ManAH
Dissolution or liquidationFinancials · financial year 2024, micro format
2024 annual accounts filed late (61 days) Filed on 30 September 2025, deadline 31 July 2025 (7 months after the close on 31 December 2024, Companies Code art. 3:10). Source: NBB, 2025-00517381.
Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
€17,093▼ 78.1%
2023 · €78,179
Working capital
€730,290▼ 14.9%
2023 · €858,062
Trend over the years
2020 to 2024, 5 financial years 2018 to 2024, 7 financial years
The operating result falls in 2024; 2024 is 76% below 2023 and is the lowest result in the available series.
What the company sold each financial year and what was left of it. A loss stands below the zero line.
Operating result€0.03m
2024
Net result€0.02m
2024
What the company owns (total assets), how much of it is its own (equity) and how much it owes.
Total assets€1.0m
2024
Equity€0.8m
2024
Debt€0.1m
2024
Short-term assets minus short-term debts. Above zero the company can pay its bills in the short term.
Working capital€0.7m
2024
How much of each euro of turnover is left from operations (EBIT margin) and what the assets earn (return on assets).
Return on assets (ROA)1.8%
2024
The share of the company financed with its own means. The higher it is, the better it absorbs a shock.
Solvency88.7%
2024
Short-term assets per euro of short-term debt. Above 1 the short-term debts are covered.
Current ratio10.67
2024
Average staff in full-time equivalents (FTE).
Staff (FTE)1
2024
Use the arrow keys on the chart for the figures per year.
Sector: the middle half of NACE 69, Legal and accounting activities: a quarter of companies sit below it, a quarter above. Each year compared with accounts in the same format, and only where there are at least 30. Dashed line: the median. Available for Net result, Equity, Total assets, Working capital, Solvency, Current ratio, Return on assets (ROA), Staff (FTE).
Every figure with its change against the financial year before
favourable
unfavourable
Line2018201920202021202220232024
Operating result€0.2m-€0.3m▲ 20.7%€0.4m▲ 51.5%€0.6m▲ 61.8%€0.1m▼ 82.4%€0.1m▲ 8.1%€0.03m▼ 76.0%
Net result€0.07m-€0.09m▲ 45.1%€0.3mabove the sector's middle half▲ 165%€0.4mabove the sector's middle half▲ 68.5%€0.07mabove the sector's middle half▼ 83.2%€0.08mabove the sector's middle half▲ 10.5%€0.02mwithin the sector's middle half▼ 78.1%
Equity€0.4m-€0.4m▲ 10.3%€0.6mabove the sector's middle half▲ 32.8%€1.0mabove the sector's middle half▲ 60.7%€1.0mabove the sector's middle half▲ 0.3%€1.0mabove the sector's middle half▲ 1.4%€0.8mabove the sector's middle half▼ 12.7%
Total assets€0.8m-€0.8m▼ 1.2%€1.0mwithin the sector's middle half▲ 35.4%€1.3mwithin the sector's middle half▲ 20.1%€1.1mabove the sector's middle half▼ 10.1%€1.1mabove the sector's middle half▼ 3.1%€1.0mabove the sector's middle half▼ 12.5%
Debt€0.4m-€0.3m▼ 13.8%€0.4m▲ 39.1%€0.3m▼ 33.5%€0.2m▼ 43.2%€0.1m▼ 28.6%€0.1m▼ 11.0%
Working capital€0.4m-€0.4m▲ 8.4%€0.6mabove the sector's middle half▲ 39.2%€0.9mabove the sector's middle half▲ 68.3%€0.9mabove the sector's middle half▼ 9.4%€0.9mabove the sector's middle half▲ 0.9%€0.7mabove the sector's middle half▼ 14.9%
Solvency52.0%-58.1%▲ 6.1pp56.9%within the sector's middle half▼ 1.1pp76.1%above the sector's middle half▲ 19.2pp84.9%above the sector's middle half▲ 8.8pp88.9%above the sector's middle half▲ 4.0pp88.7%above the sector's middle half▼ 0.2pp
Current ratio3.70-4.50▲ 0.803.15above the sector's middle half▼ 1.358.67above the sector's middle half▲ 5.528.83above the sector's middle half▲ 0.1612.47above the sector's middle half▲ 3.6510.67above the sector's middle half▼ 1.80
Return on assets (ROA)8.3%-12.2%▲ 3.9pp23.9%above the sector's middle half▲ 11.7pp33.6%above the sector's middle half▲ 9.6pp6.3%within the sector's middle half▼ 27.3pp7.2%within the sector's middle half▲ 0.9pp1.8%below the sector's middle half▼ 5.4pp
Staff (FTE)6.3-5▼ 20.6%3.3within the sector's middle half▼ 34.0%0.9below the sector's middle half▼ 72.7%1▲ 11.1%1=1=
above
within
below
the middle half of NACE 69, Legal and accounting activities: a quarter of companies sit below it, a quarter above. Each year compared with accounts in the same format, and only where there are at least 30.
Why a figure moved sharply
- 2022 Net result -83% on 2021. The accounts now follow the micro format, last year the full format.
