MANIMA: 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.
MANIMA
Largest movements
- Receivables within one year +€81,085
up €81,085 (+295.8%), from €27,415 to €108,500
- Tangible fixed assets -€24,607
down €24,607 (-3.1%), from €784,916 to €760,309
of which Land and buildings: -€26,351
- Profit (loss) carried forward +€143,776
up €143,776 (+63.9%), from €225,099 to €368,875
- Debts after one year -€88,729
down €88,729 (-74.1%), from €119,667 to €30,937
- Tax, wage and social debts +€76,449
up €76,449 (+84.2%), from €90,805 to €167,253
of which Taxes: +€78,449
- Other debts -€65,200
down €65,200 (-25.0%), from €260,931 to €195,731
- Trade debts -€13,921
no longer reported in 2024 (was €13,921)
- Gross operating margin +€132,854
up €132,854 (+135.8%), from €97,838 to €230,692
- Taxes +€37,966
up €37,966 (+199.2%), from €19,062 to €57,029
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 | €828,837 | €882,298 | +€53,461 | +6.5% |
| Fixed assets | 21/28 | €784,916 | €760,309 | -€24,607 | -3.1% |
| Tangible fixed assets | 22/27 | €784,916 | €760,309 | -€24,607 | -3.1% |
| Land and buildings | 22 | €784,916 | €758,566 | -€26,351 | -3.4% |
| Furniture and vehicles | 24 | - | €1,743 | +€1,743 | |
| Current assets | 29/58 | €43,921 | €121,989 | +€78,068 | +177.7% |
| Amounts receivable within one year | 40/41 | €27,415 | €108,500 | +€81,085 | +295.8% |
| Trade receivables | 40 | €27,415 | €108,500 | +€81,085 | +295.8% |
| Cash at bank and in hand | 54/58 | €16,146 | €13,117 | -€3,029 | -18.8% |
| Deferred charges and accrued income | 490/1 | €360 | €372 | +€12 | +3.3% |
| Total equity and liabilities | 10/49 | €828,837 | €882,298 | +€53,461 | +6.5% |
| Equity | 10/15 | €255,870 | €399,647 | +€143,776 | +56.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,171 | €12,171 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,311 | €10,311 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €225,099 | €368,875 | +€143,776 | +63.9% |
| Amounts payable | 17/49 | €572,967 | €482,651 | -€90,316 | -15.8% |
| Amounts payable after more than one year | 17 | €119,667 | €30,937 | -€88,729 | -74.1% |
| Financial debts | 170/4 | €119,667 | €30,937 | -€88,729 | -74.1% |
| Amounts payable within one year | 42/48 | €453,300 | €451,714 | -€1,586 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €87,644 | €88,729 | +€1,086 | +1.2% |
| Trade debts | 44 | €13,921 | - | -€13,921 | |
| Suppliers | 440/4 | €13,921 | - | -€13,921 | |
| Taxes, remuneration and social security | 45 | €90,805 | €167,253 | +€76,449 | +84.2% |
| Taxes | 450/3 | €88,805 | €167,253 | +€78,449 | +88.3% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €260,931 | €195,731 | -€65,200 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,270 | €26,351 | +€81 | +0.3% |
| Other operating charges | 640/8 | €2,718 | €1,340 | -€1,378 | -50.7% |
| Gross operating margin | 9900 | €97,838 | €230,692 | +€132,854 | +135.8% |
| Operating profit (loss) | 9901 | €68,851 | €203,001 | +€134,151 | +194.8% |
| Financial charges | 65/66B | €3,005 | €2,197 | -€808 | -26.9% |
| Recurring financial charges | 65 | €3,005 | €2,197 | -€808 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €65,845 | €200,805 | +€134,959 | +205.0% |
| Income taxes | 67/77 | €19,062 | €57,029 | +€37,966 | +199.2% |
| Profit (loss) for the period | 9904 | €46,783 | €143,776 | +€96,993 | +207.3% |
| Profit (loss) for the period to be appropriated | 9905 | €46,783 | €143,776 | +€96,993 | +207.3% |
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 9 October 2026 via checked.be.