LA MANOUE: 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.
What changed
LA MANOUE
NACE 01.500, Mixed farming
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
-€27,095
2023 · -€32,835+€5,740
Equity
€624,922
2023 · €655,017-€30,095
Cash
€120,747
2023 · €116,042+€4,705
Balance sheet total
€1.8m
2023 · €1.9m-€106,541
Largest movements
Assets
- Tangible fixed assets -€68,316
down €68,316 (-9.1%), from €752,382 to €684,066
of which Plant, machinery and equipment: -€53,704
- Receivables within one year -€47,684
down €47,684 (-68.3%), from €69,826 to €22,142
of which Trade receivables: -€43,864
Equity and liabilities
- Other debts -€60,813
down €60,813 (-5.7%), from €1.1m to €1.0m
- Reserves -€34,621
down €34,621 (-8.6%), from €402,692 to €368,071
of which Tax-exempt reserves: -€31,621
Income statement
- Gross operating margin +€10,333
up €10,333 (+13.5%), from €76,416 to €86,749
- Depreciation +€5,407
up €5,407 (+6.2%), from €86,902 to €92,309
- Other operating charges -€3,164
down €3,164 (-71.5%), from €4,424 to €1,260
- Staff costs +€898
up €898 (+3.2%), from €28,214 to €29,112
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.
Result 2023
-€32,835
Gross operating margin
+€10,333
Staff costs
-€898
Depreciation
-€5,407
Other operating charges
+€3,164
Other operating items
-€1,113
Financial charges
-€131
Taxes
+€522
Deferred taxes and other
-€730
Result 2024
-€27,095
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€30,636
Investment
-€22,931
Financing
-€3,000
Cash 2023
€116,042
From operations (derived)
+€30,636
Net result for the year
-€27,095
Depreciation
+€92,309
Stocks and contracts
-€8,059
Receivables within one year
+€47,684
Deferred charges and accrued income
+€2,243
Provisions
-€10,540
Trade debts
-€5,232
Tax, wage and social debts
+€139
Other debts
-€60,813
Investment (derived)
-€22,931
Investment in fixed assets (net)
-€22,931
Financing
-€3,000
Contributions, distributions and other
-€3,000
Cash 2024
€120,747
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,945,340 | €1,838,799 | -€106,541 | -5.5% |
| Fixed assets | 21/28 | €770,320 | €700,942 | -€69,378 | -9.0% |
| Intangible fixed assets | 21 | €17,938 | €16,876 | -€1,062 | -5.9% |
| Tangible fixed assets | 22/27 | €752,382 | €684,066 | -€68,316 | -9.1% |
| Land and buildings | 22 | €425,404 | €398,174 | -€27,230 | -6.4% |
| Plant, machinery and equipment | 23 | €268,625 | €214,921 | -€53,704 | -20.0% |
| Furniture and vehicles | 24 | €24,860 | €42,151 | +€17,291 | +69.6% |
| Other tangible fixed assets | 26 | €33,493 | €28,820 | -€4,673 | -14.0% |
| Current assets | 29/58 | €1,175,020 | €1,137,857 | -€37,163 | -3.2% |
| Stocks and contracts in progress | 3 | €968,300 | €976,359 | +€8,059 | +0.8% |
| Stocks | 30/36 | €968,300 | €976,359 | +€8,059 | +0.8% |
| Amounts receivable within one year | 40/41 | €69,826 | €22,142 | -€47,684 | -68.3% |
| Trade receivables | 40 | €63,368 | €19,504 | -€43,864 | -69.2% |
| Other amounts receivable | 41 | €6,458 | €2,638 | -€3,820 | -59.2% |
| Cash at bank and in hand | 54/58 | €116,042 | €120,747 | +€4,705 | +4.1% |
| Deferred charges and accrued income | 490/1 | €20,852 | €18,609 | -€2,243 | -10.8% |
| Total equity and liabilities | 10/49 | €1,945,340 | €1,838,799 | -€106,541 | -5.5% |
| Equity | 10/15 | €655,017 | €624,922 | -€30,095 | -4.6% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €402,692 | €368,071 | -€34,621 | -8.6% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €215,495 | €183,874 | -€31,621 | -14.7% |
| Distributable reserves | 133 | €181,000 | €178,000 | -€3,000 | -1.7% |
| Profit (loss) carried forward | 14 | €190,352 | €194,878 | +€4,526 | +2.4% |
| Provisions and deferred taxes | 16 | €42,771 | €32,231 | -€10,540 | -24.6% |
| Deferred taxes | 168 | €42,771 | €32,231 | -€10,540 | -24.6% |
| Amounts payable | 17/49 | €1,247,552 | €1,181,646 | -€65,906 | -5.3% |
| Amounts payable within one year | 42/48 | €1,247,552 | €1,181,646 | -€65,906 | -5.3% |
| Trade debts | 44 | €173,889 | €168,657 | -€5,232 | -3.0% |
| Suppliers | 440/4 | €173,889 | €168,657 | -€5,232 | -3.0% |
| Taxes, remuneration and social security | 45 | €3,107 | €3,246 | +€139 | +4.5% |
| Taxes | 450/3 | €533 | €814 | +€281 | +52.7% |
| Remuneration and social security | 454/9 | €2,574 | €2,432 | -€142 | -5.5% |
| Other amounts payable | 47/48 | €1,070,556 | €1,009,743 | -€60,813 | -5.7% |
| Non-recurring operating income | 76A | - | €1,500 | +€1,500 | |
| Remuneration, social security and pensions | 62 | €28,214 | €29,112 | +€898 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,902 | €92,309 | +€5,407 | +6.2% |
| Other operating charges | 640/8 | €4,424 | €1,260 | -€3,164 | -71.5% |
| Non-recurring operating charges | 66A | - | €1,113 | +€1,113 | |
| Gross operating margin | 9900 | €76,416 | €86,749 | +€10,333 | +13.5% |
| Operating profit (loss) | 9901 | -€43,124 | -€37,045 | +€6,079 | +14.1% |
| Financial charges | 65/66B | €459 | €590 | +€131 | +28.5% |
| Recurring financial charges | 65 | €459 | €590 | +€131 | +28.5% |
| Profit (loss) for the period before taxes | 9903 | -€43,583 | -€37,635 | +€5,948 | +13.6% |
| Transfer from deferred taxes | 780 | €11,270 | €10,540 | -€730 | -6.5% |
| Income taxes | 67/77 | €522 | - | -€522 | |
| Profit (loss) for the period | 9904 | -€32,835 | -€27,095 | +€5,740 | +17.5% |
| Transfer from tax-exempt reserves | 789 | €33,811 | €31,621 | -€2,190 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €976 | €4,526 | +€3,550 | +364% |
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 22 October 2026 via checked.be.