Manderlier consulting: 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.
Manderlier consulting
Largest movements
- Cash +€15,708
up €15,708 (+35.8%), from €43,831 to €59,538
mainly Net result for the year (+€12,744) and Receivables after one year (+€10,020)
- Receivables after one year -€10,020
down €10,020 (-66.9%), from €14,980 to €4,960
- Receivables within one year -€3,523
down €3,523 (-17.4%), from €20,295 to €16,772
of which Other amounts receivable: -€3,697
- Reserves +€5,819
up €5,819 (+4.4%), from €132,808 to €138,627
- Trade debts -€2,250
down €2,250 (-55.7%), from €4,040 to €1,790
- Gross operating margin -€11,801
down €11,801 (-30.4%), from €38,792 to €26,991
- Taxes -€7,713
down €7,713 (-56.3%), from €13,704 to €5,991
- Financial income -€7,267
down €7,267 (-75.6%), from €9,613 to €2,345
- Financial charges +€2,475
up €2,475, from -€2,065 to €410
- Depreciation +€2,028
up €2,028 (+58.6%), from €3,462 to €5,491
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 | €220,043 | €222,126 | +€2,083 | +0.9% |
| Fixed assets | 21/28 | €24,319 | €23,915 | -€404 | -1.7% |
| Tangible fixed assets | 22/27 | €24,319 | €23,915 | -€404 | -1.7% |
| Land and buildings | 22 | €15,296 | €15,296 | = | 0.0% |
| Plant, machinery and equipment | 23 | €4,349 | €5,873 | +€1,525 | +35.1% |
| Furniture and vehicles | 24 | €3,838 | €2,276 | -€1,562 | -40.7% |
| Other tangible fixed assets | 26 | €836 | €470 | -€366 | -43.8% |
| Current assets | 29/58 | €195,724 | €198,211 | +€2,486 | +1.3% |
| Amounts receivable after more than one year | 29 | €14,980 | €4,960 | -€10,020 | -66.9% |
| Other amounts receivable | 291 | €14,980 | €4,960 | -€10,020 | -66.9% |
| Amounts receivable within one year | 40/41 | €20,295 | €16,772 | -€3,523 | -17.4% |
| Trade receivables | 40 | €2,919 | €3,093 | +€174 | +5.9% |
| Other amounts receivable | 41 | €17,376 | €13,679 | -€3,697 | -21.3% |
| Current investments | 50/53 | €114,974 | €115,049 | +€75 | +0.1% |
| Cash at bank and in hand | 54/58 | €43,831 | €59,538 | +€15,708 | +35.8% |
| Deferred charges and accrued income | 490/1 | €1,645 | €1,892 | +€248 | +15.1% |
| Total equity and liabilities | 10/49 | €220,043 | €222,126 | +€2,083 | +0.9% |
| Equity | 10/15 | €207,177 | €212,995 | +€5,819 | +2.8% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €132,808 | €138,627 | +€5,819 | +4.4% |
| Distributable reserves | 133 | €132,808 | €138,627 | +€5,819 | +4.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €12,867 | €9,130 | -€3,736 | -29.0% |
| Amounts payable within one year | 42/48 | €12,867 | €9,130 | -€3,736 | -29.0% |
| Trade debts | 44 | €4,040 | €1,790 | -€2,250 | -55.7% |
| Suppliers | 440/4 | €4,040 | €1,790 | -€2,250 | -55.7% |
| Taxes, remuneration and social security | 45 | €3,461 | €3,461 | = | 0.0% |
| Taxes | 450/3 | €3,461 | €3,461 | = | 0.0% |
| Other amounts payable | 47/48 | €5,366 | €3,880 | -€1,486 | -27.7% |
| Remuneration, social security and pensions | 62 | - | €405 | +€405 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,462 | €5,491 | +€2,028 | +58.6% |
| Other operating charges | 640/8 | €4,206 | €4,295 | +€89 | +2.1% |
| Gross operating margin | 9900 | €38,792 | €26,991 | -€11,801 | -30.4% |
| Operating profit (loss) | 9901 | €31,123 | €16,800 | -€14,323 | -46.0% |
| Financial income | 75/76B | €9,613 | €2,345 | -€7,267 | -75.6% |
| Recurring financial income | 75 | €9,613 | €2,345 | -€7,267 | -75.6% |
| Financial charges | 65/66B | -€2,065 | €410 | +€2,475 | |
| Recurring financial charges | 65 | -€2,065 | €410 | +€2,475 | |
| Profit (loss) for the period before taxes | 9903 | €42,801 | €18,735 | -€24,066 | -56.2% |
| Income taxes | 67/77 | €13,704 | €5,991 | -€7,713 | -56.3% |
| Profit (loss) for the period | 9904 | €29,097 | €12,744 | -€16,353 | -56.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,097 | €12,744 | -€16,353 | -56.2% |
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 22 October 2026 via checked.be.