MON: what changed
Two fiscal 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.
MON
Largest movements
- Receivables within one year -€4,541
down €4,541 (-4.5%), from €100,235 to €95,694
of which Other amounts receivable: -€5,094
- Profit (loss) carried forward -€6,011
down €6,011 (-21.0%), from -€28,630 to -€34,641
- Short-term financial debts +€1,461
up €1,461 (+31.0%), from €4,718 to €6,179
- Gross operating margin +€16,641
up €16,641 (+79.4%), from -€20,959 to -€4,319
- Financial income -€1,108
down €1,108 (-100.0%), from €1,108 to €0
From the 2022 result to the 2023 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €145,570 | €141,054 | -€4,516 | -3.1% |
| Fixed assets | 21/28 | €45,000 | €45,000 | = | 0.0% |
| Financial fixed assets | 28 | €45,000 | €45,000 | = | 0.0% |
| Current assets | 29/58 | €100,570 | €96,054 | -€4,516 | -4.5% |
| Amounts receivable within one year | 40/41 | €100,235 | €95,694 | -€4,541 | -4.5% |
| Trade receivables | 40 | €13,708 | €14,261 | +€553 | +4.0% |
| Other amounts receivable | 41 | €86,527 | €81,433 | -€5,094 | -5.9% |
| Deferred charges and accrued income | 490/1 | €335 | €359 | +€25 | +7.3% |
| Total equity and liabilities | 10/49 | €145,570 | €141,054 | -€4,516 | -3.1% |
| Equity | 10/15 | €137,815 | €131,804 | -€6,011 | -4.4% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €165,945 | €165,945 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50 | €50 | = | 0.0% |
| Distributable reserves | 133 | €165,895 | €165,895 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,630 | -€34,641 | -€6,011 | -21.0% |
| Amounts payable | 17/49 | €7,755 | €9,250 | +€1,495 | +19.3% |
| Amounts payable within one year | 42/48 | €7,755 | €9,250 | +€1,495 | +19.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €4,718 | €6,179 | +€1,461 | +31.0% |
| Credit institutions | 430/8 | €4,718 | €6,179 | +€1,461 | +31.0% |
| Trade debts | 44 | €1,610 | €491 | -€1,119 | -69.5% |
| Suppliers | 440/4 | €1,610 | €491 | -€1,119 | -69.5% |
| Taxes, remuneration and social security | 45 | €677 | €1,446 | +€769 | +113.6% |
| Taxes | 450/3 | €677 | €1,446 | +€769 | +113.6% |
| Other amounts payable | 47/48 | €750 | €1,134 | +€384 | +51.2% |
| Remuneration, social security and pensions | 62 | -€118 | €0 | +€118 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €310 | €324 | +€14 | +4.5% |
| Gross operating margin | 9900 | -€20,959 | -€4,319 | +€16,641 | +79.4% |
| Operating profit (loss) | 9901 | -€21,151 | -€4,643 | +€16,509 | +78.1% |
| Financial income | 75/76B | €1,108 | €0 | -€1,108 | -100.0% |
| Recurring financial income | 75 | €1,108 | €0 | -€1,108 | -100.0% |
| Financial charges | 65/66B | €1,347 | €1,260 | -€87 | -6.5% |
| Recurring financial charges | 65 | €1,347 | €1,260 | -€87 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | -€21,391 | -€5,903 | +€15,488 | +72.4% |
| Income taxes | 67/77 | €42 | €109 | +€67 | +158.8% |
| Profit (loss) for the period | 9904 | -€21,433 | -€6,011 | +€15,421 | +72.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,433 | -€6,011 | +€15,421 | +72.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.