MANU CGB: 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.
MANU CGB
Largest movements
- Receivables within one year -€19,867
down €19,867 (-49.4%), from €40,195 to €20,328
of which Other amounts receivable: -€19,429
- Tangible fixed assets +€828
new in 2024: €828
- Cash -€448
down €448 (-87.9%), from €510 to €62
mainly Net result for the year (-€15,118) and Tax, wage and social debts (-€4,414)
- Profit (loss) carried forward -€15,118
down €15,118 (-50.3%), from €30,077 to €14,959
- Tax, wage and social debts -€4,414
down €4,414 (-53.1%), from €8,306 to €3,892
- Gross operating margin -€37,043
down €37,043, from €20,007 to -€17,036
- Taxes -€8,306
down €8,306, from €3,892 to -€4,414
- Other operating charges +€3,000
new in 2024: €3,000
- Financial income +€1,066
new in 2024: €1,066
- Depreciation +€484
new in 2024: €484
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 | €40,783 | €21,297 | -€19,487 | -47.8% |
| Fixed assets | 21/28 | €78 | €906 | +€828 | +1,062% |
| Tangible fixed assets | 22/27 | - | €828 | +€828 | |
| Furniture and vehicles | 24 | - | €828 | +€828 | |
| Financial fixed assets | 28 | €78 | €78 | = | 0.0% |
| Current assets | 29/58 | €40,705 | €20,390 | -€20,315 | -49.9% |
| Amounts receivable within one year | 40/41 | €40,195 | €20,328 | -€19,867 | -49.4% |
| Trade receivables | 40 | €7,850 | €7,412 | -€438 | -5.6% |
| Other amounts receivable | 41 | €32,345 | €12,916 | -€19,429 | -60.1% |
| Cash at bank and in hand | 54/58 | €510 | €62 | -€448 | -87.9% |
| Total equity and liabilities | 10/49 | €40,783 | €21,297 | -€19,487 | -47.8% |
| Equity | 10/15 | €32,477 | €17,359 | -€15,118 | -46.5% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Contributions outside capital | 11 | €2,400 | - | -€2,400 | |
| Share premium | 1100/10 | €0 | - | = | |
| Other | 1109/19 | €2,400 | - | -€2,400 | |
| Profit (loss) carried forward | 14 | €30,077 | €14,959 | -€15,118 | -50.3% |
| Amounts payable | 17/49 | €8,306 | €3,937 | -€4,369 | -52.6% |
| Amounts payable within one year | 42/48 | €8,306 | €3,937 | -€4,369 | -52.6% |
| Trade debts | 44 | - | €46 | +€46 | |
| Suppliers | 440/4 | €0 | €46 | +€46 | |
| Taxes, remuneration and social security | 45 | €8,306 | €3,892 | -€4,414 | -53.1% |
| Taxes | 450/3 | €8,306 | €3,892 | -€4,414 | -53.1% |
| Remuneration, social security and pensions | 62 | €80 | - | -€80 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €484 | +€484 | |
| Other operating charges | 640/8 | - | €3,000 | +€3,000 | |
| Gross operating margin | 9900 | €20,007 | -€17,036 | -€37,043 | |
| Operating profit (loss) | 9901 | €19,927 | -€20,521 | -€40,447 | |
| Financial income | 75/76B | - | €1,066 | +€1,066 | |
| Recurring financial income | 75 | - | €1,066 | +€1,066 | |
| Financial charges | 65/66B | €468 | €78 | -€390 | -83.3% |
| Recurring financial charges | 65 | €468 | €78 | -€390 | -83.3% |
| Profit (loss) for the period before taxes | 9903 | €19,459 | -€19,532 | -€38,991 | |
| Income taxes | 67/77 | €3,892 | -€4,414 | -€8,306 | |
| Profit (loss) for the period | 9904 | €15,567 | -€15,118 | -€30,685 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,567 | -€15,118 | -€30,685 |
Source: filed annual accounts (NBB), financial years ended 31 October 2023 and 31 October 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.