Manta: 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.
Manta
Largest movements
- Receivables within one year +€24,933
up €24,933 (+75.3%), from €33,115 to €58,048
of which Other amounts receivable: +€18,198
- Tangible fixed assets -€715
down €715 (-29.8%), from €2,402 to €1,686
of which Other tangible fixed assets: -€415
- Profit (loss) carried forward +€41,008
up €41,008 (+91.2%), from -€44,964 to -€3,956
- Other debts +€23,222
up €23,222 (+1356.9%), from €1,711 to €24,933
- Reserves -€20,874
down €20,874 (-59.8%), from €34,931 to €14,057
of which Distributable reserves: -€20,874
- Debts after one year -€8,411
down €8,411 (-46.3%), from €18,169 to €9,759
- Trade debts -€6,631
down €6,631 (-90.9%), from €7,296 to €665
- Gross operating margin +€39,946
up €39,946 (+714.7%), from €5,589 to €45,536
- Financial income -€2,632
down €2,632 (-79.5%), from €3,310 to €678
- Depreciation -€2,420
down €2,420 (-77.2%), from €3,135 to €715
- Financial charges +€710
up €710 (+26.9%), from €2,642 to €3,352
- Other operating charges +€570
up €570 (+100.5%), from €567 to €1,138
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,707 | €60,984 | +€24,277 | +66.1% |
| Fixed assets | 21/28 | €2,402 | €1,686 | -€715 | -29.8% |
| Tangible fixed assets | 22/27 | €2,402 | €1,686 | -€715 | -29.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €300 | €0 | -€300 | -100.0% |
| Other tangible fixed assets | 26 | €2,102 | €1,686 | -€415 | -19.8% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €34,305 | €59,297 | +€24,992 | +72.9% |
| Amounts receivable within one year | 40/41 | €33,115 | €58,048 | +€24,933 | +75.3% |
| Trade receivables | 40 | €13,095 | €19,830 | +€6,735 | +51.4% |
| Other amounts receivable | 41 | €20,020 | €38,218 | +€18,198 | +90.9% |
| Cash at bank and in hand | 54/58 | €1,003 | €739 | -€264 | -26.3% |
| Deferred charges and accrued income | 490/1 | €187 | €510 | +€322 | +172.0% |
| Total equity and liabilities | 10/49 | €36,707 | €60,984 | +€24,277 | +66.1% |
| Equity | 10/15 | -€8,383 | €11,752 | +€20,134 | |
| Contributions | 10/11 | €1,650 | €1,650 | = | 0.0% |
| Reserves | 13 | €34,931 | €14,057 | -€20,874 | -59.8% |
| Tax-exempt reserves | 132 | €212 | €212 | = | 0.0% |
| Distributable reserves | 133 | €34,719 | €13,845 | -€20,874 | -60.1% |
| Profit (loss) carried forward | 14 | -€44,964 | -€3,956 | +€41,008 | +91.2% |
| Amounts payable | 17/49 | €45,090 | €49,232 | +€4,142 | +9.2% |
| Amounts payable after more than one year | 17 | €18,169 | €9,759 | -€8,411 | -46.3% |
| Financial debts | 170/4 | €18,169 | €9,759 | -€8,411 | -46.3% |
| Amounts payable within one year | 42/48 | €24,840 | €39,473 | +€14,633 | +58.9% |
| Current portion of amounts payable after more than one year | 42 | €8,978 | €9,262 | +€284 | +3.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €7,296 | €665 | -€6,631 | -90.9% |
| Suppliers | 440/4 | €7,296 | €665 | -€6,631 | -90.9% |
| Taxes, remuneration and social security | 45 | €6,854 | €4,613 | -€2,241 | -32.7% |
| Taxes | 450/3 | €6,854 | €4,213 | -€2,641 | -38.5% |
| Remuneration and social security | 454/9 | - | €400 | +€400 | |
| Other amounts payable | 47/48 | €1,711 | €24,933 | +€23,222 | +1356.9% |
| Accrued charges and deferred income | 492/3 | €2,080 | €0 | -€2,080 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,135 | €715 | -€2,420 | -77.2% |
| Other operating charges | 640/8 | €567 | €1,138 | +€570 | +100.5% |
| Gross operating margin | 9900 | €5,589 | €45,536 | +€39,946 | +714.7% |
| Operating profit (loss) | 9901 | €1,887 | €43,683 | +€41,796 | +2215.3% |
| Financial income | 75/76B | €3,310 | €678 | -€2,632 | -79.5% |
| Recurring financial income | 75 | €3,310 | €678 | -€2,632 | -79.5% |
| Financial charges | 65/66B | €2,642 | €3,352 | +€710 | +26.9% |
| Recurring financial charges | 65 | €2,642 | €3,352 | +€710 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | €2,555 | €41,008 | +€38,454 | +1505.1% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €2,555 | €41,008 | +€38,454 | +1505.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,555 | €41,008 | +€38,454 | +1505.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.