MONA CONSULTING & ADVISORY: 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 & ADVISORY
Largest movements
- Receivables within one year +€67,015
up €67,015 (+1,470%), from €4,558 to €71,573
of which Trade receivables: +€64,044
- Cash -€52,844
down €52,844 (-34.6%), from €152,669 to €99,826
mainly Receivables within one year (-€67,015) and Accrued charges and deferred income (-€10,000)
- Tangible fixed assets +€5,173
up €5,173 (+513%), from €1,008 to €6,181
- Reserves +€23,000
up €23,000 (+30.7%), from €75,000 to €98,000
- Accrued charges and deferred income -€10,000
down €10,000 (-20.0%), from €50,000 to €40,000
- Trade debts +€8,482
up €8,482 (+177%), from €4,792 to €13,275
- Tax, wage and social debts -€4,022
down €4,022 (-19.8%), from €20,280 to €16,258
of which Remuneration and social security: -€4,000
- Other debts +€2,613
new in 2025: €2,613
- Gross operating margin -€77,367
down €77,367 (-69.3%), from €111,655 to €34,288
- Taxes -€21,458
down €21,458 (-68.6%), from €31,258 to €9,800
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 | €158,235 | €178,408 | +€20,173 | +12.7% |
| Fixed assets | 21/28 | €1,008 | €6,181 | +€5,173 | +513% |
| Tangible fixed assets | 22/27 | €1,008 | €6,181 | +€5,173 | +513% |
| Furniture and vehicles | 24 | €1,008 | €6,181 | +€5,173 | +513% |
| Current assets | 29/58 | €157,228 | €172,227 | +€15,000 | +9.5% |
| Amounts receivable within one year | 40/41 | €4,558 | €71,573 | +€67,015 | +1,470% |
| Trade receivables | 40 | - | €64,044 | +€64,044 | |
| Other amounts receivable | 41 | €4,558 | €7,529 | +€2,970 | +65.2% |
| Cash at bank and in hand | 54/58 | €152,669 | €99,826 | -€52,844 | -34.6% |
| Deferred charges and accrued income | 490/1 | - | €829 | +€829 | |
| Total equity and liabilities | 10/49 | €158,235 | €178,408 | +€20,173 | +12.7% |
| Equity | 10/15 | €83,163 | €106,263 | +€23,099 | +27.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €75,000 | €98,000 | +€23,000 | +30.7% |
| Distributable reserves | 133 | €75,000 | €98,000 | +€23,000 | +30.7% |
| Profit (loss) carried forward | 14 | €5,163 | €5,263 | +€99 | +1.9% |
| Amounts payable | 17/49 | €75,072 | €72,146 | -€2,927 | -3.9% |
| Amounts payable within one year | 42/48 | €25,072 | €32,146 | +€7,074 | +28.2% |
| Trade debts | 44 | €4,792 | €13,275 | +€8,482 | +177% |
| Suppliers | 440/4 | €4,792 | €13,275 | +€8,482 | +177% |
| Taxes, remuneration and social security | 45 | €20,280 | €16,258 | -€4,022 | -19.8% |
| Taxes | 450/3 | €16,280 | €16,258 | -€22 | -0.1% |
| Remuneration and social security | 454/9 | €4,000 | - | -€4,000 | |
| Other amounts payable | 47/48 | - | €2,613 | +€2,613 | |
| Accrued charges and deferred income | 492/3 | €50,000 | €40,000 | -€10,000 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €191 | €918 | +€727 | +380% |
| Other operating charges | 640/8 | €0 | - | -€0 | |
| Gross operating margin | 9900 | €111,655 | €34,288 | -€77,367 | -69.3% |
| Operating profit (loss) | 9901 | €111,463 | €33,370 | -€78,093 | -70.1% |
| Financial charges | 65/66B | €42 | €470 | +€428 | +1,022% |
| Recurring financial charges | 65 | €42 | €470 | +€428 | +1,022% |
| Profit (loss) for the period before taxes | 9903 | €111,421 | €32,900 | -€78,522 | -70.5% |
| Income taxes | 67/77 | €31,258 | €9,800 | -€21,458 | -68.6% |
| Profit (loss) for the period | 9904 | €80,163 | €23,099 | -€57,064 | -71.2% |
| Profit (loss) for the period to be appropriated | 9905 | €80,163 | €23,099 | -€57,064 | -71.2% |
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 29 October 2026 via checked.be.