MANNYTECH: 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.
MANNYTECH
Largest movements
- Receivables within one year +€420,650
up €420,650 (+106.3%), from €395,722 to €816,372
of which Other amounts receivable: +€537,455
- Tangible fixed assets -€308,521
down €308,521 (-99.3%), from €310,741 to €2,221
- Cash -€29,012
down €29,012 (-64.1%), from €45,263 to €16,251
mainly Receivables within one year (-€420,650) and Trade debts (-€93,770)
- Profit (loss) carried forward +€115,483
up €115,483 (+21.4%), from €540,064 to €655,548
- Trade debts -€93,770
no longer reported in 2025 (was €93,770)
- Other debts +€60,000
new in 2025: €60,000
- Depreciation -€70,230
down €70,230 (-97.9%), from €71,733 to €1,503
- Gross operating margin +€63,547
up €63,547 (+71.6%), from €88,782 to €152,329
- Taxes +€36,413
up €36,413 (+640.9%), from €5,681 to €42,095
- Financial income +€7,914
up €7,914 (+1322.6%), from €598 to €8,513
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 | €752,635 | €841,143 | +€88,508 | +11.8% |
| Fixed assets | 21/28 | €311,241 | €2,721 | -€308,521 | -99.1% |
| Tangible fixed assets | 22/27 | €310,741 | €2,221 | -€308,521 | -99.3% |
| Furniture and vehicles | 24 | €310,741 | €2,221 | -€308,521 | -99.3% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €441,393 | €838,422 | +€397,029 | +89.9% |
| Amounts receivable within one year | 40/41 | €395,722 | €816,372 | +€420,650 | +106.3% |
| Trade receivables | 40 | €120,434 | €3,630 | -€116,804 | -97.0% |
| Other amounts receivable | 41 | €275,288 | €812,742 | +€537,455 | +195.2% |
| Cash at bank and in hand | 54/58 | €45,263 | €16,251 | -€29,012 | -64.1% |
| Deferred charges and accrued income | 490/1 | €408 | €5,799 | +€5,391 | +1320.2% |
| Total equity and liabilities | 10/49 | €752,635 | €841,143 | +€88,508 | +11.8% |
| Equity | 10/15 | €658,864 | €774,348 | +€115,483 | +17.5% |
| Contributions | 10/11 | €108,000 | €108,000 | = | 0.0% |
| Reserves | 13 | €10,800 | €10,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,800 | €10,800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,800 | €10,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €540,064 | €655,548 | +€115,483 | +21.4% |
| Amounts payable | 17/49 | €93,770 | €66,795 | -€26,975 | -28.8% |
| Amounts payable within one year | 42/48 | €93,770 | €66,795 | -€26,975 | -28.8% |
| Trade debts | 44 | €93,770 | - | -€93,770 | |
| Suppliers | 440/4 | €93,770 | - | -€93,770 | |
| Taxes, remuneration and social security | 45 | - | €6,795 | +€6,795 | |
| Taxes | 450/3 | - | €6,795 | +€6,795 | |
| Other amounts payable | 47/48 | - | €60,000 | +€60,000 | |
| Non-recurring operating income | 76A | - | €119,483 | +€119,483 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,733 | €1,503 | -€70,230 | -97.9% |
| Other operating charges | 640/8 | €631 | €1,472 | +€841 | +133.4% |
| Gross operating margin | 9900 | €88,782 | €152,329 | +€63,547 | +71.6% |
| Operating profit (loss) | 9901 | €16,418 | €149,354 | +€132,935 | +809.7% |
| Financial income | 75/76B | €598 | €8,513 | +€7,914 | +1322.6% |
| Recurring financial income | 75 | €598 | €8,513 | +€7,914 | +1322.6% |
| Financial charges | 65/66B | €321 | €288 | -€33 | -10.4% |
| Recurring financial charges | 65 | €321 | €288 | -€33 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €16,695 | €157,578 | +€140,883 | +843.8% |
| Income taxes | 67/77 | €5,681 | €42,095 | +€36,413 | +640.9% |
| Profit (loss) for the period | 9904 | €11,014 | €115,483 | +€104,469 | +948.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,014 | €115,483 | +€104,469 | +948.5% |
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 7 October 2026 via checked.be.