MANOS PTLS: 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.
MANOS PTLS
Largest movements
- Cash +€14,590
up €14,590 (+227.5%), from €6,414 to €21,004
mainly Net result for the year (+€10,325) and Tax, wage and social debts (+€7,607)
- Tangible fixed assets +€6,109
up €6,109 (+113.5%), from €5,382 to €11,491
of which Plant, machinery and equipment: +€8,546
- Receivables within one year -€3,971
down €3,971 (-13.7%), from €28,948 to €24,977
of which Other amounts receivable: -€7,104
- Deferred charges and accrued income -€1,709
down €1,709 (-86.7%), from €1,971 to €262
- Stocks and contracts -€800
no longer reported in 2025 (was €800)
- Tax, wage and social debts +€7,607
up €7,607 (+1295.3%), from €587 to €8,194
- Other debts +€5,525
up €5,525 (+115.1%), from €4,800 to €10,325
- Trade debts +€1,115
up €1,115 (+27.7%), from €4,023 to €5,137
- Gross operating margin -€3,802
down €3,802 (-19.9%), from €19,115 to €15,313
- Depreciation -€2,672
down €2,672 (-66.0%), from €4,050 to €1,378
- Taxes +€2,216
up €2,216 (+377.3%), from €587 to €2,803
- Financial charges -€279
down €279 (-40.6%), from €687 to €408
- Other operating charges +€249
up €249 (+123.1%), from €202 to €450
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 | €43,515 | €57,733 | +€14,218 | +32.7% |
| Fixed assets | 21/28 | €5,382 | €11,491 | +€6,109 | +113.5% |
| Tangible fixed assets | 22/27 | €5,382 | €11,491 | +€6,109 | +113.5% |
| Plant, machinery and equipment | 23 | - | €8,546 | +€8,546 | |
| Furniture and vehicles | 24 | €5,382 | €2,945 | -€2,438 | -45.3% |
| Current assets | 29/58 | €38,133 | €46,242 | +€8,109 | +21.3% |
| Stocks and contracts in progress | 3 | €800 | - | -€800 | |
| Stocks | 30/36 | €800 | - | -€800 | |
| Amounts receivable within one year | 40/41 | €28,948 | €24,977 | -€3,971 | -13.7% |
| Trade receivables | 40 | €1,230 | €4,363 | +€3,133 | +254.8% |
| Other amounts receivable | 41 | €27,718 | €20,614 | -€7,104 | -25.6% |
| Cash at bank and in hand | 54/58 | €6,414 | €21,004 | +€14,590 | +227.5% |
| Deferred charges and accrued income | 490/1 | €1,971 | €262 | -€1,709 | -86.7% |
| Total equity and liabilities | 10/49 | €43,515 | €57,733 | +€14,218 | +32.7% |
| Equity | 10/15 | €34,077 | €34,077 | = | 0.0% |
| Contributions | 10/11 | €34,000 | €34,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77 | €77 | = | 0.0% |
| Amounts payable | 17/49 | €9,438 | €23,656 | +€14,218 | +150.6% |
| Amounts payable within one year | 42/48 | €9,410 | €23,656 | +€14,246 | +151.4% |
| Trade debts | 44 | €4,023 | €5,137 | +€1,115 | +27.7% |
| Suppliers | 440/4 | €4,023 | €5,137 | +€1,115 | +27.7% |
| Taxes, remuneration and social security | 45 | €587 | €8,194 | +€7,607 | +1295.3% |
| Taxes | 450/3 | €587 | €8,194 | +€7,607 | +1295.3% |
| Other amounts payable | 47/48 | €4,800 | €10,325 | +€5,525 | +115.1% |
| Accrued charges and deferred income | 492/3 | €28 | - | -€28 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,050 | €1,378 | -€2,672 | -66.0% |
| Other operating charges | 640/8 | €202 | €450 | +€249 | +123.1% |
| Gross operating margin | 9900 | €19,115 | €15,313 | -€3,802 | -19.9% |
| Operating profit (loss) | 9901 | €14,864 | €13,485 | -€1,379 | -9.3% |
| Financial income | 75/76B | €10 | €51 | +€41 | +401.7% |
| Recurring financial income | 75 | €10 | €51 | +€41 | +401.7% |
| Financial charges | 65/66B | €687 | €408 | -€279 | -40.6% |
| Recurring financial charges | 65 | €687 | €408 | -€279 | -40.6% |
| Profit (loss) for the period before taxes | 9903 | €14,187 | €13,128 | -€1,059 | -7.5% |
| Income taxes | 67/77 | €587 | €2,803 | +€2,216 | +377.3% |
| Profit (loss) for the period | 9904 | €13,600 | €10,325 | -€3,275 | -24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,600 | €10,325 | -€3,275 | -24.1% |
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 3 October 2026 via checked.be.