A MANI: 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.
A MANI
Largest movements
- Tangible fixed assets -€1,581
down €1,581 (-26.7%), from €5,920 to €4,339
of which Plant, machinery and equipment: -€1,092
- Cash -€1,355
down €1,355 (-8.2%), from €16,599 to €15,244
mainly Net result for the year (-€37,369) and Tax, wage and social debts (-€7,803)
- Deferred charges and accrued income +€1,238
new in 2023: €1,238
- Receivables within one year +€1,175
up €1,175 (+84.1%), from €1,398 to €2,574
of which Trade receivables: +€1,318
- Stocks and contracts +€460
up €460 (+9.7%), from €4,750 to €5,210
- Profit (loss) carried forward -€37,369
down €37,369 (-146.0%), from -€25,588 to -€62,956
- Debts after one year +€29,430
up €29,430 (+211.5%), from €13,912 to €43,342
- Trade debts +€10,857
up €10,857 (+189.0%), from €5,744 to €16,602
- Tax, wage and social debts -€7,803
down €7,803 (-62.3%), from €12,530 to €4,727
of which Remuneration and social security: -€7,105
- Current portion of long-term debt +€4,877
up €4,877 (+95.6%), from €5,101 to €9,978
- Staff costs -€4,526
down €4,526 (-65.5%), from €6,905 to €2,380
- Gross operating margin +€3,983
up €3,983 (+13.1%), from -€30,394 to -€26,411
- Other operating charges +€2,942
up €2,942 (+139.9%), from €2,103 to €5,045
- Financial charges -€628
down €628 (-26.1%), from €2,409 to €1,781
- Depreciation -€413
down €413 (-20.7%), from €1,995 to €1,581
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,717 | €28,654 | -€63 | -0.2% |
| Fixed assets | 21/28 | €5,970 | €4,388 | -€1,581 | -26.5% |
| Tangible fixed assets | 22/27 | €5,920 | €4,339 | -€1,581 | -26.7% |
| Plant, machinery and equipment | 23 | €3,809 | €2,717 | -€1,092 | -28.7% |
| Furniture and vehicles | 24 | €2,111 | €1,622 | -€489 | -23.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €22,747 | €24,266 | +€1,518 | +6.7% |
| Stocks and contracts in progress | 3 | €4,750 | €5,210 | +€460 | +9.7% |
| Stocks | 30/36 | €4,750 | €5,210 | +€460 | +9.7% |
| Amounts receivable within one year | 40/41 | €1,398 | €2,574 | +€1,175 | +84.1% |
| Trade receivables | 40 | €500 | €1,818 | +€1,318 | +263.6% |
| Other amounts receivable | 41 | €898 | €756 | -€143 | -15.9% |
| Cash at bank and in hand | 54/58 | €16,599 | €15,244 | -€1,355 | -8.2% |
| Deferred charges and accrued income | 490/1 | - | €1,238 | +€1,238 | |
| Total equity and liabilities | 10/49 | €28,717 | €28,654 | -€63 | -0.2% |
| Equity | 10/15 | -€14,252 | -€51,621 | -€37,369 | -262.2% |
| Contributions | 10/11 | €7,434 | €7,434 | = | 0.0% |
| Reserves | 13 | €3,901 | €3,901 | = | 0.0% |
| Non-distributable reserves | 130/1 | €431 | €431 | = | 0.0% |
| Reserves not available under the articles | 1311 | €431 | €431 | = | 0.0% |
| Distributable reserves | 133 | €3,471 | €3,471 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,588 | -€62,956 | -€37,369 | -146.0% |
| Amounts payable | 17/49 | €42,969 | €80,275 | +€37,305 | +86.8% |
| Amounts payable after more than one year | 17 | €13,912 | €43,342 | +€29,430 | +211.5% |
| Financial debts | 170/4 | €13,912 | €43,342 | +€29,430 | +211.5% |
| Amounts payable within one year | 42/48 | €29,058 | €36,933 | +€7,875 | +27.1% |
| Current portion of amounts payable after more than one year | 42 | €5,101 | €9,978 | +€4,877 | +95.6% |
| Trade debts | 44 | €5,744 | €16,602 | +€10,857 | +189.0% |
| Suppliers | 440/4 | €5,744 | €16,602 | +€10,857 | +189.0% |
| Taxes, remuneration and social security | 45 | €12,530 | €4,727 | -€7,803 | -62.3% |
| Taxes | 450/3 | €3,811 | €3,112 | -€699 | -18.3% |
| Remuneration and social security | 454/9 | €8,720 | €1,615 | -€7,105 | -81.5% |
| Other amounts payable | 47/48 | €5,682 | €5,626 | -€56 | -1.0% |
| Remuneration, social security and pensions | 62 | €6,905 | €2,380 | -€4,526 | -65.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,995 | €1,581 | -€413 | -20.7% |
| Other operating charges | 640/8 | €2,103 | €5,045 | +€2,942 | +139.9% |
| Gross operating margin | 9900 | -€30,394 | -€26,411 | +€3,983 | +13.1% |
| Operating profit (loss) | 9901 | -€41,396 | -€35,417 | +€5,980 | +14.4% |
| Financial income | 75/76B | €1 | €1 | +€1 | +135.2% |
| Recurring financial income | 75 | €1 | €1 | +€1 | +135.2% |
| Financial charges | 65/66B | €2,409 | €1,781 | -€628 | -26.1% |
| Recurring financial charges | 65 | €2,409 | €1,781 | -€628 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | -€43,805 | -€37,196 | +€6,609 | +15.1% |
| Income taxes | 67/77 | €115 | €172 | +€57 | +49.7% |
| Profit (loss) for the period | 9904 | -€43,920 | -€37,369 | +€6,552 | +14.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,920 | -€37,369 | +€6,552 | +14.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.