Manolyco: 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.
Manolyco
Largest movements
- Cash +€30,094
up €30,094 (+227.8%), from €13,211 to €43,305
mainly Depreciation (+€25,143) and Receivables within one year (+€14,251)
- Tangible fixed assets -€25,143
down €25,143 (-7.7%), from €324,888 to €299,746
- Receivables within one year -€14,251
down €14,251 (-44.7%), from €31,885 to €17,634
- Debts after one year -€6,875
down €6,875 (-16.5%), from €41,575 to €34,700
- Gross operating margin -€3,425
down €3,425 (-11.0%), from €31,232 to €27,807
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 | €369,984 | €360,684 | -€9,300 | -2.5% |
| Fixed assets | 21/28 | €324,888 | €299,746 | -€25,143 | -7.7% |
| Tangible fixed assets | 22/27 | €324,888 | €299,746 | -€25,143 | -7.7% |
| Land and buildings | 22 | €324,888 | €299,746 | -€25,143 | -7.7% |
| Current assets | 29/58 | €45,096 | €60,939 | +€15,842 | +35.1% |
| Amounts receivable within one year | 40/41 | €31,885 | €17,634 | -€14,251 | -44.7% |
| Other amounts receivable | 41 | €31,885 | €17,634 | -€14,251 | -44.7% |
| Cash at bank and in hand | 54/58 | €13,211 | €43,305 | +€30,094 | +227.8% |
| Total equity and liabilities | 10/49 | €369,984 | €360,684 | -€9,300 | -2.5% |
| Equity | 10/15 | €321,011 | €319,109 | -€1,902 | -0.6% |
| Contributions | 10/11 | €48,113 | €48,113 | = | 0.0% |
| Reserves | 13 | €272,898 | €270,996 | -€1,902 | -0.7% |
| Non-distributable reserves | 130/1 | €4,651 | €4,651 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,651 | €4,651 | = | 0.0% |
| Distributable reserves | 133 | €268,247 | €266,345 | -€1,902 | -0.7% |
| Amounts payable | 17/49 | €48,973 | €41,575 | -€7,398 | -15.1% |
| Amounts payable after more than one year | 17 | €41,575 | €34,700 | -€6,875 | -16.5% |
| Financial debts | 170/4 | €41,575 | €34,700 | -€6,875 | -16.5% |
| Amounts payable within one year | 42/48 | €7,398 | €6,875 | -€523 | -7.1% |
| Current portion of amounts payable after more than one year | 42 | €6,732 | €6,875 | +€143 | +2.1% |
| Trade debts | 44 | €666 | - | -€666 | |
| Suppliers | 440/4 | €666 | - | -€666 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,308 | €25,143 | -€165 | -0.7% |
| Other operating charges | 640/8 | €3,326 | €3,617 | +€292 | +8.8% |
| Gross operating margin | 9900 | €31,232 | €27,807 | -€3,425 | -11.0% |
| Operating profit (loss) | 9901 | €2,599 | -€952 | -€3,551 | |
| Financial charges | 65/66B | €1,090 | €950 | -€140 | -12.8% |
| Recurring financial charges | 65 | €1,090 | €950 | -€140 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €1,509 | -€1,902 | -€3,411 | |
| Profit (loss) for the period | 9904 | €1,509 | -€1,902 | -€3,411 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,509 | -€1,902 | -€3,411 |
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.