Ets.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.
Ets.Montpellier
Largest movements
- Cash -€172,265
down €172,265 (-63.0%), from €273,562 to €101,297
mainly Net result for the year (-€204,880) and Investment in fixed assets (net) (-€46,843)
- Receivables within one year -€80,802
down €80,802 (-28.4%), from €284,500 to €203,697
of which Other amounts receivable: -€59,817
- Tangible fixed assets +€16,590
up €16,590 (+51.6%), from €32,127 to €48,717
of which Land and buildings: +€21,963
- Profit (loss) carried forward -€204,880
down €204,880 (-232.5%), from -€88,128 to -€293,008
- Trade debts -€22,333
no longer reported in 2024 (was €22,333)
- Tax, wage and social debts -€6,210
no longer reported in 2024 (was €6,210)
- Gross operating margin -€320,776
down €320,776, from €181,776 to -€139,001
- Taxes -€19,640
down €19,640 (-46.0%), from €42,710 to €23,070
- Financial charges +€5,483
up €5,483 (+603.5%), from €909 to €6,392
- Depreciation +€3,660
up €3,660 (+14.3%), from €25,541 to €29,200
- Staff costs +€2,505
up €2,505 (+218.9%), from €1,144 to €3,649
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €618,232 | €384,808 | -€233,424 | -37.8% |
| Fixed assets | 21/28 | €60,170 | €77,813 | +€17,643 | +29.3% |
| Intangible fixed assets | 21 | €24,293 | €25,346 | +€1,053 | +4.3% |
| Tangible fixed assets | 22/27 | €32,127 | €48,717 | +€16,590 | +51.6% |
| Land and buildings | 22 | - | €21,963 | +€21,963 | |
| Plant, machinery and equipment | 23 | €7,412 | €11,104 | +€3,692 | +49.8% |
| Furniture and vehicles | 24 | €24,715 | €15,650 | -€9,065 | -36.7% |
| Financial fixed assets | 28 | €3,750 | €3,750 | = | 0.0% |
| Current assets | 29/58 | €558,062 | €306,995 | -€251,067 | -45.0% |
| Amounts receivable within one year | 40/41 | €284,500 | €203,697 | -€80,802 | -28.4% |
| Trade receivables | 40 | €171,472 | €150,487 | -€20,985 | -12.2% |
| Other amounts receivable | 41 | €113,028 | €53,210 | -€59,817 | -52.9% |
| Cash at bank and in hand | 54/58 | €273,562 | €101,297 | -€172,265 | -63.0% |
| Deferred charges and accrued income | 490/1 | - | €2,001 | +€2,001 | |
| Total equity and liabilities | 10/49 | €618,232 | €384,808 | -€233,424 | -37.8% |
| Equity | 10/15 | €454,688 | €249,808 | -€204,880 | -45.1% |
| Reserves | 13 | €542,817 | €542,817 | = | 0.0% |
| Non-distributable reserves | 130/1 | €347 | €347 | = | 0.0% |
| Reserves not available under the articles | 1311 | €347 | €347 | = | 0.0% |
| Distributable reserves | 133 | €542,470 | €542,470 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,128 | -€293,008 | -€204,880 | -232.5% |
| Provisions and deferred taxes | 16 | €135,000 | €135,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €135,000 | €135,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €135,000 | €135,000 | = | 0.0% |
| Amounts payable | 17/49 | €28,544 | - | -€28,544 | |
| Amounts payable within one year | 42/48 | €28,544 | - | -€28,544 | |
| Trade debts | 44 | €22,333 | - | -€22,333 | |
| Suppliers | 440/4 | €22,333 | - | -€22,333 | |
| Taxes, remuneration and social security | 45 | €6,210 | - | -€6,210 | |
| Taxes | 450/3 | €6,210 | - | -€6,210 | |
| Remuneration, social security and pensions | 62 | €1,144 | €3,649 | +€2,505 | +218.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,541 | €29,200 | +€3,660 | +14.3% |
| Other operating charges | 640/8 | €3,086 | €3,607 | +€521 | +16.9% |
| Non-recurring operating charges | 66A | €202,305 | - | -€202,305 | |
| Gross operating margin | 9900 | €181,776 | -€139,001 | -€320,776 | |
| Operating profit (loss) | 9901 | -€50,300 | -€175,457 | -€125,157 | -248.8% |
| Financial income | 75/76B | €0 | €39 | +€39 | +96525.0% |
| Recurring financial income | 75 | €0 | €39 | +€39 | +96525.0% |
| Financial charges | 65/66B | €909 | €6,392 | +€5,483 | +603.5% |
| Recurring financial charges | 65 | €909 | €6,392 | +€5,483 | +603.5% |
| Profit (loss) for the period before taxes | 9903 | -€51,209 | -€181,810 | -€130,602 | -255.0% |
| Income taxes | 67/77 | €42,710 | €23,070 | -€19,640 | -46.0% |
| Profit (loss) for the period | 9904 | -€93,918 | -€204,880 | -€110,962 | -118.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€93,918 | -€204,880 | -€110,962 | -118.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.