Alain MONTEYNE: what changed
What changed
Alain MONTEYNE
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€47,504
2024 · €41,398+€6,106
Equity
€1.7m
2024 · €1.7m+€38,700
Cash
€360,785
2024 · €258,801+€101,984
Balance sheet total
€2.1m
2024 · €2.0m+€54,107
Largest movements
Assets
- Cash +€101,984
up €101,984 (+39.4%), from €258,801 to €360,785
mainly Depreciation (+€53,964) and Net result for the year (+€47,504)
- Tangible fixed assets -€53,345
down €53,345 (-4.9%), from €1.1m to €1.0m
of which Land and buildings: -€40,259
Equity and liabilities
- Reserves +€38,700
up €38,700 (+2.6%), from €1.5m to €1.5m
of which Distributable reserves: +€46,504
Income statement
- Gross operating margin +€70,048
up €70,048 (+55.6%), from €125,887 to €195,935
- Provisions +€29,328
no longer reported in 2025 (was -€29,328)
- Financial charges +€28,418
up €28,418 (+55.8%), from €50,914 to €79,332
- Financial income -€3,950
down €3,950 (-29.2%), from €13,514 to €9,564
- Taxes +€3,092
up €3,092 (+13.5%), from €22,885 to €25,977
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€41,398
Gross operating margin
+€70,048
Staff costs
+€124
Depreciation
+€732
Provisions
-€29,328
Other operating charges
-€9
Financial income
-€3,950
Financial charges
-€28,418
Taxes
-€3,092
Result 2025
€47,504
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€126,843
Investment
-€16,055
Financing
-€8,804
Cash 2024
€258,801
From operations (derived)
+€126,843
Net result for the year
+€47,504
Depreciation
+€53,964
Receivables within one year
+€3,969
Deferred charges and accrued income
+€6,000
Provisions
-€2,601
Trade debts
+€4,234
Tax, wage and social debts
+€9,812
Other debts
+€7,462
Accrued charges and deferred income
-€3,500
Investment (derived)
-€16,055
Investment in fixed assets (net)
-€619
Current investments
-€15,436
Financing
-€8,804
Contributions, distributions and other
-€8,804
Cash 2025
€360,785
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,041,868 | €2,095,975 | +€54,107 | +2.6% |
| Fixed assets | 21/28 | €1,196,281 | €1,142,936 | -€53,345 | -4.5% |
| Tangible fixed assets | 22/27 | €1,096,281 | €1,042,936 | -€53,345 | -4.9% |
| Land and buildings | 22 | €921,579 | €881,320 | -€40,259 | -4.4% |
| Plant, machinery and equipment | 23 | €3,592 | €2,290 | -€1,301 | -36.2% |
| Furniture and vehicles | 24 | €13,623 | €8,289 | -€5,335 | -39.2% |
| Leasing and similar rights | 25 | €149,773 | €143,323 | -€6,450 | -4.3% |
| Other tangible fixed assets | 26 | €7,714 | €7,714 | = | 0.0% |
| Financial fixed assets | 28 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €845,587 | €953,039 | +€107,451 | +12.7% |
| Amounts receivable within one year | 40/41 | €237,484 | €233,515 | -€3,969 | -1.7% |
| Trade receivables | 40 | €36,060 | €21,515 | -€14,545 | -40.3% |
| Other amounts receivable | 41 | €201,424 | €212,000 | +€10,576 | +5.3% |
| Current investments | 50/53 | €343,302 | €358,738 | +€15,436 | +4.5% |
| Cash at bank and in hand | 54/58 | €258,801 | €360,785 | +€101,984 | +39.4% |
| Deferred charges and accrued income | 490/1 | €6,000 | - | -€6,000 | |
| Total equity and liabilities | 10/49 | €2,041,868 | €2,095,975 | +€54,107 | +2.6% |
| Equity | 10/15 | €1,710,984 | €1,749,684 | +€38,700 | +2.3% |
| Contributions | 10/11 | €213,447 | €213,447 | = | 0.0% |
| Contributions outside capital | 11 | €213,447 | €213,447 | = | 0.0% |
| Share premium | 1100/10 | €175,000 | €175,000 | = | 0.0% |
| Other | 1109/19 | €38,447 | €38,447 | = | 0.0% |
| Reserves | 13 | €1,497,536 | €1,536,237 | +€38,700 | +2.6% |
| Tax-exempt reserves | 132 | €71,472 | €63,668 | -€7,804 | -10.9% |
| Distributable reserves | 133 | €1,426,064 | €1,472,569 | +€46,504 | +3.3% |
| Provisions and deferred taxes | 16 | €52,405 | €49,804 | -€2,601 | -5.0% |
| Provisions for liabilities and charges | 160/5 | €30,672 | €30,672 | = | 0.0% |
| Pensions and similar obligations | 160 | €30,672 | €30,672 | = | 0.0% |
| Deferred taxes | 168 | €21,733 | €19,132 | -€2,601 | -12.0% |
| Amounts payable | 17/49 | €278,479 | €296,487 | +€18,008 | +6.5% |
| Amounts payable within one year | 42/48 | €274,979 | €296,487 | +€21,508 | +7.8% |
| Trade debts | 44 | €7,828 | €12,062 | +€4,234 | +54.1% |
| Suppliers | 440/4 | €7,828 | €12,062 | +€4,234 | +54.1% |
| Taxes, remuneration and social security | 45 | €22,611 | €32,423 | +€9,812 | +43.4% |
| Taxes | 450/3 | €17,400 | €25,534 | +€8,134 | +46.7% |
| Remuneration and social security | 454/9 | €5,211 | €6,889 | +€1,678 | +32.2% |
| Other amounts payable | 47/48 | €244,541 | €252,003 | +€7,462 | +3.1% |
| Accrued charges and deferred income | 492/3 | €3,500 | - | -€3,500 | |
| Non-recurring operating income | 76A | €8,458 | - | -€8,458 | |
| Remuneration, social security and pensions | 62 | €124 | - | -€124 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,695 | €53,964 | -€732 | -1.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€29,328 | - | +€29,328 | |
| Other operating charges | 640/8 | €9,118 | €9,127 | +€9 | +0.1% |
| Gross operating margin | 9900 | €125,887 | €195,935 | +€70,048 | +55.6% |
| Operating profit (loss) | 9901 | €91,277 | €132,844 | +€41,567 | +45.5% |
| Financial income | 75/76B | €13,514 | €9,564 | -€3,950 | -29.2% |
| Recurring financial income | 75 | €13,514 | €9,564 | -€3,950 | -29.2% |
| Financial charges | 65/66B | €50,914 | €79,332 | +€28,418 | +55.8% |
| Recurring financial charges | 65 | €50,914 | €79,332 | +€28,418 | +55.8% |
| Profit (loss) for the period before taxes | 9903 | €53,878 | €63,076 | +€9,198 | +17.1% |
| Transfer from deferred taxes | 780 | €10,405 | €10,405 | = | 0.0% |
| Income taxes | 67/77 | €22,885 | €25,977 | +€3,092 | +13.5% |
| Profit (loss) for the period | 9904 | €41,398 | €47,504 | +€6,106 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €41,398 | €47,504 | +€6,106 | +14.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.