MANY SHOP: 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.
MANY SHOP
Largest movements
- Stocks and contracts -€15,005
down €15,005 (-100%), from €15,005 to €0
- Receivables within one year +€11,674
up €11,674 (+128%), from €9,088 to €20,761
of which Trade receivables: +€6,401
- Profit (loss) carried forward -€4,668
down €4,668 (-32.5%), from €14,347 to €9,679
- Trade debts +€1,153
up €1,153 (+43.8%), from €2,633 to €3,786
- Tax, wage and social debts +€493
up €493, from €0 to €493
- Turnover -€25,048
down €25,048 (-61.5%), from €40,740 to €15,692
- Purchases and services -€20,525
down €20,525 (-49.6%), from €41,366 to €20,841
- Gross operating margin -€7,246
down €7,246, from €2,374 to -€4,872
- Other operating charges -€861
down €861 (-100%), from €861 to €0
- Taxes -€497
no longer reported in 2023 (was €497)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,881 | €34,859 | -€3,022 | -8.0% |
| Fixed assets | 21/28 | €155 | €150 | -€5 | -3.5% |
| Tangible fixed assets | 22/27 | €5 | €0 | -€5 | -100% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €5 | €0 | -€5 | -100% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €37,725 | €34,709 | -€3,016 | -8.0% |
| Amounts receivable after more than one year | 29 | €13,503 | €13,503 | = | 0.0% |
| Other amounts receivable | 291 | €13,503 | €13,503 | = | 0.0% |
| Stocks and contracts in progress | 3 | €15,005 | €0 | -€15,005 | -100% |
| Stocks | 30/36 | €15,005 | €0 | -€15,005 | -100% |
| Amounts receivable within one year | 40/41 | €9,088 | €20,761 | +€11,674 | +128% |
| Trade receivables | 40 | €7,672 | €14,073 | +€6,401 | +83.4% |
| Other amounts receivable | 41 | €1,415 | €6,688 | +€5,273 | +373% |
| Cash at bank and in hand | 54/58 | €130 | €174 | +€44 | +34.0% |
| Deferred charges and accrued income | 490/1 | - | €271 | +€271 | |
| Total equity and liabilities | 10/49 | €37,881 | €34,859 | -€3,022 | -8.0% |
| Equity | 10/15 | €35,247 | €30,579 | -€4,668 | -13.2% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Capital | 10 | €19,000 | - | -€19,000 | |
| Issued capital | 100 | €19,000 | - | -€19,000 | |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Legal reserve | 130 | €1,900 | - | -€1,900 | |
| Reserves not available under the articles | 1311 | - | €1,900 | +€1,900 | |
| Profit (loss) carried forward | 14 | €14,347 | €9,679 | -€4,668 | -32.5% |
| Amounts payable | 17/49 | €2,633 | €4,280 | +€1,646 | +62.5% |
| Amounts payable within one year | 42/48 | €2,633 | €4,280 | +€1,646 | +62.5% |
| Trade debts | 44 | €2,633 | €3,786 | +€1,153 | +43.8% |
| Suppliers | 440/4 | €2,633 | €3,786 | +€1,153 | +43.8% |
| Taxes, remuneration and social security | 45 | €0 | €493 | +€493 | |
| Taxes | 450/3 | €0 | €493 | +€493 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Turnover | 70 | €40,740 | €15,692 | -€25,048 | -61.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €41,366 | €20,841 | -€20,525 | -49.6% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €177 | - | -€177 | |
| Other operating charges | 640/8 | €861 | €0 | -€861 | -100% |
| Gross operating margin | 9900 | €2,374 | -€4,872 | -€7,246 | |
| Operating profit (loss) | 9901 | €1,336 | -€4,872 | -€6,208 | |
| Financial income | 75/76B | €1 | €271 | +€270 | +26,988% |
| Recurring financial income | 75 | €1 | €271 | +€270 | +26,988% |
| Financial charges | 65/66B | €253 | €67 | -€186 | -73.6% |
| Recurring financial charges | 65 | €253 | €67 | -€186 | -73.6% |
| Profit (loss) for the period before taxes | 9903 | €1,084 | -€4,668 | -€5,751 | |
| Income taxes | 67/77 | €497 | - | -€497 | |
| Profit (loss) for the period | 9904 | €587 | -€4,668 | -€5,254 | |
| Profit (loss) for the period to be appropriated | 9905 | €587 | -€4,668 | -€5,254 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.