MANOU ROTTIERS SERVICES: 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.
MANOU ROTTIERS SERVICES
Largest movements
- Tangible fixed assets +€742,220
up €742,220 (+305%), from €243,607 to €985,827
of which Land and buildings: +€748,366
- Current investments -€500,000
down €500,000 (-100%), from €500,000 to €0
- Cash +€407,402
up €407,402 (+809%), from €50,365 to €457,767
mainly Debts after one year (+€773,100) and Current investments (+€500,000)
- Receivables within one year -€22,104
down €22,104 (-25.5%), from €86,739 to €64,635
of which Trade receivables: -€16,990
- Debts after one year +€773,100
up €773,100 (+515%), from €150,088 to €923,188
- Other debts -€128,581
down €128,581 (-92.4%), from €139,108 to €10,527
- Current portion of long-term debt +€28,255
up €28,255 (+46.4%), from €60,910 to €89,165
- Other operating charges +€93,567
up €93,567 (+806%), from €11,615 to €105,182
- Taxes -€48,548
down €48,548 (-96.3%), from €50,416 to €1,868
- Gross operating margin +€39,744
up €39,744 (+18.9%), from €209,851 to €249,595
- Depreciation +€18,834
up €18,834 (+15.1%), from €124,966 to €143,800
- Financial charges +€10,281
up €10,281 (+120%), from €8,542 to €18,823
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 | €909,365 | €1,540,428 | +€631,063 | +69.4% |
| Fixed assets | 21/28 | €259,163 | €1,002,228 | +€743,065 | +287% |
| Intangible fixed assets | 21 | €15,556 | €16,401 | +€845 | +5.4% |
| Tangible fixed assets | 22/27 | €243,607 | €985,827 | +€742,220 | +305% |
| Land and buildings | 22 | €148,801 | €897,166 | +€748,366 | +503% |
| Plant, machinery and equipment | 23 | €69,994 | €81,458 | +€11,464 | +16.4% |
| Furniture and vehicles | 24 | €24,111 | €6,735 | -€17,376 | -72.1% |
| Other tangible fixed assets | 26 | €701 | €468 | -€234 | -33.3% |
| Current assets | 29/58 | €650,202 | €538,200 | -€112,002 | -17.2% |
| Stocks and contracts in progress | 3 | €2,684 | €2,729 | +€45 | +1.7% |
| Stocks | 30/36 | €2,684 | €2,729 | +€45 | +1.7% |
| Amounts receivable within one year | 40/41 | €86,739 | €64,635 | -€22,104 | -25.5% |
| Trade receivables | 40 | €70,239 | €53,248 | -€16,990 | -24.2% |
| Other amounts receivable | 41 | €16,500 | €11,386 | -€5,114 | -31.0% |
| Current investments | 50/53 | €500,000 | €0 | -€500,000 | -100% |
| Cash at bank and in hand | 54/58 | €50,365 | €457,767 | +€407,402 | +809% |
| Deferred charges and accrued income | 490/1 | €10,414 | €13,069 | +€2,655 | +25.5% |
| Total equity and liabilities | 10/49 | €909,365 | €1,540,428 | +€631,063 | +69.4% |
| Equity | 10/15 | €427,413 | €412,443 | -€14,969 | -3.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €322,841 | €322,841 | = | 0.0% |
| Distributable reserves | 133 | €322,841 | €322,841 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,371 | €83,402 | -€14,969 | -15.2% |
| Amounts payable | 17/49 | €481,953 | €1,127,984 | +€646,032 | +134% |
| Amounts payable after more than one year | 17 | €150,088 | €923,188 | +€773,100 | +515% |
| Financial debts | 170/4 | €150,088 | €923,188 | +€773,100 | +515% |
| Amounts payable within one year | 42/48 | €263,864 | €138,796 | -€125,068 | -47.4% |
| Current portion of amounts payable after more than one year | 42 | €60,910 | €89,165 | +€28,255 | +46.4% |
| Financial debts | 43 | €19,705 | €5,501 | -€14,205 | -72.1% |
| Credit institutions | 430/8 | €19,705 | €5,501 | -€14,205 | -72.1% |
| Trade debts | 44 | €43,967 | €29,386 | -€14,581 | -33.2% |
| Suppliers | 440/4 | €43,967 | €29,386 | -€14,581 | -33.2% |
| Advances received on contracts in progress | 46 | €0 | €3,169 | +€3,169 | |
| Taxes, remuneration and social security | 45 | €173 | €1,048 | +€875 | +505% |
| Taxes | 450/3 | €173 | €1,048 | +€875 | +505% |
| Other amounts payable | 47/48 | €139,108 | €10,527 | -€128,581 | -92.4% |
| Accrued charges and deferred income | 492/3 | €68,000 | €66,000 | -€2,000 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124,966 | €143,800 | +€18,834 | +15.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,560 | +€4,560 | |
| Other operating charges | 640/8 | €11,615 | €105,182 | +€93,567 | +806% |
| Gross operating margin | 9900 | €209,851 | €249,595 | +€39,744 | +18.9% |
| Operating profit (loss) | 9901 | €73,271 | -€3,947 | -€77,218 | |
| Financial income | 75/76B | €2,589 | €9,670 | +€7,080 | +273% |
| Recurring financial income | 75 | €2,589 | €9,670 | +€7,080 | +273% |
| Financial charges | 65/66B | €8,542 | €18,823 | +€10,281 | +120% |
| Recurring financial charges | 65 | €8,542 | €18,823 | +€10,281 | +120% |
| Profit (loss) for the period before taxes | 9903 | €67,318 | -€13,101 | -€80,419 | |
| Income taxes | 67/77 | €50,416 | €1,868 | -€48,548 | -96.3% |
| Profit (loss) for the period | 9904 | €16,902 | -€14,969 | -€31,871 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,902 | -€14,969 | -€31,871 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.