MANIPAT: 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.
MANIPAT
Largest movements
- Receivables within one year +€1.1m
new in 2024: €1.1m
- Tangible fixed assets -€234,994
no longer reported in 2024 (was €234,994)
of which Land and buildings: -€229,614
- Profit (loss) carried forward +€646,779
no longer reported in 2024 (was -€646,779)
- Reserves +€119,860
new in 2024: €119,860
- Tax, wage and social debts +€78,644
new in 2024: €78,644
- Accrued charges and deferred income +€13,000
up €13,000 (+5.6%), from €233,205 to €246,205
- Gross operating margin +€833,794
up €833,794 (+6044.2%), from €13,795 to €847,589
- Taxes +€78,644
new in 2024: €78,644
- Depreciation -€37,830
no longer reported in 2024 (was €37,830)
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 | €276,460 | €1,138,850 | +€862,390 | +311.9% |
| Fixed assets | 21/28 | €234,994 | - | -€234,994 | |
| Tangible fixed assets | 22/27 | €234,994 | - | -€234,994 | |
| Land and buildings | 22 | €229,614 | - | -€229,614 | |
| Plant, machinery and equipment | 23 | €5,380 | - | -€5,380 | |
| Current assets | 29/58 | €41,467 | €1,138,850 | +€1.1m | +2646.4% |
| Amounts receivable within one year | 40/41 | - | €1,100,000 | +€1.1m | |
| Other amounts receivable | 41 | - | €1,100,000 | +€1.1m | |
| Cash at bank and in hand | 54/58 | €39,711 | €36,878 | -€2,833 | -7.1% |
| Deferred charges and accrued income | 490/1 | €1,756 | €1,973 | +€217 | +12.4% |
| Total equity and liabilities | 10/49 | €276,460 | €1,138,850 | +€862,390 | +311.9% |
| Equity | 10/15 | -€2,256 | €764,383 | +€766,639 | |
| Contributions | 10/11 | €644,523 | €644,523 | = | 0.0% |
| Capital | 10 | €644,523 | €644,523 | = | 0.0% |
| Issued capital | 100 | €644,523 | €644,523 | = | 0.0% |
| Reserves | 13 | - | €119,860 | +€119,860 | |
| Distributable reserves | 133 | - | €119,860 | +€119,860 | |
| Profit (loss) carried forward | 14 | -€646,779 | - | +€646,779 | |
| Amounts payable | 17/49 | €278,716 | €374,467 | +€95,751 | +34.4% |
| Amounts payable after more than one year | 17 | €45,000 | €45,000 | = | 0.0% |
| Other amounts payable | 178/9 | €45,000 | €45,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €511 | €83,262 | +€82,751 | +16202.6% |
| Trade debts | 44 | €336 | €4,444 | +€4,108 | +1221.0% |
| Suppliers | 440/4 | €336 | €4,444 | +€4,108 | +1221.0% |
| Taxes, remuneration and social security | 45 | - | €78,644 | +€78,644 | |
| Taxes | 450/3 | - | €78,644 | +€78,644 | |
| Other amounts payable | 47/48 | €174 | €174 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €233,205 | €246,205 | +€13,000 | +5.6% |
| Non-recurring operating income | 76A | - | €865,006 | +€865,006 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,830 | - | -€37,830 | |
| Other operating charges | 640/8 | €2,138 | €2,219 | +€81 | +3.8% |
| Gross operating margin | 9900 | €13,795 | €847,589 | +€833,794 | +6044.2% |
| Operating profit (loss) | 9901 | -€26,173 | €845,371 | +€871,544 | |
| Financial charges | 65/66B | €49 | €88 | +€39 | +78.4% |
| Recurring financial charges | 65 | €49 | €88 | +€39 | +78.4% |
| Profit (loss) for the period before taxes | 9903 | -€26,222 | €845,282 | +€871,505 | |
| Income taxes | 67/77 | - | €78,644 | +€78,644 | |
| Profit (loss) for the period | 9904 | -€26,222 | €766,639 | +€792,861 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,222 | €766,639 | +€792,861 |
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 3 October 2026 via checked.be.