Jakobus Monteyne: 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.
Jakobus Monteyne
Largest movements
- Current investments +€60,000
new in 2025: €60,000
- Cash -€44,941
down €44,941 (-81.4%), from €55,196 to €10,255
mainly Current investments (-€60,000) and Contributions, distributions and other (-€833)
- Tangible fixed assets -€10,515
down €10,515 (-62.8%), from €16,753 to €6,238
of which Furniture and vehicles: -€10,095
- Receivables within one year -€3,173
down €3,173 (-62.9%), from €5,043 to €1,870
of which Trade receivables: -€3,000
- Tax, wage and social debts +€803
up €803 (+47.2%), from €1,703 to €2,506
- Gross operating margin +€2,731
up €2,731 (+28.8%), from €9,486 to €12,217
- Depreciation -€1,252
down €1,252 (-10.6%), from €11,767 to €10,515
- Taxes +€561
up €561 (+430%), from €130 to €691
- Other operating charges -€382
down €382 (-71.2%), from €537 to €154
- Financial charges -€285
down €285 (-81.2%), from €351 to €66
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 | €77,970 | €79,364 | +€1,394 | +1.8% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €16,753 | €6,238 | -€10,515 | -62.8% |
| Tangible fixed assets | 22/27 | €16,753 | €6,238 | -€10,515 | -62.8% |
| Plant, machinery and equipment | 23 | €1,393 | €973 | -€420 | -30.2% |
| Furniture and vehicles | 24 | €15,360 | €5,266 | -€10,095 | -65.7% |
| Current assets | 29/58 | €61,217 | €73,125 | +€11,909 | +19.5% |
| Amounts receivable within one year | 40/41 | €5,043 | €1,870 | -€3,173 | -62.9% |
| Trade receivables | 40 | €3,000 | - | -€3,000 | |
| Other amounts receivable | 41 | €2,043 | €1,870 | -€173 | -8.5% |
| Current investments | 50/53 | - | €60,000 | +€60,000 | |
| Cash at bank and in hand | 54/58 | €55,196 | €10,255 | -€44,941 | -81.4% |
| Deferred charges and accrued income | 490/1 | €978 | €1,001 | +€22 | +2.3% |
| Total equity and liabilities | 10/49 | €77,970 | €79,364 | +€1,394 | +1.8% |
| Equity | 10/15 | €68,029 | €67,989 | -€40 | -0.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,029 | €17,989 | -€40 | -0.2% |
| Amounts payable | 17/49 | €9,941 | €11,374 | +€1,434 | +14.4% |
| Amounts payable within one year | 42/48 | €9,941 | €11,374 | +€1,434 | +14.4% |
| Trade debts | 44 | €54 | €338 | +€284 | +522% |
| Suppliers | 440/4 | €54 | €338 | +€284 | +522% |
| Taxes, remuneration and social security | 45 | €1,703 | €2,506 | +€803 | +47.2% |
| Taxes | 450/3 | €1,703 | €2,506 | +€803 | +47.2% |
| Other amounts payable | 47/48 | €8,184 | €8,530 | +€347 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,767 | €10,515 | -€1,252 | -10.6% |
| Other operating charges | 640/8 | €537 | €154 | -€382 | -71.2% |
| Gross operating margin | 9900 | €9,486 | €12,217 | +€2,731 | +28.8% |
| Operating profit (loss) | 9901 | -€2,818 | €1,548 | +€4,365 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €351 | €66 | -€285 | -81.2% |
| Recurring financial charges | 65 | €351 | €66 | -€285 | -81.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,169 | €1,484 | +€4,653 | |
| Income taxes | 67/77 | €130 | €691 | +€561 | +430% |
| Profit (loss) for the period | 9904 | -€3,299 | €793 | +€4,093 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,299 | €793 | +€4,093 |
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 16 October 2026 via checked.be.