Manoya: 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.
Manoya
Largest movements
- Tangible fixed assets +€132,149
up €132,149 (+390.9%), from €33,809 to €165,957
of which Furniture and vehicles: +€134,809
- Receivables within one year -€44,016
down €44,016 (-60.4%), from €72,822 to €28,806
of which Other amounts receivable: -€66,525
- Financial fixed assets +€15,560
new in 2024: €15,560
- Cash -€13,308
down €13,308 (-18.7%), from €71,347 to €58,038
mainly Investment in fixed assets (net) (-€202,100) and Tax, wage and social debts (-€9,327)
- Other debts +€91,473
new in 2024: €91,473
- Tax, wage and social debts -€9,327
no longer reported in 2024 (was €9,327)
- Trade debts +€6,898
up €6,898 (+4.1%), from €166,596 to €173,494
- Gross operating margin +€63,059
up €63,059 (+546.3%), from €11,543 to €74,602
- Depreciation +€48,644
up €48,644 (+846.4%), from €5,747 to €54,392
- Staff costs +€8,750
new in 2024: €8,750
- Other operating charges +€5,815
up €5,815 (+178.9%), from €3,250 to €9,065
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 | €178,015 | €268,362 | +€90,347 | +50.8% |
| Fixed assets | 21/28 | €33,809 | €181,517 | +€147,709 | +436.9% |
| Tangible fixed assets | 22/27 | €33,809 | €165,957 | +€132,149 | +390.9% |
| Plant, machinery and equipment | 23 | €12,080 | €9,420 | -€2,660 | -22.0% |
| Furniture and vehicles | 24 | €21,729 | €156,538 | +€134,809 | +620.4% |
| Financial fixed assets | 28 | - | €15,560 | +€15,560 | |
| Current assets | 29/58 | €144,206 | €86,844 | -€57,362 | -39.8% |
| Amounts receivable within one year | 40/41 | €72,822 | €28,806 | -€44,016 | -60.4% |
| Trade receivables | 40 | - | €22,508 | +€22,508 | |
| Other amounts receivable | 41 | €72,822 | €6,298 | -€66,525 | -91.4% |
| Cash at bank and in hand | 54/58 | €71,347 | €58,038 | -€13,308 | -18.7% |
| Deferred charges and accrued income | 490/1 | €37 | - | -€37 | |
| Total equity and liabilities | 10/49 | €178,015 | €268,362 | +€90,347 | +50.8% |
| Equity | 10/15 | €2,091 | €3,395 | +€1,303 | +62.3% |
| Profit (loss) carried forward | 14 | €2,091 | €3,395 | +€1,303 | +62.3% |
| Amounts payable | 17/49 | €175,923 | €264,967 | +€89,044 | +50.6% |
| Amounts payable within one year | 42/48 | €175,923 | €264,967 | +€89,044 | +50.6% |
| Trade debts | 44 | €166,596 | €173,494 | +€6,898 | +4.1% |
| Suppliers | 440/4 | €166,596 | €173,494 | +€6,898 | +4.1% |
| Taxes, remuneration and social security | 45 | €9,327 | - | -€9,327 | |
| Taxes | 450/3 | €9,327 | - | -€9,327 | |
| Other amounts payable | 47/48 | - | €91,473 | +€91,473 | |
| Remuneration, social security and pensions | 62 | - | €8,750 | +€8,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,747 | €54,392 | +€48,644 | +846.4% |
| Other operating charges | 640/8 | €3,250 | €9,065 | +€5,815 | +178.9% |
| Gross operating margin | 9900 | €11,543 | €74,602 | +€63,059 | +546.3% |
| Operating profit (loss) | 9901 | €2,546 | €2,396 | -€150 | -5.9% |
| Financial charges | 65/66B | €454 | €1,092 | +€638 | +140.4% |
| Recurring financial charges | 65 | €454 | €1,092 | +€638 | +140.4% |
| Profit (loss) for the period before taxes | 9903 | €2,091 | €1,303 | -€788 | -37.7% |
| Profit (loss) for the period | 9904 | €2,091 | €1,303 | -€788 | -37.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,091 | €1,303 | -€788 | -37.7% |
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.