Manomat: 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.
Manomat
Largest movements
- Receivables within one year -€55,578
down €55,578 (-25.9%), from €214,359 to €158,781
of which Other amounts receivable: -€52,064
- Reserves -€47,394
down €47,394 (-2.3%), from €2.1m to €2.0m
- Gross operating margin -€90,080
down €90,080, from €56,570 to -€33,511
- Financial charges +€19,215
up €19,215 (+620.4%), from €3,097 to €22,312
- Taxes -€10,212
down €10,212 (-99.1%), from €10,308 to €95
- Financial income +€9,667
up €9,667 (+16110950.0%), from €0 to €9,667
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 | €2,196,823 | €2,120,123 | -€76,700 | -3.5% |
| Fixed assets | 21/28 | €1,950,000 | €1,950,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,950,000 | €1,950,000 | = | 0.0% |
| Current assets | 29/58 | €246,823 | €170,123 | -€76,700 | -31.1% |
| Amounts receivable within one year | 40/41 | €214,359 | €158,781 | -€55,578 | -25.9% |
| Trade receivables | 40 | €9,600 | €6,086 | -€3,514 | -36.6% |
| Other amounts receivable | 41 | €204,759 | €152,695 | -€52,064 | -25.4% |
| Cash at bank and in hand | 54/58 | €32,464 | €11,342 | -€21,122 | -65.1% |
| Total equity and liabilities | 10/49 | €2,196,823 | €2,120,123 | -€76,700 | -3.5% |
| Equity | 10/15 | €2,153,844 | €2,106,449 | -€47,394 | -2.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €2,053,844 | €2,006,449 | -€47,394 | -2.3% |
| Distributable reserves | 133 | €2,053,844 | €2,006,449 | -€47,394 | -2.3% |
| Amounts payable | 17/49 | €42,979 | €13,673 | -€29,306 | -68.2% |
| Amounts payable within one year | 42/48 | €42,979 | €13,673 | -€29,306 | -68.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €507 | €1,261 | +€754 | +148.7% |
| Suppliers | 440/4 | €507 | €1,261 | +€754 | +148.7% |
| Taxes, remuneration and social security | 45 | €22,696 | €1,495 | -€21,200 | -93.4% |
| Taxes | 450/3 | €13,837 | €1,495 | -€12,342 | -89.2% |
| Remuneration and social security | 454/9 | €8,859 | €0 | -€8,859 | -100.0% |
| Other amounts payable | 47/48 | €19,776 | €10,917 | -€8,859 | -44.8% |
| Other operating charges | 640/8 | €1,108 | €1,143 | +€35 | +3.1% |
| Gross operating margin | 9900 | €56,570 | -€33,511 | -€90,080 | |
| Operating profit (loss) | 9901 | €55,462 | -€34,653 | -€90,115 | |
| Financial income | 75/76B | €0 | €9,667 | +€9,667 | +16110950.0% |
| Recurring financial income | 75 | €0 | €9,667 | +€9,667 | +16110950.0% |
| Financial charges | 65/66B | €3,097 | €22,312 | +€19,215 | +620.4% |
| Recurring financial charges | 65 | €3,097 | €22,312 | +€19,215 | +620.4% |
| Profit (loss) for the period before taxes | 9903 | €52,365 | -€47,299 | -€99,663 | |
| Income taxes | 67/77 | €10,308 | €95 | -€10,212 | -99.1% |
| Profit (loss) for the period | 9904 | €42,057 | -€47,394 | -€89,451 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,057 | -€47,394 | -€89,451 |
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 5 October 2026 via checked.be.