Reserves +€10,000
new in 2025: €10,000
- Provisions -€3,475
down €3,475 (-62.8%), from €5,536 to €2,061
- Profit (loss) carried forward +€1,164
new in 2025: €1,164
- Taxes +€3,301
new in 2025: €3,301
- Financial income -€1,511
down €1,511 (-21.0%), from €7,190 to €5,679
of which Financial income: -€5,547
- Financial charges +€1,382
up €1,382 (+56.9%), from €2,430 to €3,812
- Gross operating margin +€1,301
up €1,301 (+9.9%), from €13,077 to €14,378
- Provisions -€939
down €939 (-62.6%), from €1,500 to €561
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 | €87,496 | €32,007 | -€55,489 | -63.4% |
| Fixed assets | 21/28 | €577 | €7,545 | +€6,968 | +1207.6% |
| Tangible fixed assets | 22/27 | €577 | €7,545 | +€6,968 | +1207.6% |
| Furniture and vehicles | 24 | €577 | €7,545 | +€6,968 | +1207.6% |
| Current assets | 29/58 | €86,919 | €24,462 | -€62,457 | -71.9% |
| Amounts receivable within one year | 40/41 | €4,628 | €3,510 | -€1,118 | -24.2% |
| Trade receivables | 40 | €2,382 | €2,962 | +€580 | +24.3% |
| Other amounts receivable | 41 | €2,246 | €548 | -€1,698 | -75.6% |
| Current investments | 50/53 | €69,980 | - | -€69,980 | |
| Cash at bank and in hand | 54/58 | €10,199 | €18,239 | +€8,040 | +78.8% |
| Deferred charges and accrued income | 490/1 | €2,112 | €2,713 | +€601 | +28.5% |
| Total equity and liabilities | 10/49 | €87,496 | €32,007 | -€55,489 | -63.4% |
| Equity | 10/15 | €11,215 | €22,379 | +€11,164 | +99.5% |
| Contributions | 10/11 | €11,215 | €11,215 | = | 0.0% |
| Reserves | 13 | - | €10,000 | +€10,000 | |
| Distributable reserves | 133 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | - | €1,164 | +€1,164 | |
| Provisions and deferred taxes | 16 | €5,536 | €2,061 | -€3,475 | -62.8% |
| Provisions for liabilities and charges | 160/5 | €5,536 | €2,061 | -€3,475 | -62.8% |
| Other liabilities and charges | 164/5 | €5,536 | €2,061 | -€3,475 | -62.8% |
| Amounts payable | 17/49 | €70,745 | €7,567 | -€63,178 | -89.3% |
| Amounts payable within one year | 42/48 | €70,455 | €7,267 | -€63,188 | -89.7% |
| Trade debts | 44 | €6,776 | €7,267 | +€491 | +7.2% |
| Suppliers | 440/4 | €6,776 | €7,267 | +€491 | +7.2% |
| Taxes, remuneration and social security | 45 | €283 | - | -€283 | |
| Taxes | 450/3 | €283 | - | -€283 | |
| Other amounts payable | 47/48 | €63,396 | - | -€63,396 | |
| Accrued charges and deferred income | 492/3 | €290 | €300 | +€10 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €750 | €713 | -€37 | -4.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €1,500 | €561 | -€939 | -62.6% |
| Other operating charges | 640/8 | €1,003 | €506 | -€497 | -49.6% |
| Gross operating margin | 9900 | €13,077 | €14,378 | +€1,301 | +9.9% |
| Operating profit (loss) | 9901 | €9,824 | €12,598 | +€2,774 | +28.2% |
| Financial income | 75/76B | €7,190 | €5,679 | -€1,511 | -21.0% |
| Recurring financial income | 75 | €7,190 | €1,643 | -€5,547 | -77.1% |
| Non-recurring financial income | 76B | - | €4,036 | +€4,036 | |
| Financial charges | 65/66B | €2,430 | €3,812 | +€1,382 | +56.9% |
| Recurring financial charges | 65 | €2,430 | €3,812 | +€1,382 | +56.9% |
| Profit (loss) for the period before taxes | 9903 | €14,584 | €14,465 | -€119 | -0.8% |
| Income taxes | 67/77 | - | €3,301 | +€3,301 | |
| Profit (loss) for the period | 9904 | €14,584 | €11,164 | -€3,420 | -23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,584 | €11,164 | -€3,420 | -23.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.