LO MONACO S. ARCHITECTE: what changed
LO MONACO S. ARCHITECTE
Largest movements
- Receivables after one year -€52,323
no longer reported in 2025 (was €52,323)
- Receivables within one year +€51,310
up €51,310 (+300%), from €17,098 to €68,408
of which Other amounts receivable: +€51,585
- Tangible fixed assets +€3,388
up €3,388 (+39.3%), from €8,617 to €12,005
of which Other tangible fixed assets: +€2,258
- Deferred charges and accrued income +€962
up €962 (+46.9%), from €2,050 to €3,012
- Other debts +€25,500
new in 2025: €25,500
- Reserves -€20,590
down €20,590 (-34.7%), from €59,414 to €38,824
of which Distributable reserves: -€20,590
- Accrued charges and deferred income -€2,776
no longer reported in 2025 (was €2,776)
- Tax, wage and social debts +€1,311
up €1,311 (+8.0%), from €16,454 to €17,765
of which Remuneration and social security: +€1,461
- Gross operating margin +€21,325
up €21,325 (+173%), from €12,295 to €33,620
- Staff costs -€7,126
down €7,126 (-43.5%), from €16,383 to €9,257
- Taxes +€5,065
up €5,065 (+305%), from €1,661 to €6,725
- Other operating charges +€5,003
up €5,003 (+209%), from €2,388 to €7,391
- Depreciation -€3,342
down €3,342 (-47.9%), from €6,978 to €3,637
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,891 | €86,936 | +€3,045 | +3.6% |
| Fixed assets | 21/28 | €9,770 | €13,158 | +€3,388 | +34.7% |
| Tangible fixed assets | 22/27 | €8,617 | €12,005 | +€3,388 | +39.3% |
| Furniture and vehicles | 24 | €3,703 | €4,833 | +€1,129 | +30.5% |
| Other tangible fixed assets | 26 | €4,914 | €7,172 | +€2,258 | +46.0% |
| Financial fixed assets | 28 | €1,153 | €1,153 | = | 0.0% |
| Current assets | 29/58 | €74,121 | €73,778 | -€343 | -0.5% |
| Amounts receivable after more than one year | 29 | €52,323 | - | -€52,323 | |
| Trade receivables | 290 | €52,323 | - | -€52,323 | |
| Amounts receivable within one year | 40/41 | €17,098 | €68,408 | +€51,310 | +300% |
| Trade receivables | 40 | €16,061 | €15,786 | -€275 | -1.7% |
| Other amounts receivable | 41 | €1,037 | €52,622 | +€51,585 | +4,974% |
| Cash at bank and in hand | 54/58 | €2,650 | €2,358 | -€292 | -11.0% |
| Deferred charges and accrued income | 490/1 | €2,050 | €3,012 | +€962 | +46.9% |
| Total equity and liabilities | 10/49 | €83,891 | €86,936 | +€3,045 | +3.6% |
| Equity | 10/15 | €60,814 | €40,224 | -€20,590 | -33.9% |
| Contributions | 10/11 | €1,400 | €1,400 | = | 0.0% |
| Reserves | 13 | €59,414 | €38,824 | -€20,590 | -34.7% |
| Non-distributable reserves | 130/1 | €140 | €140 | = | 0.0% |
| Reserves not available under the articles | 1311 | €140 | €140 | = | 0.0% |
| Distributable reserves | 133 | €59,274 | €38,684 | -€20,590 | -34.7% |
| Amounts payable | 17/49 | €23,078 | €46,712 | +€23,635 | +102% |
| Amounts payable within one year | 42/48 | €20,302 | €46,712 | +€26,411 | +130% |
| Current portion of amounts payable after more than one year | 42 | €410 | - | -€410 | |
| Trade debts | 44 | €3,437 | €3,447 | +€9 | +0.3% |
| Suppliers | 440/4 | €3,437 | €3,447 | +€9 | +0.3% |
| Taxes, remuneration and social security | 45 | €16,454 | €17,765 | +€1,311 | +8.0% |
| Taxes | 450/3 | €16,454 | €16,304 | -€150 | -0.9% |
| Remuneration and social security | 454/9 | - | €1,461 | +€1,461 | |
| Other amounts payable | 47/48 | - | €25,500 | +€25,500 | |
| Accrued charges and deferred income | 492/3 | €2,776 | - | -€2,776 | |
| Remuneration, social security and pensions | 62 | €16,383 | €9,257 | -€7,126 | -43.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,978 | €3,637 | -€3,342 | -47.9% |
| Other operating charges | 640/8 | €2,388 | €7,391 | +€5,003 | +209% |
| Gross operating margin | 9900 | €12,295 | €33,620 | +€21,325 | +173% |
| Operating profit (loss) | 9901 | -€13,454 | €13,336 | +€26,790 | |
| Financial income | 75/76B | €2,772 | €3,084 | +€312 | +11.3% |
| Recurring financial income | 75 | €2,772 | €3,084 | +€312 | +11.3% |
| Financial charges | 65/66B | €233 | €285 | +€52 | +22.2% |
| Recurring financial charges | 65 | €233 | €285 | +€52 | +22.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,915 | €16,135 | +€27,050 | |
| Income taxes | 67/77 | €1,661 | €6,725 | +€5,065 | +305% |
| Profit (loss) for the period | 9904 | -€12,576 | €9,410 | +€21,986 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,576 | €9,410 | +€21,986 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.