MONA SUN: 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.
MONA SUN
Largest movements
- Receivables within one year -€27,638
down €27,638 (-60.5%), from €45,673 to €18,036
of which Trade receivables: -€28,376
- Cash +€19,312
up €19,312 (+2206.3%), from €875 to €20,187
mainly Receivables within one year (+€27,638) and Depreciation (+€15,009)
- Tangible fixed assets -€11,476
down €11,476 (-27.4%), from €41,903 to €30,428
of which Furniture and vehicles: -€10,095
- Profit (loss) carried forward -€21,854
down €21,854 (-54.5%), from -€40,129 to -€61,983
- Other debts +€3,357
up €3,357 (+3.5%), from €94,730 to €98,087
- Gross operating margin -€36,885
down €36,885, from €31,299 to -€5,586
- Other operating charges -€3,998
down €3,998 (-82.3%), from €4,858 to €860
- Depreciation -€3,961
down €3,961 (-20.9%), from €18,970 to €15,009
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.
Cash bridge derived
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 | €88,633 | €69,126 | -€19,507 | -22.0% |
| Fixed assets | 21/28 | €41,903 | €30,428 | -€11,476 | -27.4% |
| Tangible fixed assets | 22/27 | €41,903 | €30,428 | -€11,476 | -27.4% |
| Land and buildings | 22 | €12,272 | €12,027 | -€245 | -2.0% |
| Plant, machinery and equipment | 23 | €19,085 | €17,948 | -€1,136 | -6.0% |
| Furniture and vehicles | 24 | €10,546 | €452 | -€10,095 | -95.7% |
| Current assets | 29/58 | €46,730 | €38,699 | -€8,031 | -17.2% |
| Amounts receivable within one year | 40/41 | €45,673 | €18,036 | -€27,638 | -60.5% |
| Trade receivables | 40 | €43,605 | €15,229 | -€28,376 | -65.1% |
| Other amounts receivable | 41 | €2,068 | €2,806 | +€738 | +35.7% |
| Cash at bank and in hand | 54/58 | €875 | €20,187 | +€19,312 | +2206.3% |
| Deferred charges and accrued income | 490/1 | €181 | €476 | +€295 | +162.9% |
| Total equity and liabilities | 10/49 | €88,633 | €69,126 | -€19,507 | -22.0% |
| Equity | 10/15 | -€21,529 | -€43,383 | -€21,854 | -101.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,129 | -€61,983 | -€21,854 | -54.5% |
| Amounts payable | 17/49 | €110,162 | €112,509 | +€2,347 | +2.1% |
| Amounts payable within one year | 42/48 | €110,009 | €112,509 | +€2,500 | +2.3% |
| Trade debts | 44 | €14,762 | €14,106 | -€656 | -4.4% |
| Suppliers | 440/4 | €14,762 | €14,106 | -€656 | -4.4% |
| Taxes, remuneration and social security | 45 | €517 | €316 | -€200 | -38.8% |
| Taxes | 450/3 | €517 | €316 | -€200 | -38.8% |
| Other amounts payable | 47/48 | €94,730 | €98,087 | +€3,357 | +3.5% |
| Accrued charges and deferred income | 492/3 | €153 | - | -€153 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,970 | €15,009 | -€3,961 | -20.9% |
| Other operating charges | 640/8 | €4,858 | €860 | -€3,998 | -82.3% |
| Gross operating margin | 9900 | €31,299 | -€5,586 | -€36,885 | |
| Operating profit (loss) | 9901 | €7,471 | -€21,455 | -€28,926 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €46 | €85 | +€39 | +83.6% |
| Recurring financial charges | 65 | €46 | €85 | +€39 | +83.6% |
| Profit (loss) for the period before taxes | 9903 | €7,425 | -€21,540 | -€28,965 | |
| Income taxes | 67/77 | €300 | €315 | +€15 | +4.8% |
| Profit (loss) for the period | 9904 | €7,125 | -€21,854 | -€28,979 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,125 | -€21,854 | -€28,979 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.