MANUELA PRODUCTIONS: 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.
MANUELA PRODUCTIONS
Largest movements
- Receivables within one year +€5,613
up €5,613 (+5.1%), from €109,007 to €114,620
- Profit (loss) carried forward +€5,445
up €5,445 (+0.6%), from -€896,706 to -€891,261
- Gross operating margin +€27,612
no longer reported in 2025 (was -€27,612)
- Other operating charges +€398
new in 2025: €398
- Financial income -€340
down €340 (-5.3%), from €6,387 to €6,047
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 | €114,372 | €119,817 | +€5,445 | +4.8% |
| Current assets | 29/58 | €114,372 | €119,817 | +€5,445 | +4.8% |
| Amounts receivable within one year | 40/41 | €109,007 | €114,620 | +€5,613 | +5.1% |
| Other amounts receivable | 41 | €109,007 | €114,620 | +€5,613 | +5.1% |
| Cash at bank and in hand | 54/58 | €5,365 | €5,197 | -€168 | -3.1% |
| Total equity and liabilities | 10/49 | €114,372 | €119,817 | +€5,445 | +4.8% |
| Equity | 10/15 | €114,372 | €119,817 | +€5,445 | +4.8% |
| Contributions | 10/11 | €1,011,078 | €1,011,078 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€896,706 | -€891,261 | +€5,445 | +0.6% |
| Other operating charges | 640/8 | - | €398 | +€398 | |
| Gross operating margin | 9900 | -€27,612 | - | +€27,612 | |
| Operating profit (loss) | 9901 | -€27,612 | -€398 | +€27,214 | +98.6% |
| Financial income | 75/76B | €6,387 | €6,047 | -€340 | -5.3% |
| Recurring financial income | 75 | €6,387 | €6,047 | -€340 | -5.3% |
| Financial charges | 65/66B | €153 | €204 | +€51 | +33.3% |
| Recurring financial charges | 65 | €153 | €204 | +€51 | +33.3% |
| Profit (loss) for the period before taxes | 9903 | -€21,378 | €5,445 | +€26,823 | |
| Profit (loss) for the period | 9904 | -€21,378 | €5,445 | +€26,823 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,378 | €5,445 | +€26,823 |
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 27 October 2026 via checked.be.