Aloïs MONFORT: 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.
Aloïs MONFORT
Largest movements
- Stocks and contracts +€320,627
up €320,627 (+46.2%), from €693,913 to €1.0m
- Cash +€44,294
up €44,294 (+18.0%), from €245,816 to €290,109
mainly Short-term financial debts (+€200,000) and Net result for the year (+€166,104)
- Receivables within one year -€34,036
down €34,036 (-18.1%), from €188,156 to €154,120
of which Other amounts receivable: -€65,403
- Short-term financial debts +€200,000
up €200,000 (+66.7%), from €300,000 to €500,000
- Reserves +€122,831
up €122,831 (+29.2%), from €420,516 to €543,347
of which Distributable reserves: +€124,031
- Debts after one year -€103,333
down €103,333 (-16.4%), from €628,833 to €525,499
- Other debts +€90,699
up €90,699 (+77.6%), from €116,846 to €207,545
- Trade debts +€55,946
up €55,946 (+43.4%), from €128,835 to €184,781
- Gross operating margin +€166,948
up €166,948 (+46.7%), from €357,554 to €524,502
- Taxes +€41,263
up €41,263 (+143%), from €28,807 to €70,070
- Depreciation +€20,560
up €20,560 (+17.0%), from €121,157 to €141,718
- Staff costs +€13,821
up €13,821 (+17.9%), from €77,230 to €91,052
- Other operating charges +€5,866
up €5,866 (+43.8%), from €13,402 to €19,268
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 | €1,987,262 | €2,338,540 | +€351,278 | +17.7% |
| Fixed assets | 21/28 | €858,970 | €879,770 | +€20,800 | +2.4% |
| Tangible fixed assets | 22/27 | €858,835 | €879,635 | +€20,800 | +2.4% |
| Land and buildings | 22 | €571,491 | €737,386 | +€165,895 | +29.0% |
| Plant, machinery and equipment | 23 | €55,096 | €68,635 | +€13,539 | +24.6% |
| Furniture and vehicles | 24 | €139,354 | €73,614 | -€65,740 | -47.2% |
| Assets under construction and advance payments | 27 | €92,894 | - | -€92,894 | |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €1,128,292 | €1,458,769 | +€330,477 | +29.3% |
| Stocks and contracts in progress | 3 | €693,913 | €1,014,540 | +€320,627 | +46.2% |
| Stocks | 30/36 | €693,913 | €1,014,540 | +€320,627 | +46.2% |
| Amounts receivable within one year | 40/41 | €188,156 | €154,120 | -€34,036 | -18.1% |
| Trade receivables | 40 | €112,811 | €144,177 | +€31,367 | +27.8% |
| Other amounts receivable | 41 | €75,345 | €9,943 | -€65,403 | -86.8% |
| Cash at bank and in hand | 54/58 | €245,816 | €290,109 | +€44,294 | +18.0% |
| Deferred charges and accrued income | 490/1 | €407 | - | -€407 | |
| Total equity and liabilities | 10/49 | €1,987,262 | €2,338,540 | +€351,278 | +17.7% |
| Equity | 10/15 | €656,606 | €777,664 | +€121,058 | +18.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €420,516 | €543,347 | +€122,831 | +29.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,404 | €13,204 | -€1,200 | -8.3% |
| Distributable reserves | 133 | €404,252 | €528,283 | +€124,031 | +30.7% |
| Profit (loss) carried forward | 14 | €201,762 | €201,762 | = | 0.0% |
| Investment grants | 15 | €15,728 | €13,955 | -€1,773 | -11.3% |
| Provisions and deferred taxes | 16 | €15,417 | €15,017 | -€400 | -2.6% |
| Provisions for liabilities and charges | 160/5 | €10,621 | €10,621 | = | 0.0% |
| Pensions and similar obligations | 160 | €10,621 | €10,621 | = | 0.0% |
| Deferred taxes | 168 | €4,796 | €4,396 | -€400 | -8.3% |
| Amounts payable | 17/49 | €1,315,239 | €1,545,859 | +€230,620 | +17.5% |
| Amounts payable after more than one year | 17 | €628,833 | €525,499 | -€103,333 | -16.4% |
| Financial debts | 170/4 | €628,833 | €525,499 | -€103,333 | -16.4% |
| Amounts payable within one year | 42/48 | €678,901 | €1,012,479 | +€333,578 | +49.1% |
| Current portion of amounts payable after more than one year | 42 | €123,333 | €103,333 | -€20,000 | -16.2% |
| Financial debts | 43 | €300,000 | €500,000 | +€200,000 | +66.7% |
| Credit institutions | 430/8 | €300,000 | €500,000 | +€200,000 | +66.7% |
| Trade debts | 44 | €128,835 | €184,781 | +€55,946 | +43.4% |
| Suppliers | 440/4 | €128,835 | €184,781 | +€55,946 | +43.4% |
| Taxes, remuneration and social security | 45 | €9,886 | €16,820 | +€6,934 | +70.1% |
| Taxes | 450/3 | €3,217 | €10,611 | +€7,394 | +230% |
| Remuneration and social security | 454/9 | €6,669 | €6,209 | -€461 | -6.9% |
| Other amounts payable | 47/48 | €116,846 | €207,545 | +€90,699 | +77.6% |
| Accrued charges and deferred income | 492/3 | €7,506 | €7,881 | +€375 | +5.0% |
| Remuneration, social security and pensions | 62 | €77,230 | €91,052 | +€13,821 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €121,157 | €141,718 | +€20,560 | +17.0% |
| Other operating charges | 640/8 | €13,402 | €19,268 | +€5,866 | +43.8% |
| Gross operating margin | 9900 | €357,554 | €524,502 | +€166,948 | +46.7% |
| Operating profit (loss) | 9901 | €145,764 | €272,465 | +€126,701 | +86.9% |
| Financial income | 75/76B | €2,224 | €2,413 | +€189 | +8.5% |
| Recurring financial income | 75 | €2,224 | €2,413 | +€189 | +8.5% |
| Financial charges | 65/66B | €42,414 | €39,104 | -€3,310 | -7.8% |
| Recurring financial charges | 65 | €42,414 | €39,104 | -€3,310 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €105,575 | €235,774 | +€130,199 | +123% |
| Transfer from deferred taxes | 780 | €400 | €400 | = | 0.0% |
| Income taxes | 67/77 | €28,807 | €70,070 | +€41,263 | +143% |
| Profit (loss) for the period | 9904 | €77,167 | €166,104 | +€88,937 | +115% |
| Transfer from tax-exempt reserves | 789 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €78,368 | €167,304 | +€88,937 | +113% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.