MONAELLA: 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.
MONAELLA
Largest movements
- Cash +€3,921
up €3,921 (+159.6%), from €2,457 to €6,378
mainly Net result for the year (+€6,865) and Accrued charges and deferred income (+€5,000)
- Tangible fixed assets -€1,618
down €1,618 (-55.3%), from €2,928 to €1,310
of which Furniture and vehicles: -€1,594
- Receivables within one year +€483
up €483 (+10.5%), from €4,619 to €5,102
of which Trade receivables: +€3,982
- Trade debts -€9,631
down €9,631 (-98.1%), from €9,815 to €184
- Profit (loss) carried forward +€6,865
up €6,865, from -€2,502 to €4,363
- Accrued charges and deferred income +€5,000
new in 2024: €5,000
- Tax, wage and social debts +€552
up €552 (+112.4%), from €491 to €1,043
- Turnover +€93,480
new in 2024: €93,480
- Purchases and services +€83,869
new in 2024: €83,869
- Taxes -€3,291
no longer reported in 2024 (was €3,291)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,004 | €12,790 | +€2,786 | +27.8% |
| Fixed assets | 21/28 | €2,928 | €1,310 | -€1,618 | -55.3% |
| Tangible fixed assets | 22/27 | €2,928 | €1,310 | -€1,618 | -55.3% |
| Plant, machinery and equipment | 23 | €708 | €684 | -€24 | -3.4% |
| Furniture and vehicles | 24 | €2,220 | €626 | -€1,594 | -71.8% |
| Current assets | 29/58 | €7,076 | €11,480 | +€4,404 | +62.2% |
| Amounts receivable within one year | 40/41 | €4,619 | €5,102 | +€483 | +10.5% |
| Trade receivables | 40 | - | €3,982 | +€3,982 | |
| Other amounts receivable | 41 | €4,619 | €1,120 | -€3,499 | -75.8% |
| Cash at bank and in hand | 54/58 | €2,457 | €6,378 | +€3,921 | +159.6% |
| Total equity and liabilities | 10/49 | €10,004 | €12,790 | +€2,786 | +27.8% |
| Equity | 10/15 | -€302 | €6,563 | +€6,865 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | - | -€2,000 | |
| Issued capital | 100 | €2,000 | - | -€2,000 | |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Legal reserve | 130 | €200 | - | -€200 | |
| Reserves not available under the articles | 1311 | - | €200 | +€200 | |
| Profit (loss) carried forward | 14 | -€2,502 | €4,363 | +€6,865 | |
| Amounts payable | 17/49 | €10,306 | €6,227 | -€4,079 | -39.6% |
| Amounts payable within one year | 42/48 | €10,306 | €1,227 | -€9,079 | -88.1% |
| Trade debts | 44 | €9,815 | €184 | -€9,631 | -98.1% |
| Suppliers | 440/4 | €9,815 | €184 | -€9,631 | -98.1% |
| Taxes, remuneration and social security | 45 | €491 | €1,043 | +€552 | +112.4% |
| Taxes | 450/3 | €491 | €1,043 | +€552 | +112.4% |
| Accrued charges and deferred income | 492/3 | - | €5,000 | +€5,000 | |
| Turnover | 70 | - | €93,480 | +€93,480 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €83,869 | +€83,869 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,618 | €1,618 | = | 0.0% |
| Other operating charges | 640/8 | €1,785 | €947 | -€838 | -46.9% |
| Gross operating margin | 9900 | €8,796 | €9,611 | +€815 | +9.3% |
| Operating profit (loss) | 9901 | €5,393 | €7,046 | +€1,653 | +30.7% |
| Financial charges | 65/66B | €198 | €181 | -€17 | -8.6% |
| Recurring financial charges | 65 | €198 | €181 | -€17 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €5,195 | €6,865 | +€1,670 | +32.1% |
| Income taxes | 67/77 | €3,291 | - | -€3,291 | |
| Profit (loss) for the period | 9904 | €1,904 | €6,865 | +€4,961 | +260.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,904 | €6,865 | +€4,961 | +260.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.