Blue Monk: 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.
Blue Monk
Largest movements
- Cash +€26,616
up €26,616 (+165%), from €16,165 to €42,781
mainly Net result for the year (+€45,238) and Depreciation (+€17,640)
- Tangible fixed assets -€13,258
down €13,258 (-67.7%), from €19,583 to €6,325
- Receivables after one year -€12,500
down €12,500 (-45.5%), from €27,500 to €15,000
- Intangible fixed assets -€4,383
down €4,383 (-74.4%), from €5,891 to €1,509
- Receivables within one year +€1,420
up €1,420 (+5.8%), from €24,337 to €25,757
of which Other amounts receivable: +€2,046
- Other debts -€49,863
down €49,863 (-72.4%), from €68,838 to €18,975
- Profit (loss) carried forward +€45,238
up €45,238, from -€42,043 to €3,195
- Tax, wage and social debts +€7,144
up €7,144 (+176%), from €4,068 to €11,212
of which Remuneration and social security: +€5,274
- Debts after one year -€3,543
no longer reported in 2024 (was €3,543)
- Current portion of long-term debt -€3,285
down €3,285 (-48.1%), from €6,827 to €3,543
- Purchases and services -€123,939
no longer reported in 2024 (was €123,939)
- Gross operating margin +€78,685
up €78,685, from -€11,865 to €66,821
- Taxes +€1,801
up €1,801 (+323%), from €558 to €2,359
- Financial charges -€716
down €716 (-45.1%), from €1,586 to €870
of which Financial charges: -€716
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 | €96,475 | €94,371 | -€2,104 | -2.2% |
| Fixed assets | 21/28 | €28,474 | €10,833 | -€17,640 | -62.0% |
| Intangible fixed assets | 21 | €5,891 | €1,509 | -€4,383 | -74.4% |
| Tangible fixed assets | 22/27 | €19,583 | €6,325 | -€13,258 | -67.7% |
| Furniture and vehicles | 24 | €19,583 | €6,325 | -€13,258 | -67.7% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €68,002 | €83,538 | +€15,536 | +22.8% |
| Amounts receivable after more than one year | 29 | €27,500 | €15,000 | -€12,500 | -45.5% |
| Trade receivables | 290 | €27,500 | €15,000 | -€12,500 | -45.5% |
| Amounts receivable within one year | 40/41 | €24,337 | €25,757 | +€1,420 | +5.8% |
| Trade receivables | 40 | €21,286 | €20,660 | -€626 | -2.9% |
| Other amounts receivable | 41 | €3,051 | €5,097 | +€2,046 | +67.1% |
| Cash at bank and in hand | 54/58 | €16,165 | €42,781 | +€26,616 | +165% |
| Total equity and liabilities | 10/49 | €96,475 | €94,371 | -€2,104 | -2.2% |
| Equity | 10/15 | -€23,443 | €21,795 | +€45,238 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,043 | €3,195 | +€45,238 | |
| Amounts payable | 17/49 | €119,918 | €72,576 | -€47,342 | -39.5% |
| Amounts payable after more than one year | 17 | €3,543 | - | -€3,543 | |
| Financial debts | 170/4 | €3,543 | - | -€3,543 | |
| Amounts payable within one year | 42/48 | €116,375 | €72,576 | -€43,799 | -37.6% |
| Current portion of amounts payable after more than one year | 42 | €6,827 | €3,543 | -€3,285 | -48.1% |
| Trade debts | 44 | €36,642 | €38,846 | +€2,204 | +6.0% |
| Suppliers | 440/4 | €36,642 | €38,846 | +€2,204 | +6.0% |
| Taxes, remuneration and social security | 45 | €4,068 | €11,212 | +€7,144 | +176% |
| Taxes | 450/3 | €4,042 | €5,913 | +€1,870 | +46.3% |
| Remuneration and social security | 454/9 | €26 | €5,300 | +€5,274 | +20,410% |
| Other amounts payable | 47/48 | €68,838 | €18,975 | -€49,863 | -72.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €123,939 | - | -€123,939 | |
| Remuneration, social security and pensions | 62 | €83 | - | -€83 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,640 | €17,640 | = | 0.0% |
| Other operating charges | 640/8 | €1,002 | €714 | -€288 | -28.7% |
| Gross operating margin | 9900 | -€11,865 | €66,821 | +€78,685 | |
| Operating profit (loss) | 9901 | -€30,591 | €48,466 | +€79,056 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +4,000% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +4,000% |
| Financial charges | 65/66B | €1,586 | €870 | -€716 | -45.1% |
| Recurring financial charges | 65 | €1,586 | €870 | -€716 | -45.1% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€32,176 | €47,596 | +€79,773 | |
| Income taxes | 67/77 | €558 | €2,359 | +€1,801 | +323% |
| Profit (loss) for the period | 9904 | -€32,734 | €45,238 | +€77,972 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,734 | €45,238 | +€77,972 |
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 18 October 2026 via checked.be.