LE MANOIR: 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.
LE MANOIR
Largest movements
- Tangible fixed assets -€21,197
down €21,197 (-8.0%), from €264,917 to €243,720
of which Land and buildings: -€20,540
- Receivables within one year +€10,455
up €10,455 (+67.4%), from €15,519 to €25,975
- Debts after one year -€30,625
down €30,625 (-31.7%), from €96,510 to €65,885
- Other debts +€30,605
up €30,605 (+27.3%), from €112,022 to €142,628
- Reserves +€22,120
up €22,120 (+8.8%), from €251,210 to €273,330
of which Distributable reserves: +€22,120
- Current portion of long-term debt -€16,158
down €16,158 (-34.5%), from €46,782 to €30,625
- Tax, wage and social debts -€9,867
down €9,867 (-50.4%), from €19,571 to €9,704
- Financial charges -€3,152
down €3,152 (-29.2%), from €10,804 to €7,652
- Taxes +€952
up €952 (+10.6%), from €8,981 to €9,933
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €561,391 | €553,636 | -€7,755 | -1.4% |
| Fixed assets | 21/28 | €543,995 | €522,798 | -€21,197 | -3.9% |
| Tangible fixed assets | 22/27 | €264,917 | €243,720 | -€21,197 | -8.0% |
| Land and buildings | 22 | €257,571 | €237,030 | -€20,540 | -8.0% |
| Furniture and vehicles | 24 | €7,346 | €6,689 | -€657 | -8.9% |
| Financial fixed assets | 28 | €279,078 | €279,078 | = | 0.0% |
| Current assets | 29/58 | €17,395 | €30,838 | +€13,442 | +77.3% |
| Amounts receivable within one year | 40/41 | €15,519 | €25,975 | +€10,455 | +67.4% |
| Other amounts receivable | 41 | €15,519 | €25,975 | +€10,455 | +67.4% |
| Current investments | 50/53 | €93 | €0 | -€93 | -100% |
| Cash at bank and in hand | 54/58 | €1,783 | €4,863 | +€3,080 | +173% |
| Total equity and liabilities | 10/49 | €561,391 | €553,636 | -€7,755 | -1.4% |
| Equity | 10/15 | €276,210 | €298,330 | +€22,120 | +8.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €251,210 | €273,330 | +€22,120 | +8.8% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €248,710 | €270,830 | +€22,120 | +8.9% |
| Amounts payable | 17/49 | €285,181 | €255,306 | -€29,875 | -10.5% |
| Amounts payable after more than one year | 17 | €96,510 | €65,885 | -€30,625 | -31.7% |
| Financial debts | 170/4 | €96,510 | €65,885 | -€30,625 | -31.7% |
| Amounts payable within one year | 42/48 | €184,793 | €185,543 | +€749 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €46,782 | €30,625 | -€16,158 | -34.5% |
| Trade debts | 44 | €6,418 | €2,587 | -€3,831 | -59.7% |
| Suppliers | 440/4 | €6,418 | €2,587 | -€3,831 | -59.7% |
| Taxes, remuneration and social security | 45 | €19,571 | €9,704 | -€9,867 | -50.4% |
| Taxes | 450/3 | €19,571 | €9,704 | -€9,867 | -50.4% |
| Other amounts payable | 47/48 | €112,022 | €142,628 | +€30,605 | +27.3% |
| Accrued charges and deferred income | 492/3 | €3,878 | €3,878 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,190 | €23,659 | +€470 | +2.0% |
| Other operating charges | 640/8 | €3,372 | €3,334 | -€38 | -1.1% |
| Gross operating margin | 9900 | €66,977 | €66,699 | -€278 | -0.4% |
| Operating profit (loss) | 9901 | €40,416 | €39,706 | -€710 | -1.8% |
| Financial charges | 65/66B | €10,804 | €7,652 | -€3,152 | -29.2% |
| Recurring financial charges | 65 | €10,804 | €7,652 | -€3,152 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | €29,612 | €32,053 | +€2,442 | +8.2% |
| Income taxes | 67/77 | €8,981 | €9,933 | +€952 | +10.6% |
| Profit (loss) for the period | 9904 | €20,631 | €22,120 | +€1,490 | +7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,631 | €22,120 | +€1,490 | +7.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.