BS MONUMENT: 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.
BS MONUMENT
Largest movements
- Receivables within one year -€38,069
down €38,069 (-71.6%), from €53,199 to €15,130
of which Trade receivables: -€39,864
- Cash +€10,264
up €10,264 (+158.7%), from €6,467 to €16,731
mainly Receivables within one year (+€38,069) and Net result for the year (+€4,344)
- Tangible fixed assets +€6,821
up €6,821 (+392.4%), from €1,738 to €8,560
of which Furniture and vehicles: +€6,161
- Trade debts -€27,182
down €27,182 (-85.5%), from €31,800 to €4,618
- Tax, wage and social debts -€5,662
down €5,662 (-69.6%), from €8,137 to €2,475
- Reserves +€4,500
up €4,500 (+45.0%), from €10,000 to €14,500
- Debts after one year +€3,588
new in 2025: €3,588
- Other debts +€1,990
up €1,990 (+38.3%), from €5,201 to €7,191
- Gross operating margin -€2,996
down €2,996 (-20.8%), from €14,410 to €11,414
- Depreciation -€1,588
down €1,588 (-51.7%), from €3,074 to €1,486
- Other operating charges -€416
down €416 (-22.1%), from €1,879 to €1,464
- Taxes +€308
up €308 (+10.6%), from €2,897 to €3,204
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 | €66,029 | €44,547 | -€21,482 | -32.5% |
| Fixed assets | 21/28 | €2,978 | €9,700 | +€6,721 | +225.7% |
| Intangible fixed assets | 21 | €600 | €500 | -€100 | -16.7% |
| Tangible fixed assets | 22/27 | €1,738 | €8,560 | +€6,821 | +392.4% |
| Plant, machinery and equipment | 23 | €919 | €1,580 | +€661 | +71.9% |
| Furniture and vehicles | 24 | €819 | €6,980 | +€6,161 | +752.2% |
| Financial fixed assets | 28 | €640 | €640 | = | 0.0% |
| Current assets | 29/58 | €63,051 | €34,847 | -€28,204 | -44.7% |
| Stocks and contracts in progress | 3 | €1,898 | €1,898 | = | 0.0% |
| Stocks | 30/36 | €1,898 | €1,898 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €53,199 | €15,130 | -€38,069 | -71.6% |
| Trade receivables | 40 | €52,080 | €12,216 | -€39,864 | -76.5% |
| Other amounts receivable | 41 | €1,118 | €2,914 | +€1,796 | +160.6% |
| Cash at bank and in hand | 54/58 | €6,467 | €16,731 | +€10,264 | +158.7% |
| Deferred charges and accrued income | 490/1 | €1,487 | €1,089 | -€399 | -26.8% |
| Total equity and liabilities | 10/49 | €66,029 | €44,547 | -€21,482 | -32.5% |
| Equity | 10/15 | €20,391 | €24,735 | +€4,344 | +21.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €14,500 | +€4,500 | +45.0% |
| Distributable reserves | 133 | €10,000 | €14,500 | +€4,500 | +45.0% |
| Profit (loss) carried forward | 14 | €391 | €235 | -€156 | -39.8% |
| Amounts payable | 17/49 | €45,638 | €19,812 | -€25,827 | -56.6% |
| Amounts payable after more than one year | 17 | - | €3,588 | +€3,588 | |
| Financial debts | 170/4 | - | €3,588 | +€3,588 | |
| Amounts payable within one year | 42/48 | €45,638 | €16,224 | -€29,414 | -64.5% |
| Current portion of amounts payable after more than one year | 42 | - | €1,939 | +€1,939 | |
| Trade debts | 44 | €31,800 | €4,618 | -€27,182 | -85.5% |
| Suppliers | 440/4 | €31,800 | €4,618 | -€27,182 | -85.5% |
| Advances received on contracts in progress | 46 | €500 | - | -€500 | |
| Taxes, remuneration and social security | 45 | €8,137 | €2,475 | -€5,662 | -69.6% |
| Taxes | 450/3 | €8,137 | €2,475 | -€5,662 | -69.6% |
| Other amounts payable | 47/48 | €5,201 | €7,191 | +€1,990 | +38.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,074 | €1,486 | -€1,588 | -51.7% |
| Other operating charges | 640/8 | €1,879 | €1,464 | -€416 | -22.1% |
| Gross operating margin | 9900 | €14,410 | €11,414 | -€2,996 | -20.8% |
| Operating profit (loss) | 9901 | €9,457 | €8,465 | -€992 | -10.5% |
| Financial income | 75/76B | €7 | €19 | +€12 | +165.6% |
| Recurring financial income | 75 | €7 | €19 | +€12 | +165.6% |
| Financial charges | 65/66B | €883 | €935 | +€52 | +5.9% |
| Recurring financial charges | 65 | €883 | €935 | +€52 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | €8,581 | €7,549 | -€1,032 | -12.0% |
| Income taxes | 67/77 | €2,897 | €3,204 | +€308 | +10.6% |
| Profit (loss) for the period | 9904 | €5,684 | €4,344 | -€1,340 | -23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,684 | €4,344 | -€1,340 | -23.6% |
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 5 October 2026 via checked.be.