This research develops aspects related to the profile that a manager must have and that positively or negatively influence profitability in a business entity. Characteristics such as gender, age, experience, level of education, field of training and training courses attended proved sufficiently to have a positive impact on profitability in SMEs in the city of Goma.It is urgent to know that in most cases, and according to our analyses, performance in SMEs is a function of the individual skills of the manager, and above all, given that the success of the company's management depends on it, he or she must have a clear vision and a well-defined strategy, strong leadership and good management of resources to bring management to a successful conclusion and thus increase the entity's financial performance.