Business 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.
Business Monkey
Largest movements
- Receivables within one year -€9,075
down €9,075 (-40.8%), from €22,260 to €13,185
- Tangible fixed assets +€2,270
up €2,270 (+68.8%), from €3,299 to €5,569
- Cash -€683
down €683 (-31.9%), from €2,144 to €1,461
mainly Contributions, distributions and other (-€28,000) and Tax, wage and social debts (-€11,436)
- Tax, wage and social debts -€11,436
down €11,436 (-57.6%), from €19,862 to €8,426
of which Remuneration and social security: -€9,384
- Other debts -€3,036
down €3,036 (-79.0%), from €3,841 to €805
- Accrued charges and deferred income +€2,523
new in 2025: €2,523
- Trade debts +€2,245
up €2,245 (+82.9%), from €2,708 to €4,953
- Profit (loss) carried forward +€2,216
up €2,216, from -€533 to €1,683
- Turnover +€62,045
new in 2025: €62,045
- Purchases and services +€33,137
new in 2025: €33,137
- Gross operating margin +€1,830
up €1,830 (+5.6%), from €32,568 to €34,398
- Taxes -€1,336
down €1,336 (-33.4%), from €3,995 to €2,660
- Other operating charges -€666
no longer reported in 2025 (was €666)
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 | €27,878 | €20,390 | -€7,488 | -26.9% |
| Fixed assets | 21/28 | €3,474 | €5,744 | +€2,270 | +65.4% |
| Tangible fixed assets | 22/27 | €3,299 | €5,569 | +€2,270 | +68.8% |
| Furniture and vehicles | 24 | €3,299 | €5,569 | +€2,270 | +68.8% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €24,404 | €14,646 | -€9,758 | -40.0% |
| Amounts receivable within one year | 40/41 | €22,260 | €13,185 | -€9,075 | -40.8% |
| Trade receivables | 40 | €22,260 | €13,185 | -€9,075 | -40.8% |
| Cash at bank and in hand | 54/58 | €2,144 | €1,461 | -€683 | -31.9% |
| Total equity and liabilities | 10/49 | €27,878 | €20,390 | -€7,488 | -26.9% |
| Equity | 10/15 | €1,467 | €3,683 | +€2,216 | +151.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€533 | €1,683 | +€2,216 | |
| Amounts payable | 17/49 | €26,411 | €16,707 | -€9,704 | -36.7% |
| Amounts payable within one year | 42/48 | €26,411 | €14,184 | -€12,227 | -46.3% |
| Trade debts | 44 | €2,708 | €4,953 | +€2,245 | +82.9% |
| Suppliers | 440/4 | €2,708 | €4,953 | +€2,245 | +82.9% |
| Taxes, remuneration and social security | 45 | €19,862 | €8,426 | -€11,436 | -57.6% |
| Taxes | 450/3 | €9,032 | €6,980 | -€2,053 | -22.7% |
| Remuneration and social security | 454/9 | €10,829 | €1,446 | -€9,384 | -86.6% |
| Other amounts payable | 47/48 | €3,841 | €805 | -€3,036 | -79.0% |
| Accrued charges and deferred income | 492/3 | - | €2,523 | +€2,523 | |
| Turnover | 70 | - | €62,045 | +€62,045 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €33,137 | +€33,137 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,015 | €1,015 | = | 0.0% |
| Other operating charges | 640/8 | €666 | - | -€666 | |
| Gross operating margin | 9900 | €32,568 | €34,398 | +€1,830 | +5.6% |
| Operating profit (loss) | 9901 | €30,887 | €33,383 | +€2,496 | +8.1% |
| Financial charges | 65/66B | €392 | €507 | +€115 | +29.4% |
| Recurring financial charges | 65 | €392 | €507 | +€115 | +29.4% |
| Profit (loss) for the period before taxes | 9903 | €30,495 | €32,875 | +€2,380 | +7.8% |
| Income taxes | 67/77 | €3,995 | €2,660 | -€1,336 | -33.4% |
| Profit (loss) for the period | 9904 | €26,500 | €30,216 | +€3,716 | +14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,500 | €30,216 | +€3,716 | +14.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.