MANURO: 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.
MANURO
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year +€40,000
up €40,000 (+3.9%), from €1.0m to €1.1m
of which Other amounts payable: +€148,921
- Tax, wage and social debts -€31,550
down €31,550 (-98.6%), from €32,000 to €450
- Gross operating margin -€18,108
down €18,108 (-12.8%), from €141,168 to €123,060
- Taxes -€6,543
down €6,543 (-20.4%), from €32,000 to €25,457
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 | €1,368,209 | €1,364,768 | -€3,441 | -0.3% |
| Fixed assets | 21/28 | €1,357,300 | €1,357,300 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,357,300 | €1,357,300 | = | 0.0% |
| Land and buildings | 22 | €1,357,300 | €1,357,300 | = | 0.0% |
| Current assets | 29/58 | €10,909 | €7,468 | -€3,441 | -31.5% |
| Cash at bank and in hand | 54/58 | €10,909 | €7,468 | -€3,441 | -31.5% |
| Total equity and liabilities | 10/49 | €1,368,209 | €1,364,768 | -€3,441 | -0.3% |
| Equity | 10/15 | €111,998 | €106,570 | -€5,428 | -4.8% |
| Contributions | 10/11 | €106,570 | €106,570 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,428 | €0 | -€5,428 | -100.0% |
| Amounts payable | 17/49 | €1,256,212 | €1,258,199 | +€1,987 | +0.2% |
| Amounts payable after more than one year | 17 | €1,017,324 | €1,057,324 | +€40,000 | +3.9% |
| Financial debts | 170/4 | €1,017,324 | €908,403 | -€108,921 | -10.7% |
| Other amounts payable | 178/9 | - | €148,921 | +€148,921 | |
| Amounts payable within one year | 42/48 | €238,888 | €200,875 | -€38,013 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €107,126 | €108,921 | +€1,795 | +1.7% |
| Trade debts | 44 | €9,762 | €9,720 | -€42 | -0.4% |
| Suppliers | 440/4 | €9,762 | €9,720 | -€42 | -0.4% |
| Taxes, remuneration and social security | 45 | €32,000 | €450 | -€31,550 | -98.6% |
| Taxes | 450/3 | €32,000 | €450 | -€31,550 | -98.6% |
| Other amounts payable | 47/48 | €90,000 | €81,785 | -€8,215 | -9.1% |
| Other operating charges | 640/8 | €1,078 | €1,088 | +€9 | +0.9% |
| Gross operating margin | 9900 | €141,168 | €123,060 | -€18,108 | -12.8% |
| Operating profit (loss) | 9901 | €140,089 | €121,973 | -€18,117 | -12.9% |
| Financial charges | 65/66B | €20,155 | €20,158 | +€3 | 0.0% |
| Recurring financial charges | 65 | €20,155 | €20,158 | +€3 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €119,934 | €101,814 | -€18,120 | -15.1% |
| Income taxes | 67/77 | €32,000 | €25,457 | -€6,543 | -20.4% |
| Profit (loss) for the period | 9904 | €87,934 | €76,357 | -€11,578 | -13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €87,934 | €76,357 | -€11,578 | -13.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.