MANITES: 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.
MANITES
Largest movements
- Current assets -€34,679
down €34,679 (-26.1%), from €132,833 to €98,154
of which Receivables within one year: -€59,947
- Tangible fixed assets -€3,337
down €3,337 (-5.2%), from €64,285 to €60,949
- Debts within one year -€31,263
down €31,263 (-24.8%), from €126,022 to €94,759
- Debts after one year -€12,286
down €12,286 (-53.7%), from €22,873 to €10,587
- Equity +€5,533
up €5,533 (+11.5%), from €48,224 to €53,757
of which Reserves: +€5,533
- Gross operating margin -€24,163
down €24,163 (-14.2%), from €169,614 to €145,451
- Depreciation -€5,995
down €5,995 (-25.1%), from €23,840 to €17,845
- Taxes +€3,894
up €3,894 (+25.1%), from €15,514 to €19,408
From the 2012 result to the 2013 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2012 | 2013 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €197,118 | €159,103 | -€38,015 | -19.3% |
| Fixed assets | 21/28 | €64,285 | €60,949 | -€3,337 | -5.2% |
| Tangible fixed assets | 22/27 | €64,285 | €60,949 | -€3,337 | -5.2% |
| Current assets | 29/58 | €132,833 | €98,154 | -€34,679 | -26.1% |
| Amounts receivable within one year | 40/41 | €98,134 | €38,187 | -€59,947 | -61.1% |
| Current investments | 50/53 | €2,854 | €2,873 | +€19 | +0.7% |
| Cash at bank and in hand | 54/58 | €9,073 | €40,976 | +€31,903 | +352% |
| Total equity and liabilities | 10/49 | €197,118 | €159,103 | -€38,015 | -19.3% |
| Equity | 10/15 | €48,224 | €53,757 | +€5,533 | +11.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €29,632 | €35,165 | +€5,533 | +18.7% |
| Profit (loss) carried forward | 14 | -€5,203 | -€3,679 | +€1,524 | +29.3% |
| Amounts payable | 17/49 | €148,894 | €105,345 | -€43,549 | -29.2% |
| Amounts payable after more than one year | 17 | €22,873 | €10,587 | -€12,286 | -53.7% |
| Amounts payable within one year | 42/48 | €126,022 | €94,759 | -€31,263 | -24.8% |
| Trade debts | 44 | €89,925 | €50,557 | -€39,369 | -43.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,840 | €17,845 | -€5,995 | -25.1% |
| Gross operating margin | 9900 | €169,614 | €145,451 | -€24,163 | -14.2% |
| Operating profit (loss) | 9901 | €41,433 | €38,214 | -€3,219 | -7.8% |
| Recurring financial income | 75 | €151 | €34 | -€117 | -77.2% |
| Recurring financial charges | 65 | €3,302 | €2,632 | -€670 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €38,188 | €24,941 | -€13,247 | -34.7% |
| Income taxes | 67/77 | €15,514 | €19,408 | +€3,894 | +25.1% |
| Profit (loss) for the period | 9904 | €22,675 | €5,533 | -€17,141 | -75.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,675 | €5,533 | -€17,141 | -75.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2012 and 31 December 2013. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.