MANU GST: 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 GST
Largest movements
- Tangible fixed assets -€8,167
down €8,167 (-43.7%), from €18,667 to €10,500
- Receivables within one year +€2,581
new in 2024: €2,581
- Cash +€1,728
up €1,728 (+918%), from €188 to €1,917
mainly Net result for the year (+€18,488) and Depreciation (+€8,167)
- Profit (loss) carried forward +€18,488
up €18,488 (+64.9%), from -€28,475 to -€9,987
- Other debts -€17,262
no longer reported in 2024 (was €17,262)
- Debts after one year -€5,893
down €5,893 (-26.1%), from €22,569 to €16,676
- Tax, wage and social debts +€3,785
new in 2024: €3,785
- Trade debts -€2,977
down €2,977 (-66.2%), from €4,500 to €1,523
- Turnover +€136,977
new in 2024: €136,977
- Purchases and services +€34,437
up €34,437 (+46.9%), from €73,383 to €107,820
- Gross operating margin +€14,940
up €14,940 (+105%), from €14,216 to €29,157
- Depreciation -€2,917
down €2,917 (-26.3%), from €11,083 to €8,167
- Other operating charges +€2,421
new in 2024: €2,421
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 | €18,855 | €14,997 | -€3,858 | -20.5% |
| Fixed assets | 21/28 | €18,667 | €10,500 | -€8,167 | -43.7% |
| Tangible fixed assets | 22/27 | €18,667 | €10,500 | -€8,167 | -43.7% |
| Furniture and vehicles | 24 | €18,667 | €10,500 | -€8,167 | -43.7% |
| Current assets | 29/58 | €188 | €4,497 | +€4,309 | +2,288% |
| Amounts receivable within one year | 40/41 | - | €2,581 | +€2,581 | |
| Other amounts receivable | 41 | - | €2,581 | +€2,581 | |
| Cash at bank and in hand | 54/58 | €188 | €1,917 | +€1,728 | +918% |
| Total equity and liabilities | 10/49 | €18,855 | €14,997 | -€3,858 | -20.5% |
| Equity | 10/15 | -€25,475 | -€6,987 | +€18,488 | +72.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,475 | -€9,987 | +€18,488 | +64.9% |
| Amounts payable | 17/49 | €44,330 | €21,984 | -€22,346 | -50.4% |
| Amounts payable after more than one year | 17 | €22,569 | €16,676 | -€5,893 | -26.1% |
| Financial debts | 170/4 | €22,569 | €16,676 | -€5,893 | -26.1% |
| Amounts payable within one year | 42/48 | €21,762 | €5,308 | -€16,453 | -75.6% |
| Trade debts | 44 | €4,500 | €1,523 | -€2,977 | -66.2% |
| Suppliers | 440/4 | €4,500 | €1,523 | -€2,977 | -66.2% |
| Taxes, remuneration and social security | 45 | - | €3,785 | +€3,785 | |
| Taxes | 450/3 | - | €3,785 | +€3,785 | |
| Other amounts payable | 47/48 | €17,262 | - | -€17,262 | |
| Turnover | 70 | - | €136,977 | +€136,977 | |
| Goods, raw materials, services and sundry goods | 60/61 | €73,383 | €107,820 | +€34,437 | +46.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,083 | €8,167 | -€2,917 | -26.3% |
| Other operating charges | 640/8 | - | €2,421 | +€2,421 | |
| Gross operating margin | 9900 | €14,216 | €29,157 | +€14,940 | +105% |
| Operating profit (loss) | 9901 | €3,133 | €18,569 | +€15,436 | +493% |
| Financial income | 75/76B | - | €82 | +€82 | |
| Recurring financial income | 75 | - | €82 | +€82 | |
| Financial charges | 65/66B | - | €162 | +€162 | |
| Recurring financial charges | 65 | - | €162 | +€162 | |
| Profit (loss) for the period before taxes | 9903 | €3,133 | €18,488 | +€15,355 | +490% |
| Profit (loss) for the period | 9904 | €3,133 | €18,488 | +€15,355 | +490% |
| Profit (loss) for the period to be appropriated | 9905 | €3,133 | €18,488 | +€15,355 | +490% |
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 18 October 2026 via checked.be.