Dr Monnier GCA: 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.
Dr Monnier GCA
Largest movements
- Cash +€17,346
up €17,346 (+25.6%), from €67,865 to €85,212
mainly Net result for the year (+€22,297) and Other debts (+€4,974)
- Receivables within one year +€8,433
up €8,433 (+263%), from €3,203 to €11,636
of which Trade receivables: +€5,738
- Tangible fixed assets -€1,833
down €1,833 (-35.6%), from €5,149 to €3,316
- Current investments +€1,350
new in 2025: €1,350
- Profit (loss) carried forward +€22,297
up €22,297 (+36.8%), from €60,668 to €82,965
- Other debts +€4,974
new in 2025: €4,974
- Tax, wage and social debts -€2,439
down €2,439 (-17.6%), from €13,839 to €11,400
of which Remuneration and social security: -€2,439
- Trade debts +€1,532
up €1,532 (+92.5%), from €1,657 to €3,189
- Gross operating margin -€23,564
down €23,564 (-42.7%), from €55,181 to €31,616
- Taxes -€4,710
down €4,710 (-41.3%), from €11,400 to €6,690
- Depreciation +€1,483
up €1,483 (+423%), from €351 to €1,833
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 | €80,080 | €106,093 | +€26,013 | +32.5% |
| Fixed assets | 21/28 | €5,149 | €3,316 | -€1,833 | -35.6% |
| Tangible fixed assets | 22/27 | €5,149 | €3,316 | -€1,833 | -35.6% |
| Furniture and vehicles | 24 | €5,149 | €3,316 | -€1,833 | -35.6% |
| Current assets | 29/58 | €74,931 | €102,777 | +€27,846 | +37.2% |
| Amounts receivable within one year | 40/41 | €3,203 | €11,636 | +€8,433 | +263% |
| Trade receivables | 40 | €2,588 | €8,326 | +€5,738 | +222% |
| Other amounts receivable | 41 | €615 | €3,310 | +€2,695 | +438% |
| Current investments | 50/53 | - | €1,350 | +€1,350 | |
| Cash at bank and in hand | 54/58 | €67,865 | €85,212 | +€17,346 | +25.6% |
| Deferred charges and accrued income | 490/1 | €3,863 | €4,579 | +€716 | +18.5% |
| Total equity and liabilities | 10/49 | €80,080 | €106,093 | +€26,013 | +32.5% |
| Equity | 10/15 | €64,168 | €86,465 | +€22,297 | +34.7% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,668 | €82,965 | +€22,297 | +36.8% |
| Amounts payable | 17/49 | €15,912 | €19,628 | +€3,716 | +23.4% |
| Amounts payable within one year | 42/48 | €15,496 | €19,563 | +€4,067 | +26.2% |
| Trade debts | 44 | €1,657 | €3,189 | +€1,532 | +92.5% |
| Suppliers | 440/4 | €1,657 | €3,189 | +€1,532 | +92.5% |
| Taxes, remuneration and social security | 45 | €13,839 | €11,400 | -€2,439 | -17.6% |
| Taxes | 450/3 | €11,400 | €11,400 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,439 | €0 | -€2,439 | -100% |
| Other amounts payable | 47/48 | - | €4,974 | +€4,974 | |
| Accrued charges and deferred income | 492/3 | €416 | €65 | -€351 | -84.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €351 | €1,833 | +€1,483 | +423% |
| Other operating charges | 640/8 | €142 | €312 | +€170 | +120% |
| Gross operating margin | 9900 | €55,181 | €31,616 | -€23,564 | -42.7% |
| Operating profit (loss) | 9901 | €54,688 | €29,471 | -€25,217 | -46.1% |
| Financial income | 75/76B | €137 | €0 | -€137 | -100% |
| Recurring financial income | 75 | €137 | €0 | -€137 | -100% |
| Financial charges | 65/66B | €287 | €484 | +€197 | +68.7% |
| Recurring financial charges | 65 | €287 | €484 | +€197 | +68.7% |
| Profit (loss) for the period before taxes | 9903 | €54,538 | €28,987 | -€25,551 | -46.8% |
| Income taxes | 67/77 | €11,400 | €6,690 | -€4,710 | -41.3% |
| Profit (loss) for the period | 9904 | €43,138 | €22,297 | -€20,841 | -48.3% |
| Profit (loss) for the period to be appropriated | 9905 | €43,138 | €22,297 | -€20,841 | -48.3% |
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 23 October 2026 via checked.be.