MANUS TRANS: 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.
MANUS TRANS
Largest movements
- Receivables within one year -€4,613
down €4,613 (-84.7%), from €5,445 to €832
of which Trade receivables: -€5,445
- Cash -€3,441
down €3,441 (-100.0%), from €3,442 to €0
mainly Tax, wage and social debts (-€9,212) and Net result for the year (-€8,866)
- Other debts +€15,431
up €15,431 (+548.3%), from €2,815 to €18,246
- Tax, wage and social debts -€9,212
down €9,212 (-89.4%), from €10,305 to €1,094
- Profit (loss) carried forward -€8,866
down €8,866 (-52.5%), from -€16,872 to -€25,737
- Trade debts -€5,360
down €5,360 (-68.6%), from €7,813 to €2,453
- Gross operating margin -€21,653
down €21,653, from €16,304 to -€5,349
- Financial charges +€2,511
up €2,511 (+300.2%), from €836 to €3,347
- Other operating charges -€1,058
down €1,058 (-85.8%), from €1,233 to €175
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 | €9,061 | €1,055 | -€8,006 | -88.4% |
| Current assets | 29/58 | €9,061 | €1,055 | -€8,006 | -88.4% |
| Amounts receivable within one year | 40/41 | €5,445 | €832 | -€4,613 | -84.7% |
| Trade receivables | 40 | €5,445 | - | -€5,445 | |
| Other amounts receivable | 41 | - | €832 | +€832 | |
| Cash at bank and in hand | 54/58 | €3,442 | €0 | -€3,441 | -100.0% |
| Deferred charges and accrued income | 490/1 | €174 | €223 | +€48 | +27.8% |
| Total equity and liabilities | 10/49 | €9,061 | €1,055 | -€8,006 | -88.4% |
| Equity | 10/15 | -€11,872 | -€20,737 | -€8,866 | -74.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,872 | -€25,737 | -€8,866 | -52.5% |
| Amounts payable | 17/49 | €20,933 | €21,792 | +€859 | +4.1% |
| Amounts payable within one year | 42/48 | €20,933 | €21,792 | +€859 | +4.1% |
| Trade debts | 44 | €7,813 | €2,453 | -€5,360 | -68.6% |
| Suppliers | 440/4 | €7,813 | €2,453 | -€5,360 | -68.6% |
| Taxes, remuneration and social security | 45 | €10,305 | €1,094 | -€9,212 | -89.4% |
| Taxes | 450/3 | €10,305 | €1,094 | -€9,212 | -89.4% |
| Other amounts payable | 47/48 | €2,815 | €18,246 | +€15,431 | +548.3% |
| Non-recurring operating income | 76A | €2,458 | €2,655 | +€197 | +8.0% |
| Other operating charges | 640/8 | €1,233 | €175 | -€1,058 | -85.8% |
| Gross operating margin | 9900 | €16,304 | -€5,349 | -€21,653 | |
| Operating profit (loss) | 9901 | €15,071 | -€5,524 | -€20,595 | |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €836 | €3,347 | +€2,511 | +300.2% |
| Recurring financial charges | 65 | €836 | €3,347 | +€2,511 | +300.2% |
| Profit (loss) for the period before taxes | 9903 | €14,235 | -€8,866 | -€23,100 | |
| Profit (loss) for the period | 9904 | €14,235 | -€8,866 | -€23,100 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,235 | -€8,866 | -€23,100 |
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 6 October 2026 via checked.be.