Monastrell: 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.
Monastrell
Largest movements
- Cash +€54,105
up €54,105 (+39.5%), from €137,127 to €191,232
mainly Net result for the year (+€41,171) and Receivables within one year (+€17,994)
- Receivables within one year -€17,994
down €17,994 (-42.3%), from €42,580 to €24,586
- Reserves +€41,171
up €41,171 (+33.7%), from €122,227 to €163,399
- Tax, wage and social debts -€9,680
down €9,680 (-17.0%), from €56,955 to €47,275
of which Taxes: -€9,680
- Other debts +€3,311
up €3,311 (+341.1%), from €971 to €4,282
- Gross operating margin -€32,634
down €32,634 (-34.3%), from €95,112 to €62,478
- Taxes -€9,729
down €9,729 (-37.8%), from €25,743 to €16,014
- Write-downs +€1,911
new in 2025: €1,911
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 | €188,498 | €222,058 | +€33,560 | +17.8% |
| Fixed assets | 21/28 | €8,254 | €6,070 | -€2,184 | -26.5% |
| Tangible fixed assets | 22/27 | €8,254 | €6,070 | -€2,184 | -26.5% |
| Furniture and vehicles | 24 | €8,254 | €6,070 | -€2,184 | -26.5% |
| Current assets | 29/58 | €180,244 | €215,988 | +€35,744 | +19.8% |
| Amounts receivable within one year | 40/41 | €42,580 | €24,586 | -€17,994 | -42.3% |
| Trade receivables | 40 | €42,580 | €24,586 | -€17,994 | -42.3% |
| Cash at bank and in hand | 54/58 | €137,127 | €191,232 | +€54,105 | +39.5% |
| Deferred charges and accrued income | 490/1 | €537 | €170 | -€367 | -68.3% |
| Total equity and liabilities | 10/49 | €188,498 | €222,058 | +€33,560 | +17.8% |
| Equity | 10/15 | €125,227 | €166,399 | +€41,171 | +32.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €122,227 | €163,399 | +€41,171 | +33.7% |
| Distributable reserves | 133 | €122,227 | €163,399 | +€41,171 | +33.7% |
| Amounts payable | 17/49 | €63,270 | €55,659 | -€7,611 | -12.0% |
| Amounts payable within one year | 42/48 | €62,349 | €54,530 | -€7,819 | -12.5% |
| Trade debts | 44 | €4,423 | €2,973 | -€1,450 | -32.8% |
| Suppliers | 440/4 | €4,423 | €2,973 | -€1,450 | -32.8% |
| Taxes, remuneration and social security | 45 | €56,955 | €47,275 | -€9,680 | -17.0% |
| Taxes | 450/3 | €54,955 | €45,275 | -€9,680 | -17.6% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €971 | €4,282 | +€3,311 | +341.1% |
| Accrued charges and deferred income | 492/3 | €921 | €1,129 | +€208 | +22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,670 | €2,184 | +€514 | +30.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,911 | +€1,911 | |
| Other operating charges | 640/8 | €939 | €941 | +€2 | +0.2% |
| Gross