MANTA LY: 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.
MANTA LY
Largest movements
- Cash -€31,585
down €31,585 (-90.3%), from €34,995 to €3,410
mainly Other debts (-€23,475) and Debts after one year (-€14,078)
- Tangible fixed assets -€9,650
down €9,650 (-5.1%), from €188,432 to €178,782
of which Land and buildings: -€5,178
- Receivables within one year -€5,942
down €5,942 (-74.1%), from €8,018 to €2,076
of which Trade receivables: -€6,813
- Other debts -€23,475
down €23,475 (-11.9%), from €197,364 to €173,889
- Debts after one year -€14,078
down €14,078 (-15.6%), from €90,299 to €76,221
- Profit (loss) carried forward -€11,016
down €11,016 (-13.0%), from -€85,040 to -€96,056
- Trade debts +€3,712
up €3,712 (+4,196%), from €88 to €3,801
- Tax, wage and social debts -€2,625
down €2,625 (-38.0%), from €6,900 to €4,275
- Gross operating margin +€25,768
up €25,768, from -€6,878 to €18,890
- Taxes +€3,182
up €3,182 (+582%), from €547 to €3,728
- Depreciation -€864
down €864 (-8.2%), from €10,515 to €9,650
- Financial charges -€278
down €278 (-11.2%), from €2,489 to €2,211
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 | €231,445 | €184,268 | -€47,177 | -20.4% |
| Fixed assets | 21/28 | €188,432 | €178,782 | -€9,650 | -5.1% |
| Tangible fixed assets | 22/27 | €188,432 | €178,782 | -€9,650 | -5.1% |
| Land and buildings | 22 | €177,794 | €172,616 | -€5,178 | -2.9% |
| Furniture and vehicles | 24 | €10,638 | €6,165 | -€4,473 | -42.0% |
| Current assets | 29/58 | €43,013 | €5,487 | -€37,526 | -87.2% |
| Amounts receivable within one year | 40/41 | €8,018 | €2,076 | -€5,942 | -74.1% |
| Trade receivables | 40 | €8,018 | €1,205 | -€6,813 | -85.0% |
| Other amounts receivable | 41 | - | €871 | +€871 | |
| Cash at bank and in hand | 54/58 | €34,995 | €3,410 | -€31,585 | -90.3% |
| Total equity and liabilities | 10/49 | €231,445 | €184,268 | -€47,177 | -20.4% |
| Equity | 10/15 | -€76,980 | -€87,996 | -€11,016 | -14.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,040 | -€96,056 | -€11,016 | -13.0% |
| Amounts payable | 17/49 | €308,425 | €272,264 | -€36,161 | -11.7% |
| Amounts payable after more than one year | 17 | €90,299 | €76,221 | -€14,078 | -15.6% |
| Financial debts | 170/4 | €90,299 | €76,221 | -€14,078 | -15.6% |
| Amounts payable within one year | 42/48 | €218,126 | €196,043 | -€22,083 | -10.1% |
| Current portion of amounts payable after more than one year | 42 | €13,773 | €14,078 | +€304 | +2.2% |
| Trade debts | 44 | €88 | €3,801 | +€3,712 | +4,196% |
| Suppliers | 440/4 | €88 | €3,801 | +€3,712 | +4,196% |
| Taxes, remuneration and social security | 45 | €6,900 | €4,275 | -€2,625 | -38.0% |
| Taxes | 450/3 | €6,900 | €4,275 | -€2,625 | -38.0% |
| Other amounts payable | 47/48 | €197,364 | €173,889 | -€23,475 | -11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,515 | €9,650 | -€864 | -8.2% |
| Other operating charges | 640/8 | €143 | €139 | -€4 | -2.7% |
| Non-recurring operating charges | 66A | - | €14,176 | +€14,176 | |
| Gross operating margin | 9900 | -€6,878 | €18,890 | +€25,768 | |
| Operating profit (loss) | 9901 | -€17,536 | -€5,076 | +€12,460 | +71.1% |
| Financial income | 75/76B | €14 | - | -€14 | |
| Recurring financial income | 75 | €14 | - | -€14 | |
| Financial charges | 65/66B | €2,489 | €2,211 | -€278 | -11.2% |
| Recurring financial charges | 65 | €2,489 | €2,211 | -€278 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | -€20,011 | -€7,287 | +€12,724 | +63.6% |
| Income taxes | 67/77 | €547 | €3,728 | +€3,182 | +582% |
| Profit (loss) for the period | 9904 | -€20,558 | -€11,016 | +€9,542 | +46.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,558 | -€11,016 | +€9,542 | +46.4% |
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.