MONA CONSULTING: 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.
MONA CONSULTING
Largest movements
- Tangible fixed assets -€111,295
down €111,295 (-19.3%), from €577,353 to €466,058
of which Furniture and vehicles: -€108,532
- Cash +€100,478
up €100,478 (+1,629%), from €6,169 to €106,646
mainly Investment in fixed assets (net) (+€98,218) and Receivables within one year (+€51,493)
- Receivables within one year -€51,493
down €51,493 (-90.4%), from €56,977 to €5,484
- Other debts -€59,462
down €59,462 (-50.7%), from €117,196 to €57,734
- Debts after one year -€20,749
down €20,749 (-8.1%), from €256,446 to €235,697
- Tax, wage and social debts +€11,274
up €11,274 (+171%), from €6,606 to €17,880
of which Taxes: +€11,274
- Short-term financial debts +€9,266
up €9,266 (+226%), from €4,093 to €13,359
- Depreciation -€20,216
down €20,216 (-60.7%), from €33,293 to €13,077
- Financial charges +€15,361
up €15,361 (+187%), from €8,193 to €23,554
of which Non-recurring financial charges: +€15,283
- Financial income -€3,714
down €3,714 (-96.9%), from €3,833 to €120
of which Non-recurring financial income: -€3,629
- Taxes +€2,771
up €2,771 (+91.6%), from €3,023 to €5,794
- Gross operating margin +€2,445
up €2,445 (+5.3%), from €46,084 to €48,529
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 | €640,499 | €578,188 | -€62,310 | -9.7% |
| Fixed assets | 21/28 | €577,353 | €466,058 | -€111,295 | -19.3% |
| Tangible fixed assets | 22/27 | €577,353 | €466,058 | -€111,295 | -19.3% |
| Land and buildings | 22 | €468,821 | €466,058 | -€2,763 | -0.6% |
| Furniture and vehicles | 24 | €108,532 | - | -€108,532 | |
| Current assets | 29/58 | €63,146 | €112,130 | +€48,985 | +77.6% |
| Amounts receivable within one year | 40/41 | €56,977 | €5,484 | -€51,493 | -90.4% |
| Trade receivables | 40 | €56,977 | €5,484 | -€51,493 | -90.4% |
| Cash at bank and in hand | 54/58 | €6,169 | €106,646 | +€100,478 | +1,629% |
| Total equity and liabilities | 10/49 | €640,499 | €578,188 | -€62,310 | -9.7% |
| Equity | 10/15 | €206,976 | €211,270 | +€4,295 | +2.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €184,976 | €189,270 | +€4,295 | +2.3% |
| Amounts payable | 17/49 | €433,523 | €366,918 | -€66,605 | -15.4% |
| Amounts payable after more than one year | 17 | €256,446 | €235,697 | -€20,749 | -8.1% |
| Financial debts | 170/4 | €256,446 | €235,697 | -€20,749 | -8.1% |
| Amounts payable within one year | 42/48 | €172,841 | €128,986 | -€43,856 | -25.4% |
| Current portion of amounts payable after more than one year | 42 | €20,096 | €20,749 | +€653 | +3.2% |
| Financial debts | 43 | €4,093 | €13,359 | +€9,266 | +226% |
| Credit institutions | 430/8 | €4,093 | €13,359 | +€9,266 | +226% |
| Trade debts | 44 | €24,850 | €19,263 | -€5,587 | -22.5% |
| Suppliers | 440/4 | €24,850 | €19,263 | -€5,587 | -22.5% |
| Taxes, remuneration and social security | 45 | €6,606 | €17,880 | +€11,274 | +171% |
| Taxes | 450/3 | €4,606 | €15,880 | +€11,274 | +245% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €117,196 | €57,734 | -€59,462 | -50.7% |
| Accrued charges and deferred income | 492/3 | €4,235 | €2,235 | -€2,000 | -47.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,293 | €13,077 | -€20,216 | -60.7% |
| Other operating charges | 640/8 | €1,535 | €1,928 | +€393 | +25.6% |
| Gross operating margin | 9900 | €46,084 | €48,529 | +€2,445 | +5.3% |
| Operating profit (loss) | 9901 | €11,256 | €33,523 | +€22,267 | +198% |
| Financial income | 75/76B | €3,833 | €120 | -€3,714 | -96.9% |
| Recurring financial income | 75 | €204 | €120 | -€85 | -41.5% |
| Non-recurring financial income | 76B | €3,629 | - | -€3,629 | |
| Financial charges | 65/66B | €8,193 | €23,554 | +€15,361 | +187% |
| Recurring financial charges | 65 | €8,193 | €8,271 | +€78 | +0.9% |
| Non-recurring financial charges | 66B | - | €15,283 | +€15,283 | |
| Profit (loss) for the period before taxes | 9903 | €6,896 | €10,089 | +€3,193 | +46.3% |
| Income taxes | 67/77 | €3,023 | €5,794 | +€2,771 | +91.6% |
| Profit (loss) for the period | 9904 | €3,872 | €4,295 | +€422 | +10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,872 | €4,295 | +€422 | +10.9% |
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 19 October 2026 via checked.be.