Maneas: 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.
Maneas
Largest movements
- Deferred charges and accrued income -€30,990
down €30,990 (-19.5%), from €158,751 to €127,762
- Receivables within one year -€29,365
down €29,365 (-100.0%), from €29,365 to €0
of which Trade receivables: -€20,000
- Cash +€15,488
up €15,488 (+16.2%), from €95,892 to €111,380
mainly Net result for the year (+€187,908) and Deferred charges and accrued income (+€30,990)
- Tangible fixed assets -€8,895
down €8,895 (-11.2%), from €79,719 to €70,823
of which Land and buildings: -€8,166
- Reserves -€44,349
down €44,349 (-19.1%), from €232,256 to €187,908
- Tax, wage and social debts -€12,227
down €12,227 (-54.5%), from €22,424 to €10,197
- Gross operating margin -€49,510
down €49,510 (-15.6%), from €316,663 to €267,153
- Taxes -€15,176
down €15,176 (-21.0%), from €72,424 to €57,248
- Financial charges +€9,540
up €9,540 (+513.3%), from €1,859 to €11,399
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 | €368,727 | €314,965 | -€53,762 | -14.6% |
| Fixed assets | 21/28 | €84,719 | €75,823 | -€8,895 | -10.5% |
| Tangible fixed assets | 22/27 | €79,719 | €70,823 | -€8,895 | -11.2% |
| Land and buildings | 22 | €76,426 | €68,260 | -€8,166 | -10.7% |
| Furniture and vehicles | 24 | €3,293 | €2,563 | -€730 | -22.2% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €284,009 | €239,142 | -€44,867 | -15.8% |
| Amounts receivable within one year | 40/41 | €29,365 | €0 | -€29,365 | -100.0% |
| Trade receivables | 40 | €20,000 | €0 | -€20,000 | -100.0% |
| Other amounts receivable | 41 | €9,365 | €0 | -€9,365 | -100.0% |
| Cash at bank and in hand | 54/58 | €95,892 | €111,380 | +€15,488 | +16.2% |
| Deferred charges and accrued income | 490/1 | €158,751 | €127,762 | -€30,990 | -19.5% |
| Total equity and liabilities | 10/49 | €368,727 | €314,965 | -€53,762 | -14.6% |
| Equity | 10/15 | €250,856 | €206,508 | -€44,349 | -17.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €232,256 | €187,908 | -€44,349 | -19.1% |
| Distributable reserves | 133 | €232,256 | €187,908 | -€44,349 | -19.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €117,871 | €108,457 | -€9,414 | -8.0% |
| Amounts payable within one year | 42/48 | €117,871 | €108,457 | -€9,414 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €0 | €802 | +€802 | |
| Suppliers | 440/4 | €0 | €802 | +€802 | |
| Taxes, remuneration and social security | 45 | €22,424 | €10,197 | -€12,227 | -54.5% |
| Taxes | 450/3 | €22,424 | €10,197 | -€12,227 | -54.5% |
| Other amounts payable | 47/48 | €95,447 | €97,458 | +€2,011 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,403 | €9,983 | +€580 | +6.2% |
| Other operating charges | 640/8 | €721 | €615 | -€106 | -14.7% |
| Gross operating margin | 9900 | €316,663 | €267,153 | -€49,510 | -15.6% |
| Operating profit (loss) | 9901 | €306,539 | €256,555 | -€49,985 | -16.3% |
| Financial charges | 65/66B | €1,859 | €11,399 | +€9,540 | +513.3% |
| Recurring financial charges | 65 | €1,859 | €11,399 | +€9,540 | +513.3% |
| Profit (loss) for the period before taxes | 9903 | €304,680 | €245,156 | -€59,525 | -19.5% |
| Income taxes | 67/77 | €72,424 | €57,248 | -€15,176 | -21.0% |
| Profit (loss) for the period | 9904 | €232,256 | €187,908 | -€44,349 | -19.1% |
| Profit (loss) for the period to be appropriated | 9905 | €232,256 | €187,908 | -€44,349 | -19.1% |
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 30 September 2026 via checked.be.