DE MONTPELLIER: 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.
DE MONTPELLIER
Largest movements
- Cash -€42,583
down €42,583 (-59.3%), from €71,848 to €29,265
mainly Debts after one year (-€21,233) and Current investments (-€15,000)
- Tangible fixed assets -€15,990
down €15,990 (-5.6%), from €284,692 to €268,702
of which Furniture and vehicles: -€8,189
- Current investments +€15,000
up €15,000 (+12.0%), from €125,000 to €140,000
- Debts after one year -€21,233
down €21,233 (-39.4%), from €53,913 to €32,680
- Profit (loss) carried forward -€11,400
down €11,400 (-10.8%), from €105,600 to €94,200
- Other debts -€6,590
down €6,590 (-9.0%), from €72,994 to €66,404
- Gross operating margin -€31,793
down €31,793 (-84.4%), from €37,678 to €5,885
- Taxes -€6,744
down €6,744 (-94.4%), from €7,143 to €399
- Financial income +€1,490
up €1,490 (+78.3%), from €1,905 to €3,395
- Financial charges -€423
down €423 (-24.0%), from €1,763 to €1,340
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 | €482,663 | €439,455 | -€43,208 | -9.0% |
| Fixed assets | 21/28 | €284,702 | €268,712 | -€15,990 | -5.6% |
| Tangible fixed assets | 22/27 | €284,692 | €268,702 | -€15,990 | -5.6% |
| Land and buildings | 22 | €251,893 | €244,092 | -€7,801 | -3.1% |
| Furniture and vehicles | 24 | €32,799 | €24,610 | -€8,189 | -25.0% |
| Financial fixed assets | 28 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €197,961 | €170,743 | -€27,218 | -13.7% |
| Amounts receivable within one year | 40/41 | - | €535 | +€535 | |
| Other amounts receivable | 41 | - | €535 | +€535 | |
| Current investments | 50/53 | €125,000 | €140,000 | +€15,000 | +12.0% |
| Cash at bank and in hand | 54/58 | €71,848 | €29,265 | -€42,583 | -59.3% |
| Deferred charges and accrued income | 490/1 | €1,113 | €943 | -€170 | -15.2% |
| Total equity and liabilities | 10/49 | €482,663 | €439,455 | -€43,208 | -9.0% |
| Equity | 10/15 | €326,660 | €315,260 | -€11,400 | -3.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €202,460 | €202,460 | = | 0.0% |
| Distributable reserves | 133 | €202,460 | €202,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105,600 | €94,200 | -€11,400 | -10.8% |
| Amounts payable | 17/49 | €156,003 | €124,195 | -€31,808 | -20.4% |
| Amounts payable after more than one year | 17 | €53,913 | €32,680 | -€21,233 | -39.4% |
| Financial debts | 170/4 | €53,913 | €32,680 | -€21,233 | -39.4% |
| Amounts payable within one year | 42/48 | €99,951 | €89,349 | -€10,602 | -10.6% |
| Current portion of amounts payable after more than one year | 42 | €20,802 | €21,234 | +€432 | +2.1% |
| Trade debts | 44 | €963 | €434 | -€529 | -54.9% |
| Suppliers | 440/4 | €963 | €434 | -€529 | -54.9% |
| Taxes, remuneration and social security | 45 | €5,192 | €1,278 | -€3,914 | -75.4% |
| Taxes | 450/3 | €5,192 | €1,278 | -€3,914 | -75.4% |
| Other amounts payable | 47/48 | €72,994 | €66,404 | -€6,590 | -9.0% |
| Accrued charges and deferred income | 492/3 | €2,138 | €2,166 | +€28 | +1.3% |
| Non-recurring operating income | 76A | €4,545 | - | -€4,545 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,967 | €15,990 | +€23 | +0.1% |
| Other operating charges | 640/8 | €3,010 | €2,951 | -€59 | -1.9% |
| Gross operating margin | 9900 | €37,678 | €5,885 | -€31,793 | -84.4% |
| Operating profit (loss) | 9901 | €18,702 | -€13,055 | -€31,757 | |
| Financial income | 75/76B | €1,905 | €3,395 | +€1,490 | +78.3% |
| Recurring financial income | 75 | €1,905 | €3,395 | +€1,490 | +78.3% |
| Financial charges | 65/66B | €1,763 | €1,340 | -€423 | -24.0% |
| Recurring financial charges | 65 | €1,763 | €1,340 | -€423 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €18,843 | -€11,001 | -€29,844 | |
| Income taxes | 67/77 | €7,143 | €399 | -€6,744 | -94.4% |
| Profit (loss) for the period | 9904 | €11,700 | -€11,400 | -€23,100 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,700 | -€11,400 | -€23,100 |
Source: filed annual accounts (NBB), financial years ended 1 July 2024 and 1 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.