BMONKEYS: 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.
BMONKEYS
Largest movements
- Cash -€86,918
down €86,918 (-40.5%), from €214,750 to €127,832
mainly Net result for the year (-€53,437) and Trade debts (-€23,069)
- Receivables within one year -€8,805
down €8,805 (-4.2%), from €210,269 to €201,464
of which Trade receivables: -€13,449
- Profit (loss) carried forward -€53,437
down €53,437 (-29.9%), from €178,535 to €125,098
- Trade debts -€23,069
down €23,069 (-13.3%), from €173,195 to €150,126
- Accrued charges and deferred income -€11,629
down €11,629 (-100.0%), from €11,629 to €0
- Gross operating margin -€65,529
down €65,529 (-33.6%), from €194,800 to €129,272
- Staff costs +€36,679
up €36,679 (+26.7%), from €137,135 to €173,814
- Taxes -€14,961
down €14,961 (-92.2%), from €16,233 to €1,272
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 | €440,341 | €348,287 | -€92,054 | -20.9% |
| Fixed assets | 21/28 | €13,571 | €13,495 | -€76 | -0.6% |
| Intangible fixed assets | 21 | €543 | €0 | -€543 | -100.0% |
| Tangible fixed assets | 22/27 | €7,608 | €5,055 | -€2,553 | -33.6% |
| Furniture and vehicles | 24 | €7,608 | €5,055 | -€2,553 | -33.6% |
| Financial fixed assets | 28 | €5,420 | €8,440 | +€3,020 | +55.7% |
| Current assets | 29/58 | €426,770 | €334,792 | -€91,978 | -21.6% |
| Amounts receivable within one year | 40/41 | €210,269 | €201,464 | -€8,805 | -4.2% |
| Trade receivables | 40 | €210,269 | €196,820 | -€13,449 | -6.4% |
| Other amounts receivable | 41 | - | €4,644 | +€4,644 | |
| Cash at bank and in hand | 54/58 | €214,750 | €127,832 | -€86,918 | -40.5% |
| Deferred charges and accrued income | 490/1 | €1,750 | €5,496 | +€3,745 | +214.0% |
| Total equity and liabilities | 10/49 | €440,341 | €348,287 | -€92,054 | -20.9% |
| Equity | 10/15 | €186,535 | €133,098 | -€53,437 | -28.6% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €178,535 | €125,098 | -€53,437 | -29.9% |
| Amounts payable | 17/49 | €253,806 | €215,189 | -€38,616 | -15.2% |
| Amounts payable within one year | 42/48 | €242,177 | €215,189 | -€26,988 | -11.1% |
| Current portion of amounts payable after more than one year | 42 | €2,867 | €0 | -€2,867 | -100.0% |
| Financial debts | 43 | - | €2,507 | +€2,507 | |
| Other loans | 439 | - | €2,507 | +€2,507 | |
| Trade debts | 44 | €173,195 | €150,126 | -€23,069 | -13.3% |
| Suppliers | 440/4 | €173,195 | €150,126 | -€23,069 | -13.3% |
| Taxes, remuneration and social security | 45 | €63,869 | €62,185 | -€1,685 | -2.6% |
| Taxes | 450/3 | €45,026 | €44,615 | -€412 | -0.9% |
| Remuneration and social security | 454/9 | €18,843 | €17,570 | -€1,273 | -6.8% |
| Other amounts payable | 47/48 | €2,246 | €372 | -€1,874 | -83.4% |
| Accrued charges and deferred income | 492/3 | €11,629 | €0 | -€11,629 | -100.0% |
| Remuneration, social security and pensions | 62 | €137,135 | €173,814 | +€36,679 | +26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,298 | €5,989 | +€690 | +13.0% |
| Other operating charges | 640/8 | €1,144 | €1,124 | -€21 | -1.8% |
| Gross operating margin | 9900 | €194,800 | €129,272 | -€65,529 | -33.6% |
| Operating profit (loss) | 9901 | €51,223 | -€51,655 | -€102,878 | |
| Financial income | 75/76B | €1,656 | €208 | -€1,448 | -87.4% |
| Recurring financial income | 75 | €1,656 | €208 | -€1,448 | -87.4% |
| Financial charges | 65/66B | €1,036 | €719 | -€318 | -30.7% |
| Recurring financial charges | 65 | €1,036 | €719 | -€318 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | €51,843 | -€52,165 | -€104,008 | |
| Income taxes | 67/77 | €16,233 | €1,272 | -€14,961 | -92.2% |
| Profit (loss) for the period | 9904 | €35,609 | -€53,437 | -€89,047 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,609 | -€53,437 | -€89,047 |
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 12 October 2026 via checked.be.