MANY Consult: 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.
MANY Consult
Largest movements
- Cash +€56,205
up €56,205 (+3474.7%), from €1,618 to €57,822
mainly Net result for the year (+€35,712) and Tax, wage and social debts (+€9,183)
- Tangible fixed assets -€7,615
down €7,615 (-3.9%), from €197,032 to €189,417
of which Land and buildings: -€7,204
- Receivables within one year -€3,960
down €3,960 (-82.5%), from €4,801 to €841
- Profit (loss) carried forward +€35,712
up €35,712 (+1076.8%), from €3,317 to €39,028
- Tax, wage and social debts +€9,183
up €9,183 (+904.2%), from €1,016 to €10,198
- Debts after one year -€7,649
down €7,649 (-4.0%), from €191,091 to €183,442
- Trade debts +€5,870
up €5,870 (+422.4%), from €1,390 to €7,260
- Other operating charges -€30,532
down €30,532 (-93.5%), from €32,663 to €2,132
- Gross operating margin +€11,408
up €11,408 (+22.4%), from €50,918 to €62,326
- Taxes +€8,167
up €8,167 (+804.2%), from €1,016 to €9,183
- Financial charges +€934
up €934 (+13.8%), from €6,751 to €7,685
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 | €203,586 | €248,465 | +€44,879 | +22.0% |
| Fixed assets | 21/28 | €197,032 | €189,417 | -€7,615 | -3.9% |
| Tangible fixed assets | 22/27 | €197,032 | €189,417 | -€7,615 | -3.9% |
| Land and buildings | 22 | €193,202 | €185,999 | -€7,204 | -3.7% |
| Furniture and vehicles | 24 | €3,830 | €3,419 | -€411 | -10.7% |
| Current assets | 29/58 | €6,554 | €59,048 | +€52,494 | +801.0% |
| Amounts receivable within one year | 40/41 | €4,801 | €841 | -€3,960 | -82.5% |
| Other amounts receivable | 41 | €4,801 | €841 | -€3,960 | -82.5% |
| Cash at bank and in hand | 54/58 | €1,618 | €57,822 | +€56,205 | +3474.7% |
| Deferred charges and accrued income | 490/1 | €135 | €385 | +€250 | +185.2% |
| Total equity and liabilities | 10/49 | €203,586 | €248,465 | +€44,879 | +22.0% |
| Equity | 10/15 | €3,317 | €39,028 | +€35,712 | +1076.8% |
| Profit (loss) carried forward | 14 | €3,317 | €39,028 | +€35,712 | +1076.8% |
| Amounts payable | 17/49 | €200,269 | €209,437 | +€9,168 | +4.6% |
| Amounts payable after more than one year | 17 | €191,091 | €183,442 | -€7,649 | -4.0% |
| Financial debts | 170/4 | €191,091 | €183,442 | -€7,649 | -4.0% |
| Amounts payable within one year | 42/48 | €9,179 | €25,995 | +€16,817 | +183.2% |
| Current portion of amounts payable after more than one year | 42 | €6,773 | €7,649 | +€876 | +12.9% |
| Trade debts | 44 | €1,390 | €7,260 | +€5,870 | +422.4% |
| Suppliers | 440/4 | €1,390 | €7,260 | +€5,870 | +422.4% |
| Taxes, remuneration and social security | 45 | €1,016 | €10,198 | +€9,183 | +904.2% |
| Taxes | 450/3 | €1,016 | €10,198 | +€9,183 | +904.2% |
| Other amounts payable | 47/48 | - | €888 | +€888 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,172 | €7,615 | +€443 | +6.2% |
| Other operating charges | 640/8 | €32,663 | €2,132 | -€30,532 | -93.5% |
| Gross operating margin | 9900 | €50,918 | €62,326 | +€11,408 | +22.4% |
| Operating profit (loss) | 9901 | €11,083 | €52,580 | +€41,496 | +374.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €6,751 | €7,685 | +€934 | +13.8% |
| Recurring financial charges | 65 | €6,751 | €7,685 | +€934 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | €4,332 | €44,894 | +€40,562 | +936.3% |
| Income taxes | 67/77 | €1,016 | €9,183 | +€8,167 | +804.2% |
| Profit (loss) for the period | 9904 | €3,317 | €35,712 | +€32,395 | +976.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,317 | €35,712 | +€32,395 | +976.8% |
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 4 October 2026 via checked.be.