MANON SOINS: 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.
MANON SOINS
Largest movements
- Cash -€5,444
down €5,444 (-7.4%), from €73,781 to €68,337
mainly Contributions, distributions and other (-€58,824) and Tax, wage and social debts (-€23,849)
- Tangible fixed assets -€3,437
down €3,437 (-14.7%), from €23,332 to €19,895
of which Furniture and vehicles: -€5,380
- Deferred charges and accrued income -€2,494
down €2,494 (-78.5%), from €3,179 to €684
- Receivables within one year +€1,497
new in 2025: €1,497
- Profit (loss) carried forward +€24,239
up €24,239 (+278%), from €8,706 to €32,946
- Tax, wage and social debts -€23,849
down €23,849 (-73.0%), from €32,672 to €8,824
- Other debts -€10,269
down €10,269 (-18.5%), from €55,413 to €45,144
- Gross operating margin +€5,972
up €5,972 (+5.2%), from €114,507 to €120,479
- Depreciation +€1,398
up €1,398 (+35.8%), from €3,908 to €5,306
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 | €100,292 | €90,414 | -€9,879 | -9.8% |
| Fixed assets | 21/28 | €23,332 | €19,895 | -€3,437 | -14.7% |
| Tangible fixed assets | 22/27 | €23,332 | €19,895 | -€3,437 | -14.7% |
| Plant, machinery and equipment | 23 | €1,351 | €3,594 | +€2,243 | +166% |
| Furniture and vehicles | 24 | €19,365 | €13,985 | -€5,380 | -27.8% |
| Other tangible fixed assets | 26 | €2,616 | €2,316 | -€300 | -11.5% |
| Current assets | 29/58 | €76,960 | €70,519 | -€6,441 | -8.4% |
| Amounts receivable within one year | 40/41 | - | €1,497 | +€1,497 | |
| Other amounts receivable | 41 | - | €1,497 | +€1,497 | |
| Cash at bank and in hand | 54/58 | €73,781 | €68,337 | -€5,444 | -7.4% |
| Deferred charges and accrued income | 490/1 | €3,179 | €684 | -€2,494 | -78.5% |
| Total equity and liabilities | 10/49 | €100,292 | €90,414 | -€9,879 | -9.8% |
| Equity | 10/15 | €12,206 | €36,446 | +€24,239 | +199% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,706 | €32,946 | +€24,239 | +278% |
| Amounts payable | 17/49 | €88,086 | €53,968 | -€34,118 | -38.7% |
| Amounts payable within one year | 42/48 | €88,086 | €53,968 | -€34,118 | -38.7% |
| Taxes, remuneration and social security | 45 | €32,672 | €8,824 | -€23,849 | -73.0% |
| Taxes | 450/3 | €32,672 | €8,824 | -€23,849 | -73.0% |
| Other amounts payable | 47/48 | €55,413 | €45,144 | -€10,269 | -18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,908 | €5,306 | +€1,398 | +35.8% |
| Other operating charges | 640/8 | €3,283 | €3,560 | +€276 | +8.4% |
| Gross operating margin | 9900 | €114,507 | €120,479 | +€5,972 | +5.2% |
| Operating profit (loss) | 9901 | €107,316 | €111,614 | +€4,298 | +4.0% |
| Financial charges | 65/66B | €49 | €48 | -€1 | -3.0% |
| Recurring financial charges | 65 | €49 | €48 | -€1 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €107,266 | €111,566 | +€4,299 | +4.0% |
| Income taxes | 67/77 | €28,040 | €28,503 | +€463 | +1.7% |
| Profit (loss) for the period | 9904 | €79,226 | €83,063 | +€3,836 | +4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €79,226 | €83,063 | +€3,836 | +4.8% |
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 24 October 2026 via checked.be.