MANPE SRL: 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.
MANPE SRL
Largest movements
- Cash -€26,485
down €26,485 (-46.5%), from €56,980 to €30,495
mainly Contributions, distributions and other (-€78,268) and Other debts (-€39,556)
- Receivables within one year -€7,186
no longer reported in 2025 (was €7,186)
- Other debts -€39,556
down €39,556 (-80.9%), from €48,904 to €9,347
- Tax, wage and social debts +€5,886
up €5,886 (+49.7%), from €11,838 to €17,724
- Gross operating margin +€20,233
up €20,233 (+25.1%), from €80,479 to €100,712
- Taxes +€3,939
up €3,939 (+23.8%), from €16,522 to €20,461
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 | €64,165 | €30,495 | -€33,671 | -52.5% |
| Current assets | 29/58 | €64,165 | €30,495 | -€33,671 | -52.5% |
| Amounts receivable within one year | 40/41 | €7,186 | - | -€7,186 | |
| Other amounts receivable | 41 | €7,186 | - | -€7,186 | |
| Cash at bank and in hand | 54/58 | €56,980 | €30,495 | -€26,485 | -46.5% |
| Total equity and liabilities | 10/49 | €64,165 | €30,495 | -€33,671 | -52.5% |
| Equity | 10/15 | €3,000 | €3,000 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable | 17/49 | €61,165 | €27,495 | -€33,671 | -55.0% |
| Amounts payable within one year | 42/48 | €61,165 | €27,495 | -€33,671 | -55.0% |
| Trade debts | 44 | €424 | €424 | = | 0.0% |
| Suppliers | 440/4 | €424 | €424 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €11,838 | €17,724 | +€5,886 | +49.7% |
| Taxes | 450/3 | €11,838 | €17,724 | +€5,886 | +49.7% |
| Other amounts payable | 47/48 | €48,904 | €9,347 | -€39,556 | -80.9% |
| Other operating charges | 640/8 | €866 | €1,833 | +€967 | +112% |
| Gross operating margin | 9900 | €80,479 | €100,712 | +€20,233 | +25.1% |
| Operating profit (loss) | 9901 | €79,613 | €98,879 | +€19,266 | +24.2% |
| Financial charges | 65/66B | €985 | €150 | -€835 | -84.8% |
| Recurring financial charges | 65 | €985 | €150 | -€835 | -84.8% |
| Profit (loss) for the period before taxes | 9903 | €78,628 | €98,729 | +€20,102 | +25.6% |
| Income taxes | 67/77 | €16,522 | €20,461 | +€3,939 | +23.8% |
| Profit (loss) for the period | 9904 | €62,105 | €78,268 | +€16,163 | +26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €62,105 | €78,268 | +€16,163 | +26.0% |
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 30 October 2026 via checked.be.