BLUE MONKEY: what changed
Two fiscal 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 MONKEY
Largest movements
- Receivables after one year +€32,000
new in 2025: €32,000
- Receivables within one year -€15,000
down €15,000 (-99.9%), from €15,013 to €13
- Tangible fixed assets -€7,442
down €7,442 (-1.7%), from €427,540 to €420,099
of which Land and buildings: -€6,741
- Accrued charges and deferred income +€43,413
up €43,413 (+554.8%), from €7,825 to €51,238
- Profit (loss) carried forward -€31,374
down €31,374 (-333.0%), from -€9,420 to -€40,794
- Gross operating margin -€37,822
down €37,822, from €32,612 to -€5,210
- Other operating charges +€3,532
up €3,532 (+22.9%), from €15,424 to €18,956
- Taxes -€1,802
down €1,802 (-100.0%), from €1,802 to €0
- Depreciation -€519
down €519 (-6.5%), from €7,961 to €7,442
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.
Cash bridge derived
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 | €458,696 | €467,421 | +€8,725 | +1.9% |
| Fixed assets | 21/28 | €427,540 | €420,099 | -€7,442 | -1.7% |
| Tangible fixed assets | 22/27 | €427,540 | €420,099 | -€7,442 | -1.7% |
| Land and buildings | 22 | €422,519 | €415,778 | -€6,741 | -1.6% |
| Furniture and vehicles | 24 | €5,022 | €4,321 | -€701 | -14.0% |
| Current assets | 29/58 | €31,155 | €47,322 | +€16,167 | +51.9% |
| Amounts receivable after more than one year | 29 | - | €32,000 | +€32,000 | |
| Other amounts receivable | 291 | - | €32,000 | +€32,000 | |
| Amounts receivable within one year | 40/41 | €15,013 | €13 | -€15,000 | -99.9% |
| Other amounts receivable | 41 | €15,013 | €13 | -€15,000 | -99.9% |
| Cash at bank and in hand | 54/58 | €6,472 | €8,639 | +€2,167 | +33.5% |
| Deferred charges and accrued income | 490/1 | €9,670 | €6,670 | -€3,000 | -31.0% |
| Total equity and liabilities | 10/49 | €458,696 | €467,421 | +€8,725 | +1.9% |
| Equity | 10/15 | €447,088 | €415,714 | -€31,374 | -7.0% |
| Contributions | 10/11 | €420,000 | €420,000 | = | 0.0% |
| Reserves | 13 | €36,508 | €36,508 | = | 0.0% |
| Distributable reserves | 133 | €36,508 | €36,508 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,420 | -€40,794 | -€31,374 | -333.0% |
| Amounts payable | 17/49 | €11,608 | €51,707 | +€40,099 | +345.4% |
| Amounts payable within one year | 42/48 | €3,782 | €469 | -€3,313 | -87.6% |
| Trade debts | 44 | €512 | €369 | -€143 | -28.0% |
| Suppliers | 440/4 | €512 | €369 | -€143 | -28.0% |
| Taxes, remuneration and social security | 45 | €3,170 | - | -€3,170 | |
| Remuneration and social security | 454/9 | €3,170 | - | -€3,170 | |
| Other amounts payable | 47/48 | €100 | €100 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €7,825 | €51,238 | +€43,413 | +554.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,961 | €7,442 | -€519 | -6.5% |
| Other operating charges | 640/8 | €15,424 | €18,956 | +€3,532 | +22.9% |
| Gross operating margin | 9900 | €32,612 | -€5,210 | -€37,822 | |
| Operating profit (loss) | 9901 | €9,228 | -€31,607 | -€40,835 | |
| Financial income | 75/76B | €611 | €338 | -€273 | -44.6% |
| Recurring financial income | 75 | €611 | €338 | -€273 | -44.6% |
| Financial charges | 65/66B | €102 | €105 | +€2 | +2.2% |
| Recurring financial charges | 65 | €102 | €105 | +€2 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €9,737 | -€31,374 | -€41,110 | |
| Income taxes | 67/77 | €1,802 | €0 | -€1,802 | -100.0% |
| Profit (loss) for the period | 9904 | €7,934 | -€31,374 | -€39,308 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,934 | -€31,374 | -€39,308 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.