MANOSK: 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.
MANOSK
Largest movements
- Cash +€33,734
up €33,734 (+97.5%), from €34,583 to €68,317
mainly Net result for the year (+€37,567) and Tax, wage and social debts (+€2,267)
- Tangible fixed assets +€4,897
up €4,897 (+87.4%), from €5,601 to €10,498
of which Other tangible fixed assets: +€3,364
- Reserves +€37,567
up €37,567 (+121.8%), from €30,846 to €68,413
- Other debts -€3,170
down €3,170 (-48.4%), from €6,557 to €3,387
- Tax, wage and social debts +€2,267
up €2,267 (+44.9%), from €5,045 to €7,312
- Trade debts +€1,800
up €1,800 (+154.4%), from €1,166 to €2,966
- Gross operating margin +€9,166
up €9,166 (+19.4%), from €47,266 to €56,431
- Taxes +€2,772
up €2,772 (+21.6%), from €12,825 to €15,596
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 | €46,614 | €85,077 | +€38,463 | +82.5% |
| Fixed assets | 21/28 | €5,601 | €10,498 | +€4,897 | +87.4% |
| Tangible fixed assets | 22/27 | €5,601 | €10,498 | +€4,897 | +87.4% |
| Land and buildings | 22 | - | €2,299 | +€2,299 | |
| Furniture and vehicles | 24 | €5,601 | €4,835 | -€766 | -13.7% |
| Other tangible fixed assets | 26 | - | €3,364 | +€3,364 | |
| Current assets | 29/58 | €41,013 | €74,579 | +€33,566 | +81.8% |
| Amounts receivable within one year | 40/41 | €6,327 | €6,165 | -€163 | -2.6% |
| Trade receivables | 40 | €6,087 | €5,909 | -€178 | -2.9% |
| Other amounts receivable | 41 | €240 | €256 | +€16 | +6.6% |
| Cash at bank and in hand | 54/58 | €34,583 | €68,317 | +€33,734 | +97.5% |
| Deferred charges and accrued income | 490/1 | €103 | €98 | -€6 | -5.4% |
| Total equity and liabilities | 10/49 | €46,614 | €85,077 | +€38,463 | +82.5% |
| Equity | 10/15 | €33,846 | €71,413 | +€37,567 | +111.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,846 | €68,413 | +€37,567 | +121.8% |
| Distributable reserves | 133 | €30,846 | €68,413 | +€37,567 | +121.8% |
| Amounts payable | 17/49 | €12,768 | €13,664 | +€896 | +7.0% |
| Amounts payable within one year | 42/48 | €12,768 | €13,664 | +€896 | +7.0% |
| Trade debts | 44 | €1,166 | €2,966 | +€1,800 | +154.4% |
| Suppliers | 440/4 | €1,166 | €2,966 | +€1,800 | +154.4% |
| Taxes, remuneration and social security | 45 | €5,045 | €7,312 | +€2,267 | +44.9% |
| Taxes | 450/3 | €5,045 | €7,312 | +€2,267 | +44.9% |
| Other amounts payable | 47/48 | €6,557 | €3,387 | -€3,170 | -48.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,553 | €2,233 | -€320 | -12.5% |
| Other operating charges | 640/8 | €1,031 | €936 | -€95 | -9.2% |
| Gross operating margin | 9900 | €47,266 | €56,431 | +€9,166 | +19.4% |
| Operating profit (loss) | 9901 | €43,682 | €53,262 | +€9,580 | +21.9% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €11 | €102 | +€91 | +807.0% |
| Recurring financial charges | 65 | €11 | €102 | +€91 | +807.0% |
| Profit (loss) for the period before taxes | 9903 | €43,671 | €53,163 | +€9,493 | +21.7% |
| Income taxes | 67/77 | €12,825 | €15,596 | +€2,772 | +21.6% |
| Profit (loss) for the period | 9904 | €30,846 | €37,567 | +€6,721 | +21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,846 | €37,567 | +€6,721 | +21.8% |
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 30 September 2026 via checked.be.