ManoielaClean: 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.
ManoielaClean
Largest movements
- Tangible fixed assets +€11,862
up €11,862 (+959%), from €1,238 to €13,100
of which Plant, machinery and equipment: +€11,089
- Receivables within one year -€8,706
down €8,706 (-44.5%), from €19,582 to €10,877
of which Other amounts receivable: -€6,027
- Cash +€2,751
up €2,751 (+15.2%), from €18,045 to €20,796
mainly Receivables within one year (+€8,706) and Net result for the year (+€7,652)
- Trade debts -€5,747
down €5,747 (-68.4%), from €8,398 to €2,651
- Current portion of long-term debt +€5,565
new in 2025: €5,565
- Debts after one year +€4,292
new in 2025: €4,292
- Tax, wage and social debts +€1,153
up €1,153 (+20.8%), from €5,547 to €6,700
of which Remuneration and social security: +€2,467
- Profit (loss) carried forward +€652
up €652 (+4.9%), from €13,321 to €13,973
- Purchases and services +€24,633
up €24,633 (+83.5%), from €29,487 to €54,121
- Turnover +€13,023
up €13,023 (+16.7%), from €78,014 to €91,037
- Gross operating margin -€11,611
down €11,611 (-23.9%), from €48,527 to €36,916
- Taxes -€1,645
down €1,645 (-48.8%), from €3,372 to €1,727
- Staff costs +€1,527
up €1,527 (+6.1%), from €25,020 to €26,546
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 | €38,907 | €44,773 | +€5,865 | +15.1% |
| Fixed assets | 21/28 | €1,238 | €13,100 | +€11,862 | +959% |
| Tangible fixed assets | 22/27 | €1,238 | €13,100 | +€11,862 | +959% |
| Plant, machinery and equipment | 23 | - | €11,089 | +€11,089 | |
| Furniture and vehicles | 24 | €1,238 | €2,011 | +€774 | +62.5% |
| Current assets | 29/58 | €37,670 | €31,673 | -€5,997 | -15.9% |
| Amounts receivable within one year | 40/41 | €19,582 | €10,877 | -€8,706 | -44.5% |
| Trade receivables | 40 | €13,357 | €10,678 | -€2,679 | -20.1% |
| Other amounts receivable | 41 | €6,225 | €198 | -€6,027 | -96.8% |
| Cash at bank and in hand | 54/58 | €18,045 | €20,796 | +€2,751 | +15.2% |
| Deferred charges and accrued income | 490/1 | €43 | - | -€43 | |
| Total equity and liabilities | 10/49 | €38,907 | €44,773 | +€5,865 | +15.1% |
| Equity | 10/15 | €16,321 | €16,973 | +€652 | +4.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,321 | €13,973 | +€652 | +4.9% |
| Amounts payable | 17/49 | €22,586 | €27,800 | +€5,213 | +23.1% |
| Amounts payable after more than one year | 17 | - | €4,292 | +€4,292 | |
| Financial debts | 170/4 | - | €4,292 | +€4,292 | |
| Amounts payable within one year | 42/48 | €22,586 | €23,508 | +€921 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | - | €5,565 | +€5,565 | |
| Trade debts | 44 | €8,398 | €2,651 | -€5,747 | -68.4% |
| Suppliers | 440/4 | €8,398 | €2,651 | -€5,747 | -68.4% |
| Taxes, remuneration and social security | 45 | €5,547 | €6,700 | +€1,153 | +20.8% |
| Taxes | 450/3 | €4,291 | €2,976 | -€1,314 | -30.6% |
| Remuneration and social security | 454/9 | €1,256 | €3,724 | +€2,467 | +196% |
| Other amounts payable | 47/48 | €8,641 | €8,591 | -€50 | -0.6% |
| Turnover | 70 | €78,014 | €91,037 | +€13,023 | +16.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €29,487 | €54,121 | +€24,633 | +83.5% |
| Remuneration, social security and pensions | 62 | €25,020 | €26,546 | +€1,527 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €450 | €832 | +€382 | +85.0% |
| Other operating charges | 640/8 | - | €13 | +€13 | |
| Gross operating margin | 9900 | €48,527 | €36,916 | -€11,611 | -23.9% |
| Operating profit (loss) | 9901 | €23,057 | €9,525 | -€13,533 | -58.7% |
| Financial income | 75/76B | €10 | €13 | +€3 | +25.6% |
| Recurring financial income | 75 | €10 | €13 | +€3 | +25.6% |
| Financial charges | 65/66B | €110 | €158 | +€48 | +44.1% |
| Recurring financial charges | 65 | €110 | €158 | +€48 | +44.1% |
| Profit (loss) for the period before taxes | 9903 | €22,958 | €9,379 | -€13,579 | -59.1% |
| Income taxes | 67/77 | €3,372 | €1,727 | -€1,645 | -48.8% |
| Profit (loss) for the period | 9904 | €19,586 | €7,652 | -€11,934 | -60.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,586 | €7,652 | -€11,934 | -60.9% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.