- 2020 Net result +165% on 2019. The accounts now follow the full format, last year the micro format.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €956,367
Fixed assets
€150,544 ▼ 6.0%
Current assets
€805,823 ▼ 13.6%
Equity and liabilities €956,367
Equity
€848,264 ▼ 12.7%
Debt
€108,103 ▼ 11.0%
Debt's share of the balance-sheet total rises from 11.1% to 11.3%. Equity and debt are lower.
Key figures and ratios
EBITDA
€38,259▼
2023 · €130,650
Cash flow
€26,478▼
2023 · €88,619
Debt to equity
0.13▲
2023 · 0.12
ROE
2.0%▼
2023 · 8.0%
Interest coverage
18.41▼
2023 · 57.83
Debt ≤ 1 year
€75,533▲
2023 · €74,806
Debt > 1 year
€31,485▼
2023 · €46,612
Income taxes
€11,286▼
2023 · €42,326
Staff costs
€68,403▲
2023 · €67,120
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | €606,000 | €50,000 | €50,000 | €0 | ▼ 100% |
| Remuneration, social security and pensions62 | - | - | - | €59,521 | €62,544 | €67,120 | €68,403 | ▲ 1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €34,751 | €38,297 | €36,994 | €27,241 | €25,247 | €10,440 | €9,384 | ▼ 10.1% |
| Provisions for liabilities and charges: additions (uses and reversals)635/8 | - | - | - | - | -€4,434 | €0 | - | - |
| Other operating charges640/8 | - | - | - | €3,084 | €2,677 | €2,930 | €3,057 | ▲ 4.3% |
| Non-recurring operating charges66A | - | - | - | €6,424 | €1,761 | €7,914 | €2,110 | ▼ 73.3% |
| Gross operating margin9900 | €537,358 | €548,766 | €584,642 | €728,404 | €198,962 | €208,614 | €111,828 | ▼ 46.4% |
| Operating profit (loss)9901 | €213,854 | €258,029 | €390,788 | €632,135 | €111,166 | €120,210 | €28,874 | ▼ 76.0% |
| Financial income75/76B | - | - | - | €2,000 | €9,312 | €2,554 | €1,583 | ▼ 38.0% |
| Recurring financial income75 | €0 | €0 | - | €2,000 | €9,312 | €2,554 | €1,583 | ▼ 38.0% |
| Financial charges65/66B | - | - | - | €11,706 | €12,595 | €2,259 | €2,078 | ▼ 8.0% |
| Recurring financial charges65 | €118,619 | €108,445 | €20,755 | €11,706 | €12,595 | €2,259 | €2,078 | ▼ 8.0% |
| Profit (loss) for the period before taxes9903 | €95,235 | €149,584 | €370,033 | €622,429 | €107,883 | €120,505 | €28,379 | ▼ 76.4% |
| Income taxes67/77 | €30,201 | €55,203 | €119,986 | €201,175 | €37,111 | €42,326 | €11,286 | ▼ 73.3% |
| Profit (loss) for the period9904 | €65,034 | €94,381 | €250,047 | €421,254 | €70,772 | €78,179 | €17,093 | ▼ 78.1% |
| Profit (loss) for the period to be appropriated9905 | €65,034 | €140,881 | €254,547 | €421,254 | €70,772 | €78,179 | €17,093 | ▼ 78.1% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||
| Total assets20/58 | €0.8m | €0.8m | €1.0m | €1.3m | €1.1m | €1.1m | €1.0m | ▼ 12.5% |
| Fixed assets21/28 | €0.3m | €0.3m | €0.2m | €0.2m | €0.2m | €0.2m | €0.2m | ▼ 6.0% |
| Tangible fixed assets22/27 | €0.3m | €0.3m | €0.2m | €0.2m | €0.2m | €0.2m | €0.2m | ▼ 6.0% |
| Land and buildings22 | - | - | - | €0.2m | €0.2m | €0.2m | €0.1m | ▼ 5.4% |
| Plant, machinery and equipment23 | - | - | - | €0.001m | €0.001m | €337 | €167 | ▼ 50.6% |
| Furniture and vehicles24 | - | - | - | €0.02m | €0.001m | €0.002m | €0.001m | ▼ 40.7% |
| Current assets29/58 | €0.5m | €0.5m | €0.8m | €1.1m | €1.0m | €0.9m | €0.8m | ▼ 13.6% |
| Amounts receivable within one year40/41 | €0.2m | €0.2m | €0.2m | €0.2m | €0.2m | €0.2m | €0.1m | ▼ 45.6% |
| Trade receivables40 | - | - | - | €0.05m | €0.05m | €0.04m | €0.05m | ▲ 4.5% |
| Other amounts receivable41 | - | - | - | €0.2m | €0.2m | €0.1m | €0.05m | ▼ 61.4% |
| Current investments50/53 | €40 | €228 | €228 | €0.5m | €0.5m | €0.6m | €0.7m | ▲ 21.1% |
| Cash at bank and in hand54/58 | €0.3m | €0.4m | €0.6m | €0.3m | €0.2m | €0.2m | €0.007m | ▼ 95.6% |
