Ets MANY FRERES: 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.
Ets MANY FRERES
Largest movements
- Receivables within one year +€5,158
up €5,158 (+151%), from €3,409 to €8,567
of which Other amounts receivable: +€2,722
- Tangible fixed assets -€1,251
down €1,251 (-54.3%), from €2,303 to €1,052
- Deferred charges and accrued income +€476
up €476 (+77.5%), from €614 to €1,090
- Profit (loss) carried forward +€8,752
up €8,752 (+35.1%), from -€24,909 to -€16,157
- Other debts -€7,232
no longer reported in 2024 (was €7,232)
- Trade debts +€2,830
up €2,830 (+134%), from €2,105 to €4,935
- Gross operating margin +€10,297
up €10,297 (+2,561%), from €402 to €10,699
- Financial income -€422
down €422 (-79.6%), from €530 to €108
of which Non-recurring financial income: -€529
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 | €6,874 | €11,269 | +€4,395 | +63.9% |
| Fixed assets | 21/28 | €2,749 | €1,498 | -€1,251 | -45.5% |
| Tangible fixed assets | 22/27 | €2,303 | €1,052 | -€1,251 | -54.3% |
| Furniture and vehicles | 24 | €2,303 | €1,052 | -€1,251 | -54.3% |
| Financial fixed assets | 28 | €446 | €446 | = | 0.0% |
| Current assets | 29/58 | €4,125 | €9,771 | +€5,646 | +137% |
| Amounts receivable within one year | 40/41 | €3,409 | €8,567 | +€5,158 | +151% |
| Trade receivables | 40 | €64 | €2,500 | +€2,436 | +3,806% |
| Other amounts receivable | 41 | €3,345 | €6,067 | +€2,722 | +81.4% |
| Cash at bank and in hand | 54/58 | €102 | €114 | +€12 | +11.8% |
| Deferred charges and accrued income | 490/1 | €614 | €1,090 | +€476 | +77.5% |
| Total equity and liabilities | 10/49 | €6,874 | €11,269 | +€4,395 | +63.9% |
| Equity | 10/15 | -€2,633 | €6,119 | +€8,752 | |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €276 | €276 | = | 0.0% |
| Non-distributable reserves | 130/1 | €276 | €276 | = | 0.0% |
| Reserves not available under the articles | 1311 | €276 | €276 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,909 | -€16,157 | +€8,752 | +35.1% |
| Amounts payable | 17/49 | €9,507 | €5,150 | -€4,357 | -45.8% |
| Amounts payable within one year | 42/48 | €9,507 | €5,150 | -€4,357 | -45.8% |
| Trade debts | 44 | €2,105 | €4,935 | +€2,830 | +134% |
| Suppliers | 440/4 | €2,105 | €4,935 | +€2,830 | +134% |
| Taxes, remuneration and social security | 45 | €170 | €215 | +€45 | +26.5% |
| Taxes | 450/3 | €170 | €215 | +€45 | +26.5% |
| Other amounts payable | 47/48 | €7,232 | - | -€7,232 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,250 | €1,251 | +€1 | +0.1% |
| Other operating charges | 640/8 | €603 | €600 | -€3 | -0.5% |
| Gross operating margin | 9900 | €402 | €10,699 | +€10,297 | +2,561% |
| Operating profit (loss) | 9901 | -€1,451 | €8,848 | +€10,299 | |
| Financial income | 75/76B | €530 | €108 | -€422 | -79.6% |
| Recurring financial income | 75 | €1 | €108 | +€107 | +10,700% |
| Non-recurring financial income | 76B | €529 | - | -€529 | |
| Financial charges | 65/66B | €111 | €204 | +€93 | +83.8% |
| Recurring financial charges | 65 | €111 | €204 | +€93 | +83.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,032 | €8,752 | +€9,784 | |
| Profit (loss) for the period | 9904 | -€1,032 | €8,752 | +€9,784 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,032 | €8,752 | +€9,784 |
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 27 October 2026 via checked.be.