MANOBOIS: 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.
MANOBOIS
Largest movements
- Tangible fixed assets +€26,749
up €26,749 (+340%), from €7,862 to €34,612
of which Furniture and vehicles: +€27,250
- Cash +€7,948
up €7,948 (+1,060%), from €750 to €8,698
mainly Trade debts (+€23,132) and Net result for the year (+€12,851)
- Trade debts +€23,132
up €23,132 (+26.9%), from €85,988 to €109,119
- Other debts -€8,286
down €8,286 (-58.0%), from €14,286 to €6,000
- Profit (loss) carried forward +€6,851
up €6,851 (+25.1%), from €27,304 to €34,155
- Debts after one year +€5,674
new in 2024: €5,674
- Tax, wage and social debts +€4,768
up €4,768 (+91.1%), from €5,234 to €10,002
of which Taxes: +€5,102
- Turnover -€252,118
no longer reported in 2024 (was €252,118)
- Purchases and services -€230,084
no longer reported in 2024 (was €230,084)
- Financial income +€6,928
up €6,928 (+196%), from €3,539 to €10,466
of which Non-recurring financial income: +€4,550
- Financial charges +€6,880
up €6,880 (+149%), from €4,613 to €11,492
of which Non-recurring financial charges: +€5,317
- Taxes +€5,942
up €5,942 (+199%), from €2,980 to €8,922
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 | €160,926 | €195,958 | +€35,032 | +21.8% |
| Fixed assets | 21/28 | €8,112 | €34,862 | +€26,749 | +330% |
| Tangible fixed assets | 22/27 | €7,862 | €34,612 | +€26,749 | +340% |
| Plant, machinery and equipment | 23 | €6,062 | €5,561 | -€501 | -8.3% |
| Furniture and vehicles | 24 | €1,800 | €29,050 | +€27,250 | +1,514% |
| Leasing and similar rights | 25 | €0 | - | -€0 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €152,813 | €161,097 | +€8,283 | +5.4% |
| Amounts receivable within one year | 40/41 | €149,334 | €150,095 | +€762 | +0.5% |
| Trade receivables | 40 | €61,746 | €29,907 | -€31,839 | -51.6% |
| Other amounts receivable | 41 | €87,587 | €120,188 | +€32,601 | +37.2% |
| Cash at bank and in hand | 54/58 | €750 | €8,698 | +€7,948 | +1,060% |
| Deferred charges and accrued income | 490/1 | €2,730 | €2,303 | -€427 | -15.6% |
| Total equity and liabilities | 10/49 | €160,926 | €195,958 | +€35,032 | +21.8% |
| Equity | 10/15 | €35,364 | €42,215 | +€6,851 | +19.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,304 | €34,155 | +€6,851 | +25.1% |
| Amounts payable | 17/49 | €125,562 | €153,743 | +€28,181 | +22.4% |
| Amounts payable after more than one year | 17 | - | €5,674 | +€5,674 | |
| Financial debts | 170/4 | - | €5,674 | +€5,674 | |
| Amounts payable within one year | 42/48 | €125,562 | €148,069 | +€22,507 | +17.9% |
| Current portion of amounts payable after more than one year | 42 | €1,107 | €1,486 | +€378 | +34.2% |
| Financial debts | 43 | €18,947 | €21,462 | +€2,515 | +13.3% |
| Credit institutions | 430/8 | €18,947 | €21,462 | +€2,515 | +13.3% |
| Trade debts | 44 | €85,988 | €109,119 | +€23,132 | +26.9% |
| Suppliers | 440/4 | €85,988 | €109,119 | +€23,132 | +26.9% |
| Taxes, remuneration and social security | 45 | €5,234 | €10,002 | +€4,768 | +91.1% |
| Taxes | 450/3 | €4,900 | €10,002 | +€5,102 | +104% |
| Remuneration and social security | 454/9 | €334 | - | -€334 | |
| Other amounts payable | 47/48 | €14,286 | €6,000 | -€8,286 | -58.0% |
| Turnover | 70 | €252,118 | - | -€252,118 | |
| Goods, raw materials, services and sundry goods | 60/61 | €230,084 | - | -€230,084 | |
| Remuneration, social security and pensions | 62 | - | €205 | +€205 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,273 | €4,408 | -€4,866 | -52.5% |
| Other operating charges | 640/8 | €3,130 | €1,007 | -€2,123 | -67.8% |
| Gross operating margin | 9900 | €26,508 | €28,420 | +€1,912 | +7.2% |
| Operating profit (loss) | 9901 | €14,105 | €22,800 | +€8,695 | +61.6% |
| Financial income | 75/76B | €3,539 | €10,466 | +€6,928 | +196% |
| Recurring financial income | 75 | €3,539 | €5,916 | +€2,378 | +67.2% |
| Non-recurring financial income | 76B | - | €4,550 | +€4,550 | |
| Financial charges | 65/66B | €4,613 | €11,492 | +€6,880 | +149% |
| Recurring financial charges | 65 | €4,031 | €5,593 | +€1,563 | +38.8% |
| Non-recurring financial charges | 66B | €582 | €5,899 | +€5,317 | +914% |
| Profit (loss) for the period before taxes | 9903 | €13,031 | €21,774 | +€8,743 | +67.1% |
| Income taxes | 67/77 | €2,980 | €8,922 | +€5,942 | +199% |
| Profit (loss) for the period | 9904 | €10,051 | €12,851 | +€2,800 | +27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,051 | €12,851 | +€2,800 | +27.9% |
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 16 October 2026 via checked.be.