MANROM: 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.
MANROM
Largest movements
- Cash +€17,233
up €17,233 (+176.6%), from €9,758 to €26,991
mainly Net result for the year (+€211,391) and Tax, wage and social debts (+€21,061)
- Tax, wage and social debts +€21,061
new in 2025: €21,061
- Financial income +€213,258
up €213,258, from €0 to €213,258
- Gross operating margin -€520
down €520 (-74.8%), from -€695 to -€1,215
- Other operating charges +€17
up €17 (+2.9%), from €590 to €607
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 | €414,758 | €431,991 | +€17,233 | +4.2% |
| Fixed assets | 21/28 | €405,000 | €405,000 | = | 0.0% |
| Financial fixed assets | 28 | €405,000 | €405,000 | = | 0.0% |
| Current assets | 29/58 | €9,758 | €26,991 | +€17,233 | +176.6% |
| Cash at bank and in hand | 54/58 | €9,758 | €26,991 | +€17,233 | +176.6% |
| Total equity and liabilities | 10/49 | €414,758 | €431,991 | +€17,233 | +4.2% |
| Equity | 10/15 | €414,758 | €410,741 | -€4,017 | -1.0% |
| Contributions | 10/11 | €405,100 | €405,100 | = | 0.0% |
| Reserves | 13 | €9,658 | €5,641 | -€4,017 | -41.6% |
| Distributable reserves | 133 | €9,658 | €5,641 | -€4,017 | -41.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | - | €21,250 | +€21,250 | |
| Amounts payable within one year | 42/48 | - | €21,250 | +€21,250 | |
| Trade debts | 44 | - | €189 | +€189 | |
| Suppliers | 440/4 | - | €189 | +€189 | |
| Taxes, remuneration and social security | 45 | - | €21,061 | +€21,061 | |
| Taxes | 450/3 | - | €21,061 | +€21,061 | |
| Other operating charges | 640/8 | €590 | €607 | +€17 | +2.9% |
| Gross operating margin | 9900 | -€695 | -€1,215 | -€520 | -74.8% |
| Operating profit (loss) | 9901 | -€1,285 | -€1,822 | -€537 | -41.8% |
| Financial income | 75/76B | €0 | €213,258 | +€213,258 | |
| Recurring financial income | 75 | €0 | €213,258 | +€213,258 | |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,329 | €211,391 | +€212,720 | |
| Profit (loss) for the period | 9904 | -€1,329 | €211,391 | +€212,720 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,329 | €211,391 | +€212,720 |
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 1 October 2026 via checked.be.