MANOUR CONSULTING: 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.
MANOUR CONSULTING
Largest movements
- Cash +€123,489
up €123,489 (+64.4%), from €191,751 to €315,241
mainly Net result for the year (+€113,707) and Tax, wage and social debts (+€58,890)
- Receivables within one year +€50,500
up €50,500 (+409%), from €12,355 to €62,855
of which Trade receivables: +€49,699
- Tangible fixed assets -€17,557
down €17,557 (-5.5%), from €317,833 to €300,275
of which Land and buildings: -€18,798
- Reserves +€113,707
up €113,707 (+170%), from €66,860 to €180,567
of which Distributable reserves: +€113,707
- Tax, wage and social debts +€58,890
up €58,890 (+128%), from €46,090 to €104,980
- Debts after one year -€25,463
down €25,463 (-9.5%), from €266,748 to €241,285
of which Financial debts: -€25,463
- Trade debts +€10,619
up €10,619 (+57.4%), from €18,510 to €29,129
- Taxes +€12,800
up €12,800 (+27.8%), from €46,090 to €58,890
- Gross operating margin -€9,031
down €9,031 (-4.0%), from €224,244 to €215,214
- Financial charges +€4,701
up €4,701 (+65.0%), from €7,233 to €11,934
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 | €522,080 | €678,518 | +€156,438 | +30.0% |
| Fixed assets | 21/28 | €317,833 | €300,275 | -€17,557 | -5.5% |
| Tangible fixed assets | 22/27 | €317,833 | €300,275 | -€17,557 | -5.5% |
| Land and buildings | 22 | €317,833 | €299,034 | -€18,798 | -5.9% |
| Furniture and vehicles | 24 | - | €1,241 | +€1,241 | |
| Current assets | 29/58 | €204,247 | €378,243 | +€173,995 | +85.2% |
| Amounts receivable within one year | 40/41 | €12,355 | €62,855 | +€50,500 | +409% |
| Trade receivables | 40 | €12,000 | €61,699 | +€49,699 | +414% |
| Other amounts receivable | 41 | €355 | €1,156 | +€801 | +226% |
| Cash at bank and in hand | 54/58 | €191,751 | €315,241 | +€123,489 | +64.4% |
| Deferred charges and accrued income | 490/1 | €141 | €147 | +€6 | +4.0% |
| Total equity and liabilities | 10/49 | €522,080 | €678,518 | +€156,438 | +30.0% |
| Equity | 10/15 | €162,720 | €276,427 | +€113,707 | +69.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €66,860 | €180,567 | +€113,707 | +170% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €65,000 | €178,707 | +€113,707 | +175% |
| Profit (loss) carried forward | 14 | €83,460 | €83,460 | = | 0.0% |
| Amounts payable | 17/49 | €359,360 | €402,090 | +€42,731 | +11.9% |
| Amounts payable after more than one year | 17 | €266,748 | €241,285 | -€25,463 | -9.5% |
| Financial debts | 170/4 | €262,324 | €236,861 | -€25,463 | -9.7% |
| Other amounts payable | 178/9 | €4,425 | €4,425 | = | 0.0% |
| Amounts payable within one year | 42/48 | €92,611 | €160,805 | +€68,194 | +73.6% |
| Current portion of amounts payable after more than one year | 42 | €24,876 | €25,463 | +€587 | +2.4% |
| Trade debts | 44 | €18,510 | €29,129 | +€10,619 | +57.4% |
| Suppliers | 440/4 | €18,510 | €29,129 | +€10,619 | +57.4% |
| Taxes, remuneration and social security | 45 | €46,090 | €104,980 | +€58,890 | +128% |
| Taxes | 450/3 | €46,090 | €104,980 | +€58,890 | +128% |
| Other amounts payable | 47/48 | €3,136 | €1,233 | -€1,903 | -60.7% |
| Accrued charges and deferred income | 492/3 | - | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,380 | €26,560 | +€180 | +0.7% |
| Other operating charges | 640/8 | €3,461 | €4,123 | +€663 | +19.1% |
| Gross operating margin | 9900 | €224,244 | €215,214 | -€9,031 | -4.0% |
| Operating profit (loss) | 9901 | €194,404 | €184,531 | -€9,873 | -5.1% |
| Financial income | 75/76B | €349 | - | -€349 | |
| Recurring financial income | 75 | €349 | - | -€349 | |
| Financial charges | 65/66B | €7,233 | €11,934 | +€4,701 | +65.0% |
| Recurring financial charges | 65 | €7,233 | €11,934 | +€4,701 | +65.0% |
| Profit (loss) for the period before taxes | 9903 | €187,520 | €172,597 | -€14,923 | -8.0% |
| Income taxes | 67/77 | €46,090 | €58,890 | +€12,800 | +27.8% |
| Profit (loss) for the period | 9904 | €141,430 | €113,707 | -€27,723 | -19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €141,430 | €113,707 | -€27,723 | -19.6% |
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 19 October 2026 via checked.be.