MANAL: 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.
MANAL
Largest movements
- Receivables within one year -€8,546
down €8,546 (-100.0%), from €8,547 to €1
- Current portion of long-term debt -€11,824
no longer reported in 2023 (was €11,824)
- Other debts +€5,290
new in 2023: €5,290
- Profit (loss) carried forward -€4,015
down €4,015 (-125.7%), from -€3,195 to -€7,210
- Trade debts +€1,951
new in 2023: €1,951
- Turnover -€16,128
down €16,128 (-60.6%), from €26,616 to €10,488
- Purchases and services -€12,476
down €12,476 (-42.6%), from €29,297 to €16,822
- Gross operating margin +€348
up €348 (+13.0%), from -€2,681 to -€2,333
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,629 | €31 | -€8,598 | -99.6% |
| Current assets | 29/58 | €8,629 | €31 | -€8,598 | -99.6% |
| Amounts receivable within one year | 40/41 | €8,547 | €1 | -€8,546 | -100.0% |
| Other amounts receivable | 41 | €8,547 | €1 | -€8,546 | -100.0% |
| Cash at bank and in hand | 54/58 | €83 | €31 | -€52 | -63.1% |
| Total equity and liabilities | 10/49 | €8,629 | €31 | -€8,598 | -99.6% |
| Equity | 10/15 | -€3,195 | -€7,210 | -€4,015 | -125.7% |
| Profit (loss) carried forward | 14 | -€3,195 | -€7,210 | -€4,015 | -125.7% |
| Amounts payable | 17/49 | €11,824 | €7,241 | -€4,583 | -38.8% |
| Amounts payable within one year | 42/48 | €11,824 | €7,241 | -€4,583 | -38.8% |
| Current portion of amounts payable after more than one year | 42 | €11,824 | - | -€11,824 | |
| Trade debts | 44 | - | €1,951 | +€1,951 | |
| Suppliers | 440/4 | - | €1,951 | +€1,951 | |
| Other amounts payable | 47/48 | - | €5,290 | +€5,290 | |
| Turnover | 70 | €26,616 | €10,488 | -€16,128 | -60.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €29,297 | €16,822 | -€12,476 | -42.6% |
| Remuneration, social security and pensions | 62 | €241 | €330 | +€89 | +37.0% |
| Other operating charges | 640/8 | €104 | €328 | +€224 | +215.2% |
| Gross operating margin | 9900 | -€2,681 | -€2,333 | +€348 | +13.0% |
| Operating profit (loss) | 9901 | -€3,026 | -€2,991 | +€35 | +1.1% |
| Financial charges | 65/66B | €168 | €184 | +€15 | +9.0% |
| Recurring financial charges | 65 | €168 | €184 | +€15 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,195 | -€3,175 | +€20 | +0.6% |
| Profit (loss) for the period | 9904 | -€3,195 | -€3,175 | +€20 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,195 | -€3,175 | +€20 | +0.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.