MANNASOFT: 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.
MANNASOFT
Largest movements
- Current investments +€46,872
up €46,872 (+21.8%), from €214,798 to €261,670
- Receivables within one year -€16,253
down €16,253 (-50.9%), from €31,919 to €15,665
of which Trade receivables: -€24,925
- Tangible fixed assets +€4,191
up €4,191 (+709.6%), from €591 to €4,781
- Reserves +€19,966
up €19,966 (+10.2%), from €195,585 to €215,551
- Other debts +€18,284
up €18,284 (+53.5%), from €34,193 to €52,477
- Gross operating margin -€36,383
down €36,383 (-35.3%), from €103,004 to €66,621
- Taxes -€10,387
down €10,387 (-57.2%), from €18,173 to €7,785
- Staff costs +€3,150
up €3,150 (+8.8%), from €35,959 to €39,109
- Financial income +€2,983
up €2,983 (+87.1%), from €3,426 to €6,409
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 | €251,396 | €288,666 | +€37,270 | +14.8% |
| Fixed assets | 21/28 | €640 | €4,831 | +€4,191 | +654.7% |
| Tangible fixed assets | 22/27 | €591 | €4,781 | +€4,191 | +709.6% |
| Furniture and vehicles | 24 | €591 | €4,781 | +€4,191 | +709.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €250,756 | €283,835 | +€33,079 | +13.2% |
| Amounts receivable within one year | 40/41 | €31,919 | €15,665 | -€16,253 | -50.9% |
| Trade receivables | 40 | €30,114 | €5,189 | -€24,925 | -82.8% |
| Other amounts receivable | 41 | €1,804 | €10,476 | +€8,672 | +480.6% |
| Current investments | 50/53 | €214,798 | €261,670 | +€46,872 | +21.8% |
| Cash at bank and in hand | 54/58 | €2,256 | €3,653 | +€1,397 | +61.9% |
| Deferred charges and accrued income | 490/1 | €1,784 | €2,848 | +€1,064 | +59.7% |
| Total equity and liabilities | 10/49 | €251,396 | €288,666 | +€37,270 | +14.8% |
| Equity | 10/15 | €201,785 | €221,751 | +€19,966 | +9.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €195,585 | €215,551 | +€19,966 | +10.2% |
| Distributable reserves | 133 | €195,585 | €215,551 | +€19,966 | +10.2% |
| Amounts payable | 17/49 | €49,611 | €66,915 | +€17,304 | +34.9% |
| Amounts payable within one year | 42/48 | €48,427 | €66,915 | +€18,489 | +38.2% |
| Trade debts | 44 | €900 | €2,733 | +€1,833 | +203.7% |
| Suppliers | 440/4 | €900 | €2,733 | +€1,833 | +203.7% |
| Taxes, remuneration and social security | 45 | €13,334 | €11,706 | -€1,629 | -12.2% |
| Taxes | 450/3 | €5,748 | €4,883 | -€866 | -15.1% |
| Remuneration and social security | 454/9 | €7,586 | €6,823 | -€763 | -10.1% |
| Other amounts payable | 47/48 | €34,193 | €52,477 | +€18,284 | +53.5% |
| Accrued charges and deferred income | 492/3 | €1,185 | - | -€1,185 | |
| Remuneration, social security and pensions | 62 | €35,959 | €39,109 | +€3,150 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,376 | €1,673 | +€297 | +21.6% |
| Other operating charges | 640/8 | €249 | €668 | +€418 | +167.9% |
| Gross operating margin | 9900 | €103,004 | €66,621 | -€36,383 | -35.3% |
| Operating profit (loss) | 9901 | €65,420 | €25,171 | -€40,249 | -61.5% |
| Financial income | 75/76B | €3,426 | €6,409 | +€2,983 | +87.1% |
| Recurring financial income | 75 | €3,426 | €6,409 | +€2,983 | +87.1% |
| Financial charges | 65/66B | €2,602 | €2,995 | +€393 | +15.1% |
| Recurring financial charges | 65 | €2,602 | €2,995 | +€393 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €66,244 | €28,584 | -€37,660 | -56.9% |
| Income taxes | 67/77 | €18,173 | €7,785 | -€10,387 | -57.2% |
| Profit (loss) for the period | 9904 | €48,071 | €20,799 | -€27,272 | -56.7% |
| Profit (loss) for the period to be appropriated | 9905 | €48,071 | €20,799 | -€27,272 | -56.7% |
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 3 October 2026 via checked.be.