MANOCHA TRADING: what changed
Two financial 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.
MANOCHA TRADING
Largest movements
- Receivables within one year -€127,081
down €127,081 (-51.1%), from €248,602 to €121,521
of which Trade receivables: -€136,699
- Stocks and contracts -€14,702
down €14,702 (-34.9%), from €42,080 to €27,378
- Tangible fixed assets +€6,349
up €6,349 (+552%), from €1,150 to €7,499
- Cash -€4,711
down €4,711 (-66.9%), from €7,043 to €2,332
mainly Trade debts (-€55,927) and Tax, wage and social debts (-€33,595)
- Trade debts -€55,927
down €55,927 (-33.8%), from €165,337 to €109,410
- Tax, wage and social debts -€33,595
down €33,595 (-65.3%), from €51,472 to €17,877
of which Taxes: -€38,435
- Profit (loss) carried forward -€23,659
down €23,659 (-98.6%), from €23,994 to €335
- Other debts -€23,284
down €23,284 (-46.6%), from €49,919 to €26,636
- Accrued charges and deferred income -€3,600
no longer reported in 2025 (was €3,600)
- Turnover +€186,072
up €186,072 (+40.0%), from €465,499 to €651,570
- Purchases and services +€105,794
up €105,794 (+20.7%), from €511,808 to €617,603
- Gross operating margin +€87,928
up €87,928, from -€40,983 to €46,945
- Staff costs +€32,463
up €32,463 (+173%), from €18,737 to €51,199
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.
Derived cash bridge
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 | €299,323 | €159,258 | -€140,065 | -46.8% |
| Fixed assets | 21/28 | €1,150 | €7,499 | +€6,349 | +552% |
| Tangible fixed assets | 22/27 | €1,150 | €7,499 | +€6,349 | +552% |
| Other tangible fixed assets | 26 | €1,150 | €7,499 | +€6,349 | +552% |
| Current assets | 29/58 | €298,173 | €151,759 | -€146,414 | -49.1% |
| Stocks and contracts in progress | 3 | €42,080 | €27,378 | -€14,702 | -34.9% |
| Stocks | 30/36 | €42,080 | €27,378 | -€14,702 | -34.9% |
| Amounts receivable within one year | 40/41 | €248,602 | €121,521 | -€127,081 | -51.1% |
| Trade receivables | 40 | €209,337 | €72,639 | -€136,699 | -65.3% |
| Other amounts receivable | 41 | €39,265 | €48,882 | +€9,617 | +24.5% |
| Cash at bank and in hand | 54/58 | €7,043 | €2,332 | -€4,711 | -66.9% |
| Deferred charges and accrued income | 490/1 | €447 | €528 | +€81 | +18.1% |
| Total equity and liabilities | 10/49 | €299,323 | €159,258 | -€140,065 | -46.8% |
| Equity | 10/15 | €28,994 | €5,335 | -€23,659 | -81.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,994 | €335 | -€23,659 | -98.6% |
| Amounts payable | 17/49 | €270,329 | €153,923 | -€116,406 | -43.1% |
| Amounts payable within one year | 42/48 | €266,729 | €153,923 | -€112,806 | -42.3% |
| Trade debts | 44 | €165,337 | €109,410 | -€55,927 | -33.8% |
| Suppliers | 440/4 | €165,337 | €109,410 | -€55,927 | -33.8% |
| Taxes, remuneration and social security | 45 | €51,472 | €17,877 | -€33,595 | -65.3% |
| Taxes | 450/3 | €40,797 | €2,362 | -€38,435 | -94.2% |
| Remuneration and social security | 454/9 | €10,675 | €15,515 | +€4,840 | +45.3% |
| Other amounts payable | 47/48 | €49,919 | €26,636 | -€23,284 | -46.6% |
| Accrued charges and deferred income | 492/3 | €3,600 | - | -€3,600 | |
| Turnover | 70 | €465,499 | €651,570 | +€186,072 | +40.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €511,808 | €617,603 | +€105,794 | +20.7% |
| Remuneration, social security and pensions | 62 | €18,737 | €51,199 | +€32,463 | +173% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €183 | €651 | +€468 | +255% |
| Other operating charges | 640/8 | €15,115 | €12,246 | -€2,869 | -19.0% |
| Non-recurring operating charges | 66A | - | €2,027 | +€2,027 | |
| Gross operating margin | 9900 | -€40,983 | €46,945 | +€87,928 | |
| Operating profit (loss) | 9901 | -€75,018 | -€19,178 | +€55,840 | +74.4% |
| Financial income | 75/76B | - | €1,445 | +€1,445 | |
| Recurring financial income | 75 | - | €1,445 | +€1,445 | |
| Non-recurring financial income | 76B | - | €1,445 | +€1,445 | |
| Financial charges | 65/66B | €2,164 | €5,926 | +€3,762 | +174% |
| Recurring financial charges | 65 | €2,164 | €5,926 | +€3,762 | +174% |
| Profit (loss) for the period before taxes | 9903 | -€77,182 | -€23,659 | +€53,523 | +69.3% |
| Income taxes | 67/77 | -€273 | - | +€273 | |
| Profit (loss) for the period | 9904 | -€76,909 | -€23,659 | +€53,250 | +69.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€76,909 | -€23,659 | +€53,250 | +69.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.