BUREAU COMPTABLE PH MONIQUET: 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.
BUREAU COMPTABLE PH MONIQUET
Largest movements
- Receivables within one year -€42,051
down €42,051 (-12.3%), from €341,499 to €299,448
- Cash +€19,377
up €19,377 (+48.5%), from €39,939 to €59,316
mainly Net result for the year (+€84,325) and Receivables within one year (+€42,051)
- Tax, wage and social debts +€34,784
up €34,784 (+42.5%), from €81,864 to €116,648
of which Taxes: +€46,226
- Trade debts -€29,025
down €29,025 (-47.0%), from €61,741 to €32,717
- Other debts -€23,041
down €23,041 (-14.8%), from €155,929 to €132,888
- Debts after one year -€8,160
no longer reported in 2025 (was €8,160)
- Staff costs -€28,904
down €28,904 (-8.2%), from €350,443 to €321,539
- Gross operating margin -€25,516
down €25,516 (-5.6%), from €452,294 to €426,778
- Financial income +€6,065
up €6,065 (+173%), from €3,513 to €9,578
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 | €420,190 | €396,012 | -€24,179 | -5.8% |
| Fixed assets | 21/28 | €33,633 | €32,814 | -€819 | -2.4% |
| Intangible fixed assets | 21 | €4,961 | €4,155 | -€806 | -16.3% |
| Tangible fixed assets | 22/27 | €28,612 | €28,599 | -€13 | 0.0% |
| Plant, machinery and equipment | 23 | €20,113 | €14,729 | -€5,384 | -26.8% |
| Furniture and vehicles | 24 | €8,499 | €13,871 | +€5,372 | +63.2% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €386,557 | €363,197 | -€23,360 | -6.0% |
| Amounts receivable within one year | 40/41 | €341,499 | €299,448 | -€42,051 | -12.3% |
| Trade receivables | 40 | €341,499 | €299,448 | -€42,051 | -12.3% |
| Current investments | 50/53 | €14 | €16 | +€1 | +10.4% |
| Cash at bank and in hand | 54/58 | €39,939 | €59,316 | +€19,377 | +48.5% |
| Deferred charges and accrued income | 490/1 | €5,105 | €4,417 | -€687 | -13.5% |
| Total equity and liabilities | 10/49 | €420,190 | €396,012 | -€24,179 | -5.8% |
| Equity | 10/15 | €104,417 | €105,042 | +€626 | +0.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €70,000 | €70,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €67,000 | €67,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,417 | €5,042 | +€626 | +14.2% |
| Amounts payable | 17/49 | €315,774 | €290,969 | -€24,804 | -7.9% |
| Amounts payable after more than one year | 17 | €8,160 | - | -€8,160 | |
| Financial debts | 170/4 | €8,160 | - | -€8,160 | |
| Amounts payable within one year | 42/48 | €307,614 | €290,969 | -€16,644 | -5.4% |
| Current portion of amounts payable after more than one year | 42 | €8,079 | €8,160 | +€81 | +1.0% |
| Trade debts | 44 | €61,741 | €32,717 | -€29,025 | -47.0% |
| Suppliers | 440/4 | €61,741 | €32,717 | -€29,025 | -47.0% |
| Advances received on contracts in progress | 46 | - | €557 | +€557 | |
| Taxes, remuneration and social security | 45 | €81,864 | €116,648 | +€34,784 | +42.5% |
| Taxes | 450/3 | €33,931 | €80,156 | +€46,226 | +136% |
| Remuneration and social security | 454/9 | €47,933 | €36,492 | -€11,441 | -23.9% |
| Other amounts payable | 47/48 | €155,929 | €132,888 | -€23,041 | -14.8% |
| Remuneration, social security and pensions | 62 | €350,443 | €321,539 | -€28,904 | -8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,326 | €11,513 | +€2,187 | +23.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,950 | €191 | -€3,759 | -95.2% |
| Other operating charges | 640/8 | - | €3,359 | +€3,359 | |
| Gross operating margin | 9900 | €452,294 | €426,778 | -€25,516 | -5.6% |
| Operating profit (loss) | 9901 | €88,574 | €90,175 | +€1,601 | +1.8% |
| Financial income | 75/76B | €3,513 | €9,578 | +€6,065 | +173% |
| Recurring financial income | 75 | €3,513 | €9,578 | +€6,065 | +173% |
| Financial charges | 65/66B | €5,442 | €5,645 | +€203 | +3.7% |
| Recurring financial charges | 65 | €5,442 | €5,645 | +€203 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €86,645 | €94,108 | +€7,463 | +8.6% |
| Income taxes | 67/77 | €7,956 | €9,783 | +€1,827 | +23.0% |
| Profit (loss) for the period | 9904 | €78,689 | €84,325 | +€5,635 | +7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €78,689 | €84,325 | +€5,635 | +7.2% |
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 29 October 2026 via checked.be.