MANY26: 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.
MANY26
Largest movements
- Receivables within one year -€25,868
down €25,868 (-28.2%), from €91,723 to €65,855
- Equity -€18,931
down €18,931 (-31.0%), from €61,145 to €42,214
of which Profit (loss) carried forward: -€18,931
- Debts within one year -€6,535
down €6,535 (-21.4%), from €30,578 to €24,043
of which Trade debts: -€3,584
- Gross operating margin -€88,934
down €88,934, from €64,581 to -€24,353
- Write-downs -€7,488
new in 2022: -€7,488
- Other operating charges +€4,576
new in 2022: €4,576
- Financial income +€3,432
new in 2022: €3,432
- Taxes -€2,891
no longer reported in 2022 (was €2,891)
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,723 | €66,257 | -€25,466 | -27.8% |
| Current assets | 29/58 | €91,723 | €66,257 | -€25,466 | -27.8% |
| Amounts receivable within one year | 40/41 | €91,723 | €65,855 | -€25,868 | -28.2% |
| Trade receivables | 40 | - | €11,165 | +€11,165 | |
| Other amounts receivable | 41 | - | €54,690 | +€54,690 | |
| Cash at bank and in hand | 54/58 | - | €402 | +€402 | |
| Total equity and liabilities | 10/49 | €91,723 | €66,257 | -€25,466 | -27.8% |
| Equity | 10/15 | €61,145 | €42,214 | -€18,931 | -31.0% |
| Contributions | 10/11 | - | €6,200 | +€6,200 | |
| Outside capital | 11 | - | €6,200 | +€6,200 | |
| Other | 1109/19 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €53,085 | €34,154 | -€18,931 | -35.7% |
| Amounts payable | 17/49 | €30,578 | €24,043 | -€6,535 | -21.4% |
| Amounts payable within one year | 42/48 | €30,578 | €24,043 | -€6,535 | -21.4% |
| Trade debts | 44 | €26,021 | €22,437 | -€3,584 | -13.8% |
| Suppliers | 440/4 | - | €22,437 | +€22,437 | |
| Taxes, remuneration and social security | 45 | - | €1,606 | +€1,606 | |
| Taxes | 450/3 | - | €1,606 | +€1,606 | |
| Remuneration, social security and pensions | 62 | - | €645 | +€645 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €323 | - | -€323 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€7,488 | -€7,488 | |
| Other operating charges | 640/8 | - | €4,576 | +€4,576 | |
| Gross operating margin | 9900 | €64,581 | -€24,353 | -€88,934 | |
| Operating profit (loss) | 9901 | €11,774 | -€22,087 | -€33,861 | |
| Financial income | 75/76B | - | €3,432 | +€3,432 | |
| Recurring financial income | 75 | €5,026 | €3,432 | -€1,594 | -31.7% |
| Financial charges | 65/66B | - | €276 | +€276 | |
| Recurring financial charges | 65 | €1,278 | €276 | -€1,001 | -78.4% |
| Profit (loss) for the period before taxes | 9903 | €15,523 | -€18,931 | -€34,454 | |
| Income taxes | 67/77 | €2,891 | - | -€2,891 | |
| Profit (loss) for the period | 9904 | €12,632 | -€18,931 | -€31,563 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,632 | -€18,931 | -€31,563 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2021 and 30 June 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.