4 WISE MONKEYS: 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.
4 WISE MONKEYS
Largest movements
- Receivables within one year -€2,495
down €2,495 (-16.3%), from €15,309 to €12,814
of which Trade receivables: -€4,223
- Debts after one year +€18,387
up €18,387 (+11.9%), from €154,075 to €172,462
- Profit (loss) carried forward -€13,492
down €13,492 (-11.6%), from -€116,442 to -€129,934
- Accrued charges and deferred income -€4,110
down €4,110 (-40.4%), from €10,173 to €6,063
- Trade debts -€3,355
down €3,355 (-22.6%), from €14,868 to €11,512
- Depreciation -€3,620
down €3,620 (-73.4%), from €4,934 to €1,314
- Gross operating margin -€2,554
down €2,554 (-27.3%), from -€9,341 to -€11,895
- Other operating charges -€234
no longer reported in 2025 (was €234)
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €96,378 | €94,020 | -€2,358 | -2.4% |
| Fixed assets | 21/28 | €66,955 | €67,091 | +€137 | +0.2% |
| Tangible fixed assets | 22/27 | €66,955 | €67,091 | +€137 | +0.2% |
| Land and buildings | 22 | €23,182 | €22,576 | -€606 | -2.6% |
| Plant, machinery and equipment | 23 | €1,081 | €1,943 | +€862 | +79.8% |
| Furniture and vehicles | 24 | €42,692 | €42,572 | -€120 | -0.3% |
| Current assets | 29/58 | €29,423 | €26,929 | -€2,494 | -8.5% |
| Amounts receivable within one year | 40/41 | €15,309 | €12,814 | -€2,495 | -16.3% |
| Trade receivables | 40 | €10,918 | €6,695 | -€4,223 | -38.7% |
| Other amounts receivable | 41 | €4,391 | €6,119 | +€1,728 | +39.3% |
| Cash at bank and in hand | 54/58 | €1 | €1 | -€0 | -26.4% |
| Deferred charges and accrued income | 490/1 | €14,112 | €14,114 | +€1 | 0.0% |
| Total equity and liabilities | 10/49 | €96,378 | €94,020 | -€2,358 | -2.4% |
| Equity | 10/15 | -€109,610 | -€123,101 | -€13,492 | -12.3% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €432 | €432 | = | 0.0% |
| Distributable reserves | 133 | €432 | €432 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€116,442 | -€129,934 | -€13,492 | -11.6% |
| Amounts payable | 17/49 | €205,987 | €217,121 | +€11,134 | +5.4% |
| Amounts payable after more than one year | 17 | €154,075 | €172,462 | +€18,387 | +11.9% |
| Other amounts payable | 178/9 | €154,075 | €172,462 | +€18,387 | +11.9% |
| Amounts payable within one year | 42/48 | €41,739 | €38,596 | -€3,143 | -7.5% |
| Financial debts | 43 | - | €50 | +€50 | |
| Credit institutions | 430/8 | - | €50 | +€50 | |
| Trade debts | 44 | €14,868 | €11,512 | -€3,355 | -22.6% |
| Suppliers | 440/4 | €14,868 | €11,512 | -€3,355 | -22.6% |
| Taxes, remuneration and social security | 45 | €26,871 | €27,033 | +€162 | +0.6% |
| Taxes | 450/3 | €595 | €757 | +€162 | +27.2% |
| Remuneration and social security | 454/9 | €26,277 | €26,277 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €10,173 | €6,063 | -€4,110 | -40.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,934 | €1,314 | -€3,620 | -73.4% |
| Other operating charges | 640/8 | €234 | - | -€234 | |
| Gross operating margin | 9900 | -€9,341 | -€11,895 | -€2,554 | -27.3% |
| Operating profit (loss) | 9901 | -€14,509 | -€13,209 | +€1,300 | +9.0% |
| Financial charges | 65/66B | €5 | €121 | +€115 | +2,195% |
| Recurring financial charges | 65 | €5 | €121 | +€115 | +2,195% |
| Profit (loss) for the period before taxes | 9903 | -€14,514 | -€13,330 | +€1,184 | +8.2% |
| Income taxes | 67/77 | €65 | €162 | +€96 | +147% |
| Profit (loss) for the period | 9904 | -€14,579 | -€13,492 | +€1,088 | +7.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,579 | -€13,492 | +€1,088 | +7.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.