| Deferred charges and accrued income490/1 | - | - | - | €0.003m | €0.007m | €0.006m | €0.005m | ▼ 21.0% |
| Equity and liabilities | ||||||||
| Total equity and liabilities10/49 | €0.8m | €0.8m | €1.0m | €1.3m | €1.1m | €1.1m | €1.0m | ▼ 12.5% |
| Equity10/15 | €0.4m | €0.4m | €0.6m | €1.0m | €1.0m | €1.0m | €0.8m | ▼ 12.7% |
| Contributions10/11 | €0.05m | €0.05m | - | €0.001m | €0.001m | €0.001m | €0.001m | = |
| Contributions outside capital11 | - | - | - | €0.001m | - | - | - | - |
| Other1109/19 | - | - | - | €0.001m | - | - | - | - |
| Reserves13 | €0.4m | €0.4m | €0.5m | €0.9m | €1.0m | €1.0m | €0.8m | ▼ 12.8% |
| Distributable reserves133 | - | - | - | €0.9m | €1.0m | €1.0m | €0.8m | ▼ 12.8% |
| Profit (loss) carried forward14 | €0.005m | €0.006m | €0.006m | €0.007m | €0.007m | €0.007m | €0.007m | ▲ 4.9% |
| Amounts payable17/49 | €0.4m | €0.3m | €0.4m | €0.3m | €0.2m | €0.1m | €0.1m | ▼ 11.0% |
| Amounts payable after more than one year17 | €0.2m | €0.2m | €0.2m | €0.2m | €0.06m | €0.05m | €0.03m | ▼ 32.5% |
| Financial debts170/4 | - | - | - | €0.2m | €0.06m | €0.05m | €0.03m | ▼ 32.5% |
| Amounts payable within one year42/48 | €0.1m | €0.1m | €0.3m | €0.1m | €0.1m | €0.07m | €0.08m | ▲ 1.0% |
| Current portion of amounts payable after more than one year42 | - | - | - | €0.01m | €0.01m | €0.01m | €0.02m | ▲ 2.7% |
| Trade debts44 | €0.004m | €0.004m | €0.009m | €0.004m | €0.001m | €0.003m | €0.001m | ▼ 60.3% |
| Suppliers440/4 | - | - | - | €0.004m | €0.001m | €0.003m | €0.001m | ▼ 60.3% |
| Taxes, remuneration and social security45 | - | - | - | €0.1m | €0.09m | €0.06m | €0.04m | ▼ 38.5% |
| Taxes450/3 | - | - | - | €0.09m | €0.08m | €0.04m | €0.02m | ▼ 55.4% |
| Remuneration and social security454/9 | - | - | - | €0.01m | €0.009m | €0.01m | €0.02m | ▲ 11.8% |
| Other amounts payable47/48 | - | - | - | €1 | - | - | €0.02m | - |
| Accrued charges and deferred income492/3 | - | - | - | €0.001m | - | - | €0.001m | - |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €65,034 | €94,381 | €250,047 | €421,254 | €70,772 | €78,179 | €17,093 | ▼ 78.1% |
| + Depreciation and write-downs630 | €34,751 | €38,297 | €36,994 | €27,241 | €25,247 | €10,440 | €9,384 | ▼ 10.1% |
| Operating cash flow (approximation) | €99,785 | €132,678 | €287,041 | €448,495 | €96,019 | €88,619 | €26,478 | ▼ 70.1% |
| Investment in fixed assets (approximation) | - | -€19,988 | -€7,338 | €6,055 | -€1,672 | -€1,564 | €142 | - |
| Change in cash | - | €8,406 | €246,197 | -€290,497 | -€71,109 | -€69,639 | -€161,758 | ▼ 132% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Latest 10 of 41 filings with the National Bank
| Financial year | Type | Filed | Reference |
|---|---|---|---|
| 31-12-2024 | micro format | 30-09-2025 | 2025-00517381 |
| 31-12-2023 | micro format | 30-09-2024 | 2024-00481378 |
| 31-12-2022 | micro format | 31-08-2023 | 2023-00395018 |
| 31-12-2021 | full format | 05-09-2022 | 2022-20417100 |
| 31-12-2020 | full format | 30-08-2021 | 2021-61700480 |
| 31-12-2019 | micro format | 09-11-2020 | 2020-69700159 |
| 31-12-2018 | micro format | 26-08-2019 | 2019-50400462 |
| 31-12-2017 | micro format | 27-07-2018 | 2018-39700019 |
| 31-12-2016 | micro format | 02-08-2017 | 2017-40900090 |
| 31-12-2015 | full format | 12-08-2016 | 2016-42200098 |
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Of the 2,200 active companies whose main activity is other tax advisory services (NACE 69209), figures are known for 1,094. 626 are within a factor 10 of this equity. These 5 are the closest to it. See the whole sector
Public contracts: No European public contracts awarded found since October 2016. Contracts below the EU thresholds are not in TED.