MANSON: 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.
MANSON
Largest movements
- Tangible fixed assets -€60,233
down €60,233 (-4.8%), from €1.3m to €1.2m
of which Furniture and vehicles: -€33,280
- Receivables within one year -€47,155
down €47,155 (-71.2%), from €66,272 to €19,117
of which Other amounts receivable: -€47,075
- Profit (loss) carried forward -€75,813
down €75,813, from €39,136 to -€36,677
- Debts after one year -€61,247
down €61,247 (-8.7%), from €700,564 to €639,317
- Accrued charges and deferred income +€30,646
new in 2024: €30,646
- Gross operating margin -€119,437
down €119,437 (-93.4%), from €127,897 to €8,461
- Taxes -€11,914
down €11,914 (-92.9%), from €12,828 to €914
- Depreciation -€8,511
down €8,511 (-11.8%), from €72,172 to €63,662
- Other operating charges +€7,232
up €7,232 (+179.8%), from €4,022 to €11,254
- Staff costs -€3,387
down €3,387, from €3,342 to -€45
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 | €1,348,978 | €1,224,382 | -€124,596 | -9.2% |
| Fixed assets | 21/28 | €1,266,886 | €1,203,425 | -€63,461 | -5.0% |
| Intangible fixed assets | 21 | €3,251 | €23 | -€3,228 | -99.3% |
| Tangible fixed assets | 22/27 | €1,263,635 | €1,203,402 | -€60,233 | -4.8% |
| Land and buildings | 22 | €1,211,942 | €1,184,989 | -€26,953 | -2.2% |
| Furniture and vehicles | 24 | €51,693 | €18,413 | -€33,280 | -64.4% |
| Current assets | 29/58 | €82,092 | €20,957 | -€61,135 | -74.5% |
| Amounts receivable within one year | 40/41 | €66,272 | €19,117 | -€47,155 | -71.2% |
| Trade receivables | 40 | €6,960 | €6,880 | -€79 | -1.1% |
| Other amounts receivable | 41 | €59,312 | €12,236 | -€47,075 | -79.4% |
| Cash at bank and in hand | 54/58 | €12,525 | - | -€12,525 | |
| Deferred charges and accrued income | 490/1 | €3,295 | €1,840 | -€1,455 | -44.2% |
| Total equity and liabilities | 10/49 | €1,348,978 | €1,224,382 | -€124,596 | -9.2% |
| Equity | 10/15 | €516,579 | €434,975 | -€81,604 | -15.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €471,243 | €465,452 | -€5,791 | -1.2% |
| Tax-exempt reserves | 132 | €110,071 | €106,140 | -€3,931 | -3.6% |
| Distributable reserves | 133 | €361,173 | €359,313 | -€1,860 | -0.5% |
| Profit (loss) carried forward | 14 | €39,136 | -€36,677 | -€75,813 | |
| Provisions and deferred taxes | 16 | €36,690 | €35,380 | -€1,310 | -3.6% |
| Deferred taxes | 168 | €36,690 | €35,380 | -€1,310 | -3.6% |
| Amounts payable | 17/49 | €795,708 | €754,027 | -€41,682 | -5.2% |
| Amounts payable after more than one year | 17 | €700,564 | €639,317 | -€61,247 | -8.7% |
| Financial debts | 170/4 | €700,564 | €639,317 | -€61,247 | -8.7% |
| Amounts payable within one year | 42/48 | €95,145 | €84,063 | -€11,082 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €63,315 | €64,526 | +€1,210 | +1.9% |
| Financial debts | 43 | - | €3,207 | +€3,207 | |
| Credit institutions | 430/8 | - | €3,207 | +€3,207 | |
| Trade debts | 44 | €13,445 | €3,099 | -€10,346 | -76.9% |
| Suppliers | 440/4 | €13,445 | €3,099 | -€10,346 | -76.9% |
| Taxes, remuneration and social security | 45 | €18,384 | €13,231 | -€5,153 | -28.0% |
| Taxes | 450/3 | €18,210 | €13,231 | -€4,979 | -27.3% |
| Remuneration and social security | 454/9 | €174 | - | -€174 | |
| Accrued charges and deferred income | 492/3 | - | €30,646 | +€30,646 | |
| Remuneration, social security and pensions | 62 | €3,342 | -€45 | -€3,387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,172 | €63,662 | -€8,511 | -11.8% |
| Other operating charges | 640/8 | €4,022 | €11,254 | +€7,232 | +179.8% |
| Gross operating margin | 9900 | €127,897 | €8,461 | -€119,437 | -93.4% |
| Operating profit (loss) | 9901 | €48,361 | -€66,410 | -€114,771 | |
| Financial income | 75/76B | €2,856 | €2,017 | -€839 | -29.4% |
| Recurring financial income | 75 | €2,856 | €2,017 | -€839 | -29.4% |
| Financial charges | 65/66B | €19,978 | €17,607 | -€2,370 | -11.9% |
| Recurring financial charges | 65 | €19,978 | €17,607 | -€2,370 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €31,239 | -€82,000 | -€113,240 | |
| Transfer from deferred taxes | 780 | €1,310 | €1,310 | = | 0.0% |
| Income taxes | 67/77 | €12,828 | €914 | -€11,914 | -92.9% |
| Profit (loss) for the period | 9904 | €19,722 | -€81,604 | -€101,326 | |
| Transfer from tax-exempt reserves | 789 | €3,931 | €3,931 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,653 | -€77,673 | -€101,326 |
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 7 October 2026 via checked.be.