BV MONIQUE KRIKOR: 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.
BV MONIQUE KRIKOR
Largest movements
- Receivables within one year +€32,116
up €32,116 (+91.6%), from €35,058 to €67,174
of which Other amounts receivable: +€31,277
- Intangible fixed assets -€28,377
down €28,377 (-16.7%), from €170,261 to €141,884
- Tangible fixed assets -€9,431
down €9,431 (-8.1%), from €116,790 to €107,359
of which Other tangible fixed assets: -€13,374
- Profit (loss) carried forward -€60,000
down €60,000 (-64.1%), from €93,581 to €33,581
- Reserves +€42,690
up €42,690 (+48.6%), from €87,801 to €130,491
- Other debts +€23,668
up €23,668 (+971%), from €2,437 to €26,106
- Trade debts -€23,306
down €23,306 (-71.5%), from €32,593 to €9,287
- Current portion of long-term debt +€12,555
new in 2025: €12,555
- Staff costs +€70,880
up €70,880 (+25.5%), from €277,515 to €348,395
- Depreciation -€24,648
down €24,648 (-34.1%), from €72,215 to €47,567
- Taxes -€10,537
down €10,537 (-58.2%), from €18,113 to €7,575
- Gross operating margin +€6,142
up €6,142 (+1.4%), from €444,495 to €450,637
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 | €329,066 | €323,815 | -€5,251 | -1.6% |
| Fixed assets | 21/28 | €287,052 | €249,244 | -€37,808 | -13.2% |
| Intangible fixed assets | 21 | €170,261 | €141,884 | -€28,377 | -16.7% |
| Tangible fixed assets | 22/27 | €116,790 | €107,359 | -€9,431 | -8.1% |
| Plant, machinery and equipment | 23 | €3,222 | €10,771 | +€7,548 | +234% |
| Furniture and vehicles | 24 | €3,605 | €0 | -€3,605 | -100% |
| Other tangible fixed assets | 26 | €109,963 | €96,589 | -€13,374 | -12.2% |
| Current assets | 29/58 | €42,014 | €74,571 | +€32,557 | +77.5% |
| Amounts receivable within one year | 40/41 | €35,058 | €67,174 | +€32,116 | +91.6% |
| Trade receivables | 40 | €34,274 | €35,113 | +€839 | +2.4% |
| Other amounts receivable | 41 | €784 | €32,061 | +€31,277 | +3,990% |
| Cash at bank and in hand | 54/58 | €1,481 | €1,398 | -€83 | -5.6% |
| Deferred charges and accrued income | 490/1 | €5,475 | €5,999 | +€523 | +9.6% |
| Total equity and liabilities | 10/49 | €329,066 | €323,815 | -€5,251 | -1.6% |
| Equity | 10/15 | €199,932 | €182,622 | -€17,310 | -8.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €87,801 | €130,491 | +€42,690 | +48.6% |
| Distributable reserves | 133 | €87,801 | €130,491 | +€42,690 | +48.6% |
| Profit (loss) carried forward | 14 | €93,581 | €33,581 | -€60,000 | -64.1% |
| Amounts payable | 17/49 | €129,134 | €141,193 | +€12,059 | +9.3% |
| Amounts payable after more than one year | 17 | €45,000 | €45,000 | = | 0.0% |
| Financial debts | 170/4 | €45,000 | €45,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €84,134 | €96,193 | +€12,059 | +14.3% |
| Current portion of amounts payable after more than one year | 42 | - | €12,555 | +€12,555 | |
| Financial debts | 43 | €6,925 | €8,363 | +€1,438 | +20.8% |
| Credit institutions | 430/8 | €6,925 | €8,363 | +€1,438 | +20.8% |
| Trade debts | 44 | €32,593 | €9,287 | -€23,306 | -71.5% |
| Suppliers | 440/4 | €32,593 | €9,287 | -€23,306 | -71.5% |
| Taxes, remuneration and social security | 45 | €42,178 | €39,882 | -€2,296 | -5.4% |
| Taxes | 450/3 | €9,230 | €0 | -€9,230 | -100% |
| Remuneration and social security | 454/9 | €32,948 | €39,882 | +€6,934 | +21.0% |
| Other amounts payable | 47/48 | €2,437 | €26,106 | +€23,668 | +971% |
| Remuneration, social security and pensions | 62 | €277,515 | €348,395 | +€70,880 | +25.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,215 | €47,567 | -€24,648 | -34.1% |
| Other operating charges | 640/8 | €3,238 | €3,585 | +€347 | +10.7% |
| Gross operating margin | 9900 | €444,495 | €450,637 | +€6,142 | +1.4% |
| Operating profit (loss) | 9901 | €91,527 | €51,090 | -€40,438 | -44.2% |
| Financial income | 75/76B | €0 | €127 | +€126 | +33,255% |
| Recurring financial income | 75 | €0 | €127 | +€126 | +33,255% |
| Financial charges | 65/66B | €2,928 | €951 | -€1,977 | -67.5% |
| Recurring financial charges | 65 | €2,928 | €951 | -€1,977 | -67.5% |
| Profit (loss) for the period before taxes | 9903 | €88,599 | €50,265 | -€38,334 | -43.3% |
| Income taxes | 67/77 | €18,113 | €7,575 | -€10,537 | -58.2% |
| Profit (loss) for the period | 9904 | €70,487 | €42,690 | -€27,797 | -39.4% |
| Profit (loss) for the period to be appropriated | 9905 | €70,487 | €42,690 | -€27,797 | -39.4% |
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 30 October 2026 via checked.be.