JEFF MONBALLIU: 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.
JEFF MONBALLIU
Largest movements
- Cash +€21,378
up €21,378 (+1,425%), from €1,500 to €22,878
mainly Net result for the year (+€14,576) and Other debts (+€6,860)
- Receivables within one year +€1,518
new in 2025: €1,518
of which Other amounts receivable: +€1,446
- Reserves +€12,488
new in 2025: €12,488
- Other debts +€6,860
new in 2025: €6,860
- Tax, wage and social debts +€3,548
new in 2025: €3,548
- Profit (loss) carried forward +€2,089
up €2,089, from -€2,089 to €0
- Trade debts -€2,089
down €2,089 (-100%), from €2,089 to €0
- Gross operating margin +€21,484
up €21,484, from -€2,089 to €19,395
- Taxes +€3,474
new in 2025: €3,474
- Financial charges +€833
new in 2025: €833
- Other operating charges +€520
new in 2025: €520
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 | €1,500 | €24,396 | +€22,896 | +1,526% |
| Current assets | 29/58 | €1,500 | €24,396 | +€22,896 | +1,526% |
| Amounts receivable within one year | 40/41 | - | €1,518 | +€1,518 | |
| Trade receivables | 40 | - | €72 | +€72 | |
| Other amounts receivable | 41 | - | €1,446 | +€1,446 | |
| Cash at bank and in hand | 54/58 | €1,500 | €22,878 | +€21,378 | +1,425% |
| Total equity and liabilities | 10/49 | €1,500 | €24,396 | +€22,896 | +1,526% |
| Equity | 10/15 | -€589 | €13,988 | +€14,576 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | - | €12,488 | +€12,488 | |
| Distributable reserves | 133 | - | €12,488 | +€12,488 | |
| Profit (loss) carried forward | 14 | -€2,089 | €0 | +€2,089 | |
| Amounts payable | 17/49 | €2,089 | €10,408 | +€8,319 | +398% |
| Amounts payable within one year | 42/48 | €2,089 | €10,408 | +€8,319 | +398% |
| Trade debts | 44 | €2,089 | €0 | -€2,089 | -100% |
| Suppliers | 440/4 | €2,089 | €0 | -€2,089 | -100% |
| Taxes, remuneration and social security | 45 | - | €3,548 | +€3,548 | |
| Taxes | 450/3 | - | €3,548 | +€3,548 | |
| Other amounts payable | 47/48 | - | €6,860 | +€6,860 | |
| Other operating charges | 640/8 | - | €520 | +€520 | |
| Gross operating margin | 9900 | -€2,089 | €19,395 | +€21,484 | |
| Operating profit (loss) | 9901 | -€2,089 | €18,875 | +€20,964 | |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | - | €833 | +€833 | |
| Recurring financial charges | 65 | - | €833 | +€833 | |
| Profit (loss) for the period before taxes | 9903 | -€2,089 | €18,051 | +€20,140 | |
| Income taxes | 67/77 | - | €3,474 | +€3,474 | |
| Profit (loss) for the period | 9904 | -€2,089 | €14,576 | +€16,665 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,089 | €14,576 | +€16,665 |
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 14 October 2026 via checked.be.