Manya: 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.
Manya
Largest movements
- Tangible fixed assets -€169,028
down €169,028 (-4.1%), from €4.1m to €3.9m
- Profit (loss) carried forward -€186,435
down €186,435 (-7.7%), from -€2.4m to -€2.6m
- Other debts +€48,475
up €48,475 (+91.1%), from €53,190 to €101,665
- Financial charges -€26,220
down €26,220 (-16.4%), from €159,988 to €133,768
- Depreciation -€19,935
down €19,935 (-10.5%), from €188,964 to €169,028
- Gross operating margin +€6,061
up €6,061 (+4.5%), from €133,437 to €139,498
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 | €4,127,305 | €3,962,369 | -€164,936 | -4.0% |
| Fixed assets | 21/28 | €4,102,380 | €3,933,351 | -€169,028 | -4.1% |
| Tangible fixed assets | 22/27 | €4,102,380 | €3,933,351 | -€169,028 | -4.1% |
| Land and buildings | 22 | €4,102,380 | €3,933,351 | -€169,028 | -4.1% |
| Current assets | 29/58 | €24,925 | €29,017 | +€4,093 | +16.4% |
| Cash at bank and in hand | 54/58 | €20,398 | €18,693 | -€1,705 | -8.4% |
| Deferred charges and accrued income | 490/1 | €4,527 | €10,324 | +€5,797 | +128.1% |
| Total equity and liabilities | 10/49 | €4,127,305 | €3,962,369 | -€164,936 | -4.0% |
| Equity | 10/15 | €1,138,554 | €952,118 | -€186,435 | -16.4% |
| Contributions | 10/11 | €3,537,255 | €3,537,255 | = | 0.0% |
| Capital | 10 | €3,537,255 | €3,537,255 | = | 0.0% |
| Issued capital | 100 | €3,537,255 | €3,537,255 | = | 0.0% |
| Reserves | 13 | €16,794 | €16,794 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,794 | €16,794 | = | 0.0% |
| Legal reserve | 130 | €16,794 | €16,794 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,415,495 | -€2,601,931 | -€186,435 | -7.7% |
| Provisions and deferred taxes | 16 | €880 | - | -€880 | |
| Deferred taxes | 168 | €880 | - | -€880 | |
| Amounts payable | 17/49 | €2,987,871 | €3,010,250 | +€22,380 | +0.7% |
| Amounts payable after more than one year | 17 | €3,750 | €3,750 | = | 0.0% |
| Other amounts payable | 178/9 | €3,750 | €3,750 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,966,587 | €3,005,752 | +€39,165 | +1.3% |
| Financial debts | 43 | €2,912,973 | €2,902,559 | -€10,414 | -0.4% |
| Credit institutions | 430/8 | €2,912,973 | €2,902,559 | -€10,414 | -0.4% |
| Trade debts | 44 | €424 | €1,527 | +€1,104 | +260.7% |
| Suppliers | 440/4 | €424 | €1,527 | +€1,104 | +260.7% |
| Other amounts payable | 47/48 | €53,190 | €101,665 | +€48,475 | +91.1% |
| Accrued charges and deferred income | 492/3 | €17,534 | €749 | -€16,785 | -95.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €188,964 | €169,028 | -€19,935 | -10.5% |
| Other operating charges | 640/8 | €23,881 | €24,017 | +€136 | +0.6% |
| Gross operating margin | 9900 | €133,437 | €139,498 | +€6,061 | +4.5% |
| Operating profit (loss) | 9901 | -€79,408 | -€53,548 | +€25,860 | +32.6% |
| Financial charges | 65/66B | €159,988 | €133,768 | -€26,220 | -16.4% |
| Recurring financial charges | 65 | €159,988 | €133,768 | -€26,220 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | -€239,396 | -€187,316 | +€52,080 | +21.8% |
| Transfer from deferred taxes | 780 | €1,504 | €880 | -€623 | -41.5% |
| Profit (loss) for the period | 9904 | -€237,892 | -€186,435 | +€51,457 | +21.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€237,892 | -€186,435 | +€51,457 | +21.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.