MANOPTIC: 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.
MANOPTIC
Largest movements
- Cash -€4,372
down €4,372 (-28.5%), from €15,321 to €10,949
mainly Contributions, distributions and other (-€8,571) and Receivables within one year (-€1,235)
- Receivables within one year +€1,235
up €1,235 (+39.6%), from €3,120 to €4,356
- Tangible fixed assets -€822
down €822 (-17.7%), from €4,633 to €3,812
of which Plant, machinery and equipment: -€500
- Deferred charges and accrued income +€688
up €688 (+8.6%), from €8,030 to €8,718
- Profit (loss) carried forward -€7,747
down €7,747 (-51.4%), from €15,075 to €7,327
- Trade debts +€1,840
up €1,840 (+1758.3%), from €105 to €1,944
- Tax, wage and social debts +€1,680
up €1,680 (+38.3%), from €4,383 to €6,063
of which Taxes: +€1,280
- Other debts +€958
up €958 (+19.0%), from €5,042 to €6,000
- Gross operating margin -€24,485
down €24,485 (-72.5%), from €33,750 to €9,266
- Taxes -€3,715
down €3,715 (-63.2%), from €5,880 to €2,165
- Staff costs +€2,248
up €2,248 (+1080.8%), from €208 to €2,456
- Depreciation -€2,122
down €2,122 (-64.0%), from €3,314 to €1,192
- Other operating charges +€1,050
up €1,050 (+118.9%), from €884 to €1,934
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 | €31,104 | €27,835 | -€3,270 | -10.5% |
| Fixed assets | 21/28 | €4,633 | €3,812 | -€822 | -17.7% |
| Tangible fixed assets | 22/27 | €4,633 | €3,812 | -€822 | -17.7% |
| Plant, machinery and equipment | 23 | €2,001 | €1,501 | -€500 | -25.0% |
| Furniture and vehicles | 24 | €2,632 | €2,310 | -€322 | -12.2% |
| Current assets | 29/58 | €26,471 | €24,023 | -€2,448 | -9.2% |
| Amounts receivable within one year | 40/41 | €3,120 | €4,356 | +€1,235 | +39.6% |
| Other amounts receivable | 41 | €3,120 | €4,356 | +€1,235 | +39.6% |
| Cash at bank and in hand | 54/58 | €15,321 | €10,949 | -€4,372 | -28.5% |
| Deferred charges and accrued income | 490/1 | €8,030 | €8,718 | +€688 | +8.6% |
| Total equity and liabilities | 10/49 | €31,104 | €27,835 | -€3,270 | -10.5% |
| Equity | 10/15 | €19,075 | €11,327 | -€7,747 | -40.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,075 | €7,327 | -€7,747 | -51.4% |
| Amounts payable | 17/49 | €12,030 | €16,507 | +€4,477 | +37.2% |
| Amounts payable after more than one year | 17 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 178/9 | €2,500 | €2,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €9,530 | €14,007 | +€4,477 | +47.0% |
| Trade debts | 44 | €105 | €1,944 | +€1,840 | +1758.3% |
| Suppliers | 440/4 | €105 | €1,944 | +€1,840 | +1758.3% |
| Taxes, remuneration and social security | 45 | €4,383 | €6,063 | +€1,680 | +38.3% |
| Taxes | 450/3 | €2,283 | €3,563 | +€1,280 | +56.1% |
| Remuneration and social security | 454/9 | €2,100 | €2,500 | +€400 | +19.0% |
| Other amounts payable | 47/48 | €5,042 | €6,000 | +€958 | +19.0% |
| Remuneration, social security and pensions | 62 | €208 | €2,456 | +€2,248 | +1080.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,314 | €1,192 | -€2,122 | -64.0% |
| Other operating charges | 640/8 | €884 | €1,934 | +€1,050 | +118.9% |
| Gross operating margin | 9900 | €33,750 | €9,266 | -€24,485 | -72.5% |
| Operating profit (loss) | 9901 | €29,345 | €3,684 | -€25,661 | -87.4% |
| Financial income | 75/76B | €0 | €6 | +€6 | +59600.0% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +59600.0% |
| Financial charges | 65/66B | €1,248 | €701 | -€547 | -43.8% |
| Recurring financial charges | 65 | €1,248 | €701 | -€547 | -43.8% |
| Profit (loss) for the period before taxes | 9903 | €28,097 | €2,989 | -€25,109 | -89.4% |
| Income taxes | 67/77 | €5,880 | €2,165 | -€3,715 | -63.2% |
| Profit (loss) for the period | 9904 | €22,217 | €824 | -€21,393 | -96.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,217 | €824 | -€21,393 | -96.3% |
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 11 October 2026 via checked.be.