MANUIA: 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.
MANUIA
Largest movements
- Cash +€6,011
up €6,011 (+191%), from €3,142 to €9,153
mainly Net result for the year (+€15,154) and Receivables within one year (+€3,804)
- Receivables within one year -€3,804
down €3,804 (-29.0%), from €13,101 to €9,297
of which Trade receivables: -€3,183
- Deferred charges and accrued income -€1,095
no longer reported in 2025 (was €1,095)
- Profit (loss) carried forward +€4,566
up €4,566 (+145%), from €3,157 to €7,723
- Other debts -€4,136
down €4,136 (-87.3%), from €4,737 to €601
- Current portion of long-term debt +€2,905
new in 2025: €2,905
- Trade debts -€2,527
down €2,527 (-62.6%), from €4,040 to €1,512
- Tax, wage and social debts +€304
up €304 (+10.5%), from €2,904 to €3,209
- Gross operating margin +€15,618
up €15,618 (+274%), from €5,696 to €21,314
- Taxes +€3,014
up €3,014 (+177%), from €1,706 to €4,721
- Other operating charges +€844
new in 2025: €844
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 | €17,338 | €18,450 | +€1,112 | +6.4% |
| Current assets | 29/58 | €17,338 | €18,450 | +€1,112 | +6.4% |
| Amounts receivable within one year | 40/41 | €13,101 | €9,297 | -€3,804 | -29.0% |
| Trade receivables | 40 | €10,121 | €6,938 | -€3,183 | -31.4% |
| Other amounts receivable | 41 | €2,980 | €2,359 | -€621 | -20.8% |
| Cash at bank and in hand | 54/58 | €3,142 | €9,153 | +€6,011 | +191% |
| Deferred charges and accrued income | 490/1 | €1,095 | - | -€1,095 | |
| Total equity and liabilities | 10/49 | €17,338 | €18,450 | +€1,112 | +6.4% |
| Equity | 10/15 | €5,657 | €10,223 | +€4,566 | +80.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,157 | €7,723 | +€4,566 | +145% |
| Amounts payable | 17/49 | €11,681 | €8,228 | -€3,454 | -29.6% |
| Amounts payable within one year | 42/48 | €11,681 | €8,228 | -€3,454 | -29.6% |
| Current portion of amounts payable after more than one year | 42 | - | €2,905 | +€2,905 | |
| Trade debts | 44 | €4,040 | €1,512 | -€2,527 | -62.6% |
| Suppliers | 440/4 | €4,040 | €1,512 | -€2,527 | -62.6% |
| Taxes, remuneration and social security | 45 | €2,904 | €3,209 | +€304 | +10.5% |
| Taxes | 450/3 | €2,904 | €3,209 | +€304 | +10.5% |
| Other amounts payable | 47/48 | €4,737 | €601 | -€4,136 | -87.3% |
| Other operating charges | 640/8 | - | €844 | +€844 | |
| Gross operating margin | 9900 | €5,696 | €21,314 | +€15,618 | +274% |
| Operating profit (loss) | 9901 | €5,696 | €20,470 | +€14,774 | +259% |
| Financial income | 75/76B | €4 | €27 | +€23 | +632% |
| Recurring financial income | 75 | €4 | €27 | +€23 | +632% |
| Financial charges | 65/66B | €724 | €622 | -€102 | -14.1% |
| Recurring financial charges | 65 | €724 | €622 | -€102 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €4,975 | €19,875 | +€14,899 | +299% |
| Income taxes | 67/77 | €1,706 | €4,721 | +€3,014 | +177% |
| Profit (loss) for the period | 9904 | €3,269 | €15,154 | +€11,885 | +364% |
| Profit (loss) for the period to be appropriated | 9905 | €3,269 | €15,154 | +€11,885 | +364% |
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 19 October 2026 via checked.be.