AV MANA: 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.
AV MANA
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€4,200
up €4,200 (+31.8%), from €13,200 to €17,400
- Profit (loss) carried forward -€4,172
down €4,172 (-13.3%), from -€31,389 to -€35,562
- Financial income -€3,900
down €3,900 (-100.0%), from €3,900 to €0
- Gross operating margin +€1,402
up €1,402 (+26.3%), from -€5,335 to -€3,933
- Financial charges -€563
down €563 (-70.2%), from €802 to €239
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.
Cash bridge derived
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 | €321,252 | €321,280 | +€28 | 0.0% |
| Fixed assets | 21/28 | €80 | €80 | = | 0.0% |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €321,172 | €321,200 | +€28 | 0.0% |
| Amounts receivable within one year | 40/41 | €277,000 | €277,000 | = | 0.0% |
| Trade receivables | 40 | €17,000 | €17,000 | = | 0.0% |
| Other amounts receivable | 41 | €260,000 | €260,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €152 | €180 | +€28 | +18.2% |
| Deferred charges and accrued income | 490/1 | €44,020 | €44,020 | = | 0.0% |
| Total equity and liabilities | 10/49 | €321,252 | €321,280 | +€28 | 0.0% |
| Equity | 10/15 | -€18,979 | -€23,152 | -€4,172 | -22.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €10 | €10 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10 | €10 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10 | €10 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,389 | -€35,562 | -€4,172 | -13.3% |
| Amounts payable | 17/49 | €340,232 | €344,432 | +€4,200 | +1.2% |
| Amounts payable after more than one year | 17 | €260,000 | €260,000 | = | 0.0% |
| Financial debts | 170/4 | €260,000 | €260,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €80,232 | €84,432 | +€4,200 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €62,991 | €62,991 | = | 0.0% |
| Trade debts | 44 | €4,041 | €4,041 | = | 0.0% |
| Suppliers | 440/4 | €4,041 | €4,041 | = | 0.0% |
| Other amounts payable | 47/48 | €13,200 | €17,400 | +€4,200 | +31.8% |
| Gross operating margin | 9900 | -€5,335 | -€3,933 | +€1,402 | +26.3% |
| Operating profit (loss) | 9901 | -€5,335 | -€3,933 | +€1,402 | +26.3% |
| Financial income | 75/76B | €3,900 | €0 | -€3,900 | -100.0% |
| Recurring financial income | 75 | €3,900 | €0 | -€3,900 | -100.0% |
| Financial charges | 65/66B | €802 | €239 | -€563 | -70.2% |
| Recurring financial charges | 65 | €802 | €239 | -€563 | -70.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,237 | -€4,172 | -€1,936 | -86.5% |
| Profit (loss) for the period | 9904 | -€2,237 | -€4,172 | -€1,936 | -86.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,237 | -€4,172 | -€1,936 | -86.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.