LE MONT: 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.
LE MONT
Largest movements
- Receivables within one year +€337,955
up €337,955 (+747,853%), from €45 to €338,000
- Tangible fixed assets -€40,001
no longer reported in 2025 (was €40,001)
of which Land and buildings: -€39,652
- Cash -€4,419
down €4,419 (-79.7%), from €5,547 to €1,128
mainly Receivables within one year (-€337,955) and Trade debts (-€2,278)
- Reserves +€214,011
up €214,011 (+679%), from €31,513 to €245,524
of which Tax-exempt reserves: +€214,011
- Provisions +€71,337
new in 2025: €71,337
- Profit (loss) carried forward +€7,301
up €7,301, from -€6,851 to €450
- Financial income +€285,198
up €285,198 (+189,349%), from €151 to €285,348
of which Non-recurring financial income: +€285,348
- Gross operating margin +€13,048
up €13,048, from -€4,647 to €8,401
- Other operating charges -€1,340
down €1,340 (-71.7%), from €1,869 to €529
- Taxes +€150
up €150, from €0 to €150
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 | €47,006 | €339,128 | +€292,122 | +621% |
| Fixed assets | 21/28 | €40,001 | - | -€40,001 | |
| Tangible fixed assets | 22/27 | €40,001 | - | -€40,001 | |
| Land and buildings | 22 | €39,652 | - | -€39,652 | |
| Plant, machinery and equipment | 23 | €350 | - | -€350 | |
| Current assets | 29/58 | €7,005 | €339,128 | +€332,123 | +4,741% |
| Amounts receivable within one year | 40/41 | €45 | €338,000 | +€337,955 | +747,853% |
| Other amounts receivable | 41 | €45 | €338,000 | +€337,955 | +747,853% |
| Cash at bank and in hand | 54/58 | €5,547 | €1,128 | -€4,419 | -79.7% |
| Deferred charges and accrued income | 490/1 | €1,413 | - | -€1,413 | |
| Total equity and liabilities | 10/49 | €47,006 | €339,128 | +€292,122 | +621% |
| Equity | 10/15 | €44,662 | €265,974 | +€221,312 | +496% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €31,513 | €245,524 | +€214,011 | +679% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | - | €2,000 | +€2,000 | |
| Reserves not available under the articles | 1311 | €2,000 | - | -€2,000 | |
| Tax-exempt reserves | 132 | - | €214,011 | +€214,011 | |
| Distributable reserves | 133 | €29,513 | €29,513 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,851 | €450 | +€7,301 | |
| Provisions and deferred taxes | 16 | - | €71,337 | +€71,337 | |
| Deferred taxes | 168 | - | €71,337 | +€71,337 | |
| Amounts payable | 17/49 | €2,344 | €1,817 | -€527 | -22.5% |
| Amounts payable within one year | 42/48 | €2,278 | €1,817 | -€461 | -20.3% |
| Trade debts | 44 | €2,278 | - | -€2,278 | |
| Suppliers | 440/4 | €2,278 | - | -€2,278 | |
| Taxes, remuneration and social security | 45 | - | €150 | +€150 | |
| Taxes | 450/3 | - | €150 | +€150 | |
| Other amounts payable | 47/48 | - | €1,667 | +€1,667 | |
| Accrued charges and deferred income | 492/3 | €66 | - | -€66 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €350 | €350 | = | 0.0% |
| Other operating charges | 640/8 | €1,869 | €529 | -€1,340 | -71.7% |
| Gross operating margin | 9900 | -€4,647 | €8,401 | +€13,048 | |
| Operating profit (loss) | 9901 | -€6,866 | €7,523 | +€14,388 | |
| Financial income | 75/76B | €151 | €285,348 | +€285,198 | +189,349% |
| Recurring financial income | 75 | €151 | €285,348 | +€285,198 | +189,349% |
| Non-recurring financial income | 76B | - | €285,348 | +€285,348 | |
| Financial charges | 65/66B | €136 | €72 | -€64 | -46.9% |
| Recurring financial charges | 65 | €136 | €72 | -€64 | -46.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,851 | €292,799 | +€299,649 | |
| Transfer to deferred taxes | 680 | - | €71,337 | +€71,337 | |
| Income taxes | 67/77 | €0 | €150 | +€150 | |
| Profit (loss) for the period | 9904 | -€6,851 | €221,312 | +€228,162 | |
| Transfer to tax-exempt reserves | 689 | - | €214,011 | +€214,011 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,851 | €7,301 | +€14,151 |
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 30 October 2026 via checked.be.