MANAISA: 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.
MANAISA
Largest movements
- Cash +€47,757
up €47,757 (+118.0%), from €40,484 to €88,240
mainly Tax, wage and social debts (+€34,944) and Trade debts (+€29,937)
- Receivables within one year +€23,413
up €23,413 (+102.6%), from €22,809 to €46,222
of which Other amounts receivable: +€31,523
- Tangible fixed assets +€9,486
up €9,486 (+73.0%), from €12,986 to €22,472
of which Other tangible fixed assets: +€6,719
- Stocks and contracts +€4,353
up €4,353 (+56.7%), from €7,682 to €12,035
- Tax, wage and social debts +€34,944
up €34,944 (+129.9%), from €26,908 to €61,852
of which Remuneration and social security: +€18,202
- Trade debts +€29,937
up €29,937 (+152.1%), from €19,686 to €49,623
- Other debts +€14,402
up €14,402 (+97.7%), from €14,739 to €29,141
- Profit (loss) carried forward +€5,577
up €5,577 (+68.9%), from €8,097 to €13,674
- Turnover -€327,934
no longer reported in 2024 (was €327,934)
- Purchases and services +€99,264
up €99,264 (+45.3%), from €219,270 to €318,534
- Gross operating margin +€45,368
up €45,368 (+41.8%), from €108,665 to €154,033
- Staff costs +€38,817
up €38,817 (+50.2%), from €77,341 to €116,158
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 | €86,230 | €171,090 | +€84,860 | +98.4% |
| Formation expenses | 20 | €466 | €200 | -€266 | -57.1% |
| Fixed assets | 21/28 | €12,986 | €22,472 | +€9,486 | +73.0% |
| Tangible fixed assets | 22/27 | €12,986 | €22,472 | +€9,486 | +73.0% |
| Plant, machinery and equipment | 23 | €6,090 | €12,024 | +€5,934 | +97.4% |
| Furniture and vehicles | 24 | €3,167 | - | -€3,167 | |
| Other tangible fixed assets | 26 | €3,729 | €10,448 | +€6,719 | +180.2% |
| Current assets | 29/58 | €72,778 | €148,418 | +€75,640 | +103.9% |
| Stocks and contracts in progress | 3 | €7,682 | €12,035 | +€4,353 | +56.7% |
| Stocks | 30/36 | €7,682 | €12,035 | +€4,353 | +56.7% |
| Amounts receivable within one year | 40/41 | €22,809 | €46,222 | +€23,413 | +102.6% |
| Trade receivables | 40 | €19,636 | €11,526 | -€8,110 | -41.3% |
| Other amounts receivable | 41 | €3,173 | €34,696 | +€31,523 | +993.4% |
| Cash at bank and in hand | 54/58 | €40,484 | €88,240 | +€47,757 | +118.0% |
| Deferred charges and accrued income | 490/1 | €1,803 | €1,920 | +€118 | +6.5% |
| Total equity and liabilities | 10/49 | €86,230 | €171,090 | +€84,860 | +98.4% |
| Equity | 10/15 | €24,897 | €30,474 | +€5,577 | +22.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Capital | 10 | - | €15,000 | +€15,000 | |
| Issued capital | 100 | - | €15,000 | +€15,000 | |
| Reserves | 13 | €1,800 | €1,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,800 | +€1,800 | |
| Legal reserve | 130 | - | €1,800 | +€1,800 | |
| Distributable reserves | 133 | €1,800 | - | -€1,800 | |
| Profit (loss) carried forward | 14 | €8,097 | €13,674 | +€5,577 | +68.9% |
| Amounts payable | 17/49 | €61,333 | €140,616 | +€79,283 | +129.3% |
| Amounts payable within one year | 42/48 | €61,333 | €140,616 | +€79,283 | +129.3% |
| Trade debts | 44 | €19,686 | €49,623 | +€29,937 | +152.1% |
| Suppliers | 440/4 | €19,686 | €49,623 | +€29,937 | +152.1% |
| Taxes, remuneration and social security | 45 | €26,908 | €61,852 | +€34,944 | +129.9% |
| Taxes | 450/3 | €42 | €16,784 | +€16,742 | +39748.3% |
| Remuneration and social security | 454/9 | €26,865 | €45,068 | +€18,202 | +67.8% |
| Other amounts payable | 47/48 | €14,739 | €29,141 | +€14,402 | +97.7% |
| Turnover | 70 | €327,934 | - | -€327,934 | |
| Goods, raw materials, services and sundry goods | 60/61 | €219,270 | €318,534 | +€99,264 | +45.3% |
| Remuneration, social security and pensions | 62 | €77,341 | €116,158 | +€38,817 | +50.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,050 | €14,420 | +€2,371 | +19.7% |
| Other operating charges | 640/8 | €773 | €767 | -€6 | -0.8% |
| Non-recurring operating charges | 66A | €3,187 | - | -€3,187 | |
| Gross operating margin | 9900 | €108,665 | €154,033 | +€45,368 | +41.8% |
| Operating profit (loss) | 9901 | €15,314 | €22,688 | +€7,374 | +48.2% |
| Financial income | 75/76B | €1,740 | €4,024 | +€2,284 | +131.2% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -83.3% |
| Non-recurring financial income | 76B | €1,740 | €4,024 | +€2,284 | +131.3% |
| Financial charges | 65/66B | €1,019 | €1,326 | +€307 | +30.2% |
| Recurring financial charges | 65 | €1,019 | €428 | -€591 | -58.0% |
| Non-recurring financial charges | 66B | - | €898 | +€898 | |
| Profit (loss) for the period before taxes | 9903 | €16,035 | €25,386 | +€9,350 | +58.3% |
| Income taxes | 67/77 | €884 | €2,009 | +€1,125 | +127.4% |
| Profit (loss) for the period | 9904 | €15,152 | €23,377 | +€8,225 | +54.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,152 | €23,377 | +€8,225 | +54.3% |
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 3 October 2026 via checked.be.