THERA MANIBUS: 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.
THERA MANIBUS
Largest movements
- Tangible fixed assets +€25,348
new in 2024: €25,348
- Cash +€23,172
up €23,172 (+96.6%), from €24,000 to €47,172
mainly Net result for the year (+€27,785) and Debts after one year (+€17,280)
- Receivables within one year -€10,931
no longer reported in 2024 (was €10,931)
- Deferred charges and accrued income +€1,600
new in 2024: €1,600
- Profit (loss) carried forward +€27,785
up €27,785 (+307%), from €9,043 to €36,828
- Debts after one year +€17,280
new in 2024: €17,280
- Tax, wage and social debts -€7,000
no longer reported in 2024 (was €7,000)
- Gross operating margin +€9,218
up €9,218 (+21.3%), from €43,199 to €52,417
- Depreciation +€6,337
new in 2024: €6,337
- Taxes +€3,723
up €3,723 (+30.3%), from €12,277 to €16,000
- Financial charges +€918
up €918 (+439%), from €209 to €1,127
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 | €34,931 | €74,120 | +€39,189 | +112% |
| Fixed assets | 21/28 | - | €25,348 | +€25,348 | |
| Tangible fixed assets | 22/27 | - | €25,348 | +€25,348 | |
| Furniture and vehicles | 24 | - | €25,348 | +€25,348 | |
| Current assets | 29/58 | €34,931 | €48,772 | +€13,841 | +39.6% |
| Amounts receivable within one year | 40/41 | €10,931 | - | -€10,931 | |
| Other amounts receivable | 41 | €10,931 | - | -€10,931 | |
| Cash at bank and in hand | 54/58 | €24,000 | €47,172 | +€23,172 | +96.6% |
| Deferred charges and accrued income | 490/1 | - | €1,600 | +€1,600 | |
| Total equity and liabilities | 10/49 | €34,931 | €74,120 | +€39,189 | +112% |
| Equity | 10/15 | €27,643 | €55,428 | +€27,785 | +101% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,043 | €36,828 | +€27,785 | +307% |
| Amounts payable | 17/49 | €7,288 | €18,692 | +€11,404 | +156% |
| Amounts payable after more than one year | 17 | - | €17,280 | +€17,280 | |
| Financial debts | 170/4 | - | €17,280 | +€17,280 | |
| Amounts payable within one year | 42/48 | €7,288 | €1,412 | -€5,876 | -80.6% |
| Trade debts | 44 | €288 | €860 | +€572 | +199% |
| Suppliers | 440/4 | €288 | €860 | +€572 | +199% |
| Taxes, remuneration and social security | 45 | €7,000 | - | -€7,000 | |
| Taxes | 450/3 | €7,000 | - | -€7,000 | |
| Other amounts payable | 47/48 | - | €552 | +€552 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,337 | +€6,337 | |
| Other operating charges | 640/8 | €670 | €1,168 | +€498 | +74.3% |
| Gross operating margin | 9900 | €43,199 | €52,417 | +€9,218 | +21.3% |
| Operating profit (loss) | 9901 | €42,529 | €44,912 | +€2,383 | +5.6% |
| Financial charges | 65/66B | €209 | €1,127 | +€918 | +439% |
| Recurring financial charges | 65 | €209 | €1,127 | +€918 | +439% |
| Profit (loss) for the period before taxes | 9903 | €42,320 | €43,785 | +€1,465 | +3.5% |
| Income taxes | 67/77 | €12,277 | €16,000 | +€3,723 | +30.3% |
| Profit (loss) for the period | 9904 | €30,043 | €27,785 | -€2,258 | -7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €30,043 | €27,785 | -€2,258 | -7.5% |
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 26 October 2026 via checked.be.