MANAKAMANA: 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.
MANAKAMANA
Largest movements
- Receivables within one year -€8,231
down €8,231 (-16.7%), from €49,340 to €41,109
- Cash +€2,964
up €2,964 (+26.0%), from €11,383 to €14,347
mainly Receivables within one year (+€8,231) and Trade debts (+€2,753)
- Formation expenses -€913
no longer reported in 2024 (was €913)
- Profit (loss) carried forward -€5,555
down €5,555 (-15.4%), from €36,165 to €30,610
- Tax, wage and social debts -€3,739
down €3,739 (-76.3%), from €4,903 to €1,164
- Trade debts +€2,753
up €2,753 (+114%), from €2,419 to €5,172
- Gross operating margin -€19,207
down €19,207 (-55.7%), from €34,471 to €15,264
- Staff costs -€13,105
down €13,105 (-40.3%), from €32,555 to €19,449
- Taxes -€2,494
no longer reported in 2024 (was €2,494)
- Other operating charges +€1,903
up €1,903 (+430%), from €443 to €2,345
- Depreciation +€913
up €913 (+253%), from €360 to €1,274
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 | €62,087 | €55,546 | -€6,541 | -10.5% |
| Formation expenses | 20 | €913 | - | -€913 | |
| Fixed assets | 21/28 | €450 | €90 | -€360 | -80.0% |
| Tangible fixed assets | 22/27 | €450 | €90 | -€360 | -80.0% |
| Plant, machinery and equipment | 23 | €450 | €90 | -€360 | -80.0% |
| Current assets | 29/58 | €60,723 | €55,456 | -€5,267 | -8.7% |
| Amounts receivable within one year | 40/41 | €49,340 | €41,109 | -€8,231 | -16.7% |
| Other amounts receivable | 41 | €49,340 | €41,109 | -€8,231 | -16.7% |
| Cash at bank and in hand | 54/58 | €11,383 | €14,347 | +€2,964 | +26.0% |
| Total equity and liabilities | 10/49 | €62,087 | €55,546 | -€6,541 | -10.5% |
| Equity | 10/15 | €54,765 | €49,210 | -€5,555 | -10.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Profit (loss) carried forward | 14 | €36,165 | €30,610 | -€5,555 | -15.4% |
| Amounts payable | 17/49 | €7,322 | €6,336 | -€986 | -13.5% |
| Amounts payable within one year | 42/48 | €7,322 | €6,336 | -€986 | -13.5% |
| Trade debts | 44 | €2,419 | €5,172 | +€2,753 | +114% |
| Suppliers | 440/4 | €2,419 | €5,172 | +€2,753 | +114% |
| Taxes, remuneration and social security | 45 | €4,903 | €1,164 | -€3,739 | -76.3% |
| Taxes | 450/3 | €4,903 | €1,164 | -€3,739 | -76.3% |
| Remuneration, social security and pensions | 62 | €32,555 | €19,449 | -€13,105 | -40.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €360 | €1,274 | +€913 | +253% |
| Other operating charges | 640/8 | €443 | €2,345 | +€1,903 | +430% |
| Gross operating margin | 9900 | €34,471 | €15,264 | -€19,207 | -55.7% |
| Operating profit (loss) | 9901 | €1,114 | -€7,804 | -€8,918 | |
| Financial income | 75/76B | €2,345 | €2,593 | +€248 | +10.6% |
| Recurring financial income | 75 | €2,345 | €2,593 | +€248 | +10.6% |
| Financial charges | 65/66B | €227 | €344 | +€117 | +51.4% |
| Recurring financial charges | 65 | €227 | €344 | +€117 | +51.4% |
| Profit (loss) for the period before taxes | 9903 | €3,231 | -€5,555 | -€8,787 | |
| Income taxes | 67/77 | €2,494 | - | -€2,494 | |
| Profit (loss) for the period | 9904 | €737 | -€5,555 | -€6,292 | |
| Profit (loss) for the period to be appropriated | 9905 | €737 | -€5,555 | -€6,292 |
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 17 October 2026 via checked.be.