MANARSHPREET: 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.
MANARSHPREET
Largest movements
- Cash -€27,375
down €27,375 (-47.2%), from €57,967 to €30,592
mainly Receivables within one year (-€25,619) and Short-term financial debts (-€6,964)
- Receivables within one year +€25,619
new in 2022: €25,619
- Stocks and contracts -€3,098
down €3,098 (-10.5%), from €29,549 to €26,451
- Deferred charges and accrued income -€1,010
no longer reported in 2022 (was €1,010)
- Profit (loss) carried forward +€10,267
up €10,267 (+53.1%), from €19,334 to €29,600
- Short-term financial debts -€6,964
no longer reported in 2022 (was €6,964)
- Trade debts -€6,608
down €6,608 (-61.7%), from €10,706 to €4,098
- Contributions +€2,900
up €2,900 (+18.5%), from €15,700 to €18,600
- Current portion of long-term debt -€2,218
down €2,218 (-53.4%), from €4,156 to €1,938
- Purchases and services -€194,694
down €194,694 (-29.4%), from €662,216 to €467,521
- Staff costs -€17,908
down €17,908 (-47.0%), from €38,103 to €20,195
- Gross operating margin -€11,971
down €11,971 (-27.3%), from €43,812 to €31,841
- Other operating charges -€1,758
down €1,758 (-74.7%), from €2,355 to €597
- Financial charges -€1,018
down €1,018 (-37.9%), from €2,683 to €1,665
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,376 | €83,512 | -€5,864 | -6.6% |
| Fixed assets | 21/28 | €850 | €850 | = | 0.0% |
| Financial fixed assets | 28 | €850 | €850 | = | 0.0% |
| Current assets | 29/58 | €88,526 | €82,662 | -€5,864 | -6.6% |
| Stocks and contracts in progress | 3 | €29,549 | €26,451 | -€3,098 | -10.5% |
| Stocks | 30/36 | €29,549 | €26,451 | -€3,098 | -10.5% |
| Amounts receivable within one year | 40/41 | - | €25,619 | +€25,619 | |
| Other amounts receivable | 41 | - | €25,619 | +€25,619 | |
| Cash at bank and in hand | 54/58 | €57,967 | €30,592 | -€27,375 | -47.2% |
| Deferred charges and accrued income | 490/1 | €1,010 | - | -€1,010 | |
| Total equity and liabilities | 10/49 | €89,376 | €83,512 | -€5,864 | -6.6% |
| Equity | 10/15 | €39,284 | €52,451 | +€13,167 | +33.5% |
| Contributions | 10/11 | €15,700 | €18,600 | +€2,900 | +18.5% |
| Capital | 10 | €15,700 | €18,600 | +€2,900 | +18.5% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €2,900 | - | -€2,900 | |
| Reserves | 13 | €4,250 | €4,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,390 | €2,390 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,334 | €29,600 | +€10,267 | +53.1% |
| Amounts payable | 17/49 | €50,091 | €31,061 | -€19,031 | -38.0% |
| Amounts payable after more than one year | 17 | €1,938 | - | -€1,938 | |
| Financial debts | 170/4 | €1,938 | - | -€1,938 | |
| Amounts payable within one year | 42/48 | €48,153 | €31,061 | -€17,092 | -35.5% |
| Current portion of amounts payable after more than one year | 42 | €4,156 | €1,938 | -€2,218 | -53.4% |
| Financial debts | 43 | €6,964 | - | -€6,964 | |
| Credit institutions | 430/8 | €6,964 | - | -€6,964 | |
| Trade debts | 44 | €10,706 | €4,098 | -€6,608 | -61.7% |
| Suppliers | 440/4 | €10,706 | €4,098 | -€6,608 | -61.7% |
| Taxes, remuneration and social security | 45 | €26,327 | €25,025 | -€1,303 | -4.9% |
| Taxes | 450/3 | €20,781 | €21,394 | +€614 | +3.0% |
| Remuneration and social security | 454/9 | €5,547 | €3,630 | -€1,916 | -34.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €662,216 | €467,521 | -€194,694 | -29.4% |
| Remuneration, social security and pensions | 62 | €38,103 | €20,195 | -€17,908 | -47.0% |
| Other operating charges | 640/8 | €2,355 | €597 | -€1,758 | -74.7% |
| Gross operating margin | 9900 | €43,812 | €31,841 | -€11,971 | -27.3% |
| Operating profit (loss) | 9901 | €3,354 | €11,049 | +€7,695 | +229.4% |
| Financial income | 75/76B | - | €883 | +€883 | |
| Recurring financial income | 75 | - | €883 | +€883 | |
| Financial charges | 65/66B | €2,683 | €1,665 | -€1,018 | -37.9% |
| Recurring financial charges | 65 | €2,683 | €1,665 | -€1,018 | -37.9% |
| Profit (loss) for the period before taxes | 9903 | €671 | €10,267 | +€9,596 | +1430.2% |
| Profit (loss) for the period | 9904 | €671 | €10,267 | +€9,596 | +1430.2% |
| Profit (loss) for the period to be appropriated | 9905 | €671 | €10,267 | +€9,596 | +1430.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.