BK 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.
BK MANA
Largest movements
- Receivables within one year -€7,990
down €7,990 (-8.0%), from €100,230 to €92,239
of which Other amounts receivable: -€7,305
- Tangible fixed assets -€5,225
down €5,225 (-5.1%), from €101,794 to €96,569
- Reserves -€16,540
down €16,540 (-92.7%), from €17,840 to €1,300
of which Tax-exempt reserves: -€16,540
- Profit (loss) carried forward +€15,551
up €15,551, from -€3,017 to €12,534
- Provisions -€8,520
no longer reported in 2024 (was €8,520)
- Debts after one year -€7,265
down €7,265 (-6.1%), from €118,695 to €111,430
- Tax, wage and social debts +€2,671
up €2,671 (+21.8%), from €12,248 to €14,918
- Gross operating margin +€2,701
up €2,701 (+24.8%), from €10,876 to €13,578
- Taxes +€1,311
up €1,311 (+27.5%), from €4,760 to €6,071
- Other operating charges -€1,292
down €1,292 (-24.5%), from €5,282 to €3,990
- Financial charges -€418
down €418 (-5.1%), from €8,218 to €7,801
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 | €202,485 | €189,308 | -€13,176 | -6.5% |
| Fixed assets | 21/28 | €101,819 | €96,594 | -€5,225 | -5.1% |
| Tangible fixed assets | 22/27 | €101,794 | €96,569 | -€5,225 | -5.1% |
| Land and buildings | 22 | €101,794 | €96,569 | -€5,225 | -5.1% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €100,665 | €92,714 | -€7,951 | -7.9% |
| Amounts receivable within one year | 40/41 | €100,230 | €92,239 | -€7,990 | -8.0% |
| Trade receivables | 40 | €1,394 | €708 | -€685 | -49.2% |
| Other amounts receivable | 41 | €98,836 | €91,531 | -€7,305 | -7.4% |
| Cash at bank and in hand | 54/58 | €435 | €474 | +€39 | +8.9% |
| Total equity and liabilities | 10/49 | €202,485 | €189,308 | -€13,176 | -6.5% |
| Equity | 10/15 | €33,423 | €32,434 | -€989 | -3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €17,840 | €1,300 | -€16,540 | -92.7% |
| Non-distributable reserves | 130/1 | €1,300 | €1,300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,300 | €1,300 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,540 | - | -€16,540 | |
| Profit (loss) carried forward | 14 | -€3,017 | €12,534 | +€15,551 | |
| Provisions and deferred taxes | 16 | €8,520 | - | -€8,520 | |
| Deferred taxes | 168 | €8,520 | - | -€8,520 | |
| Amounts payable | 17/49 | €160,542 | €156,874 | -€3,667 | -2.3% |
| Amounts payable after more than one year | 17 | €118,695 | €111,430 | -€7,265 | -6.1% |
| Financial debts | 170/4 | €118,695 | €111,430 | -€7,265 | -6.1% |
| Amounts payable within one year | 42/48 | €41,847 | €45,445 | +€3,598 | +8.6% |
| Current portion of amounts payable after more than one year | 42 | €6,857 | €7,265 | +€408 | +5.9% |
| Financial debts | 43 | €122 | - | -€122 | |
| Credit institutions | 430/8 | €122 | - | -€122 | |
| Trade debts | 44 | €9,813 | €10,454 | +€641 | +6.5% |
| Suppliers | 440/4 | €9,813 | €10,454 | +€641 | +6.5% |
| Taxes, remuneration and social security | 45 | €12,248 | €14,918 | +€2,671 | +21.8% |
| Taxes | 450/3 | €12,248 | €14,918 | +€2,671 | +21.8% |
| Other amounts payable | 47/48 | €12,807 | €12,807 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,225 | €5,225 | = | 0.0% |
| Other operating charges | 640/8 | €5,282 | €3,990 | -€1,292 | -24.5% |
| Gross operating margin | 9900 | €10,876 | €13,578 | +€2,701 | +24.8% |
| Operating profit (loss) | 9901 | €369 | €4,363 | +€3,993 | +1081.2% |
| Financial charges | 65/66B | €8,218 | €7,801 | -€418 | -5.1% |
| Recurring financial charges | 65 | €8,218 | €7,801 | -€418 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,849 | -€3,438 | +€4,411 | +56.2% |
| Transfer from deferred taxes | 780 | €8,520 | €8,520 | +€0 | 0.0% |
| Income taxes | 67/77 | €4,760 | €6,071 | +€1,311 | +27.5% |
| Profit (loss) for the period | 9904 | -€4,089 | -€989 | +€3,100 | +75.8% |
| Transfer from tax-exempt reserves | 789 | €16,540 | €16,540 | -€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,451 | €15,551 | +€3,100 | +24.9% |
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 4 October 2026 via checked.be.