AUBRY MANESSE: 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.
AUBRY MANESSE
Largest movements
- Receivables within one year +€80,256
up €80,256 (+664%), from €12,082 to €92,337
- Cash -€33,504
down €33,504 (-19.1%), from €175,066 to €141,562
mainly Receivables within one year (-€80,256) and Net result for the year (-€30,512)
- Stocks and contracts -€17,038
down €17,038 (-14.4%), from €118,623 to €101,585
- Reserves -€30,512
down €30,512 (-18.4%), from €165,974 to €135,462
- Tax, wage and social debts +€24,610
up €24,610 (+98.3%), from €25,028 to €49,638
of which Remuneration and social security: +€22,550
- Trade debts +€24,037
up €24,037 (+46.1%), from €52,162 to €76,199
- Current portion of long-term debt +€23,966
up €23,966 (+99.5%), from €24,079 to €48,045
- Debts after one year -€18,530
down €18,530 (-22.6%), from €81,982 to €63,453
- Gross operating margin -€33,868
down €33,868 (-13.6%), from €248,792 to €214,924
- Staff costs +€4,041
up €4,041 (+1.7%), from €232,110 to €236,152
- Financial charges +€4,028
up €4,028 (+132%), from €3,043 to €7,071
- Taxes -€3,318
down €3,318, from €3,063 to -€255
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €371,327 | €403,746 | +€32,419 | +8.7% |
| Fixed assets | 21/28 | €65,556 | €65,862 | +€306 | +0.5% |
| Tangible fixed assets | 22/27 | €556 | €862 | +€306 | +55.1% |
| Plant, machinery and equipment | 23 | - | €676 | +€676 | |
| Furniture and vehicles | 24 | €556 | €185 | -€370 | -66.7% |
| Financial fixed assets | 28 | €65,000 | €65,000 | = | 0.0% |
| Current assets | 29/58 | €305,771 | €337,884 | +€32,113 | +10.5% |
| Stocks and contracts in progress | 3 | €118,623 | €101,585 | -€17,038 | -14.4% |
| Stocks | 30/36 | €118,623 | €101,585 | -€17,038 | -14.4% |
| Amounts receivable within one year | 40/41 | €12,082 | €92,337 | +€80,256 | +664% |
| Other amounts receivable | 41 | €12,082 | €92,337 | +€80,256 | +664% |
| Cash at bank and in hand | 54/58 | €175,066 | €141,562 | -€33,504 | -19.1% |
| Deferred charges and accrued income | 490/1 | - | €2,400 | +€2,400 | |
| Total equity and liabilities | 10/49 | €371,327 | €403,746 | +€32,419 | +8.7% |
| Equity | 10/15 | €174,034 | €143,522 | -€30,512 | -17.5% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Contributions outside capital | 11 | €8,060 | €8,060 | = | 0.0% |
| Other | 1109/19 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €165,974 | €135,462 | -€30,512 | -18.4% |
| Distributable reserves | 133 | €165,974 | €135,462 | -€30,512 | -18.4% |
| Amounts payable | 17/49 | €197,293 | €260,223 | +€62,931 | +31.9% |
| Amounts payable after more than one year | 17 | €81,982 | €63,453 | -€18,530 | -22.6% |
| Financial debts | 170/4 | €81,982 | €63,453 | -€18,530 | -22.6% |
| Amounts payable within one year | 42/48 | €115,310 | €196,771 | +€81,460 | +70.6% |
| Current portion of amounts payable after more than one year | 42 | €24,079 | €48,045 | +€23,966 | +99.5% |
| Trade debts | 44 | €52,162 | €76,199 | +€24,037 | +46.1% |
| Suppliers | 440/4 | €52,162 | €76,199 | +€24,037 | +46.1% |
| Taxes, remuneration and social security | 45 | €25,028 | €49,638 | +€24,610 | +98.3% |
| Taxes | 450/3 | €922 | €2,982 | +€2,060 | +223% |
| Remuneration and social security | 454/9 | €24,106 | €46,656 | +€22,550 | +93.5% |
| Other amounts payable | 47/48 | €14,042 | €22,889 | +€8,847 | +63.0% |
| Non-recurring operating income | 76A | €1 | €984 | +€983 | +163,867% |
| Remuneration, social security and pensions | 62 | €232,110 | €236,152 | +€4,041 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €370 | €571 | +€200 | +54.1% |
| Other operating charges | 640/8 | €1,233 | €1,835 | +€603 | +48.9% |
| Non-recurring operating charges | 66A | €0 | €62 | +€62 | +88,229% |
| Gross operating margin | 9900 | €248,792 | €214,924 | -€33,868 | -13.6% |
| Operating profit (loss) | 9901 | €15,079 | -€23,696 | -€38,774 | |
| Financial charges | 65/66B | €3,043 | €7,071 | +€4,028 | +132% |
| Recurring financial charges | 65 | €3,043 | €7,071 | +€4,028 | +132% |
| Profit (loss) for the period before taxes | 9903 | €12,036 | -€30,767 | -€42,802 | |
| Income taxes | 67/77 | €3,063 | -€255 | -€3,318 | |
| Profit (loss) for the period | 9904 | €8,973 | -€30,512 | -€39,484 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,973 | -€30,512 | -€39,484 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.