Manoit: 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.
Manoit
Largest movements
- Tangible fixed assets -€77,897
down €77,897 (-7.2%), from €1.1m to €1.0m
of which Land and buildings: -€55,603
- Cash +€38,937
up €38,937 (+127.6%), from €30,516 to €69,454
mainly Depreciation (+€88,340) and Net result for the year (+€18,141)
- Debts after one year -€69,941
down €69,941 (-6.9%), from €1.0m to €945,401
- Profit (loss) carried forward +€18,141
up €18,141 (+266.8%), from €6,800 to €24,941
- Gross operating margin +€49,913
up €49,913 (+20.4%), from €245,095 to €295,008
- Staff costs +€36,162
up €36,162 (+27.0%), from €134,127 to €170,288
- Taxes +€3,042
up €3,042 (+2589.3%), from €117 to €3,159
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 | €1,171,076 | €1,124,832 | -€46,244 | -3.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,085,126 | €1,007,230 | -€77,897 | -7.2% |
| Tangible fixed assets | 22/27 | €1,085,126 | €1,007,230 | -€77,897 | -7.2% |
| Land and buildings | 22 | €994,713 | €939,110 | -€55,603 | -5.6% |
| Plant, machinery and equipment | 23 | €89,454 | €65,652 | -€23,802 | -26.6% |
| Furniture and vehicles | 24 | €959 | €2,468 | +€1,509 | +157.3% |
| Current assets | 29/58 | €85,950 | €117,602 | +€31,653 | +36.8% |
| Stocks and contracts in progress | 3 | €37,488 | €30,673 | -€6,815 | -18.2% |
| Stocks | 30/36 | €37,488 | €30,673 | -€6,815 | -18.2% |
| Amounts receivable within one year | 40/41 | €17,945 | €17,476 | -€469 | -2.6% |
| Trade receivables | 40 | €17,945 | €17,476 | -€469 | -2.6% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €30,516 | €69,454 | +€38,937 | +127.6% |
| Total equity and liabilities | 10/49 | €1,171,076 | €1,124,832 | -€46,244 | -3.9% |
| Equity | 10/15 | €14,300 | €32,441 | +€18,141 | +126.9% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,800 | €24,941 | +€18,141 | +266.8% |
| Amounts payable | 17/49 | €1,156,776 | €1,092,391 | -€64,385 | -5.6% |
| Amounts payable after more than one year | 17 | €1,015,341 | €945,401 | -€69,941 | -6.9% |
| Financial debts | 170/4 | €1,015,341 | €945,401 | -€69,941 | -6.9% |
| Amounts payable within one year | 42/48 | €141,435 | €141,752 | +€317 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €75,990 | €69,941 | -€6,049 | -8.0% |
| Trade debts | 44 | €17,714 | €18,831 | +€1,118 | +6.3% |
| Suppliers | 440/4 | €17,714 | €18,831 | +€1,118 | +6.3% |
| Taxes, remuneration and social security | 45 | €26,918 | €30,252 | +€3,334 | +12.4% |
| Taxes | 450/3 | €3,759 | €4,395 | +€636 | +16.9% |
| Remuneration and social security | 454/9 | €23,159 | €25,857 | +€2,698 | +11.7% |
| Other amounts payable | 47/48 | €20,814 | €22,728 | +€1,914 | +9.2% |
| Accrued charges and deferred income | 492/3 | - | €5,239 | +€5,239 | |
| Remuneration, social security and pensions | 62 | €134,127 | €170,288 | +€36,162 | +27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,306 | €88,340 | -€965 | -1.1% |
| Other operating charges | 640/8 | €3,301 | €3,555 | +€254 | +7.7% |
| Gross operating margin | 9900 | €245,095 | €295,008 | +€49,913 | +20.4% |
| Operating profit (loss) | 9901 | €18,362 | €32,825 | +€14,463 | +78.8% |
| Financial income | 75/76B | €2,785 | €2,688 | -€97 | -3.5% |
| Recurring financial income | 75 | €2,785 | €2,688 | -€97 | -3.5% |
| Financial charges | 65/66B | €15,369 | €14,213 | -€1,156 | -7.5% |
| Recurring financial charges | 65 | €15,369 | €14,213 | -€1,156 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €5,778 | €21,300 | +€15,522 | +268.6% |
| Income taxes | 67/77 | €117 | €3,159 | +€3,042 | +2589.3% |
| Profit (loss) for the period | 9904 | €5,661 | €18,141 | +€12,480 | +220.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,661 | €18,141 | +€12,480 | +220.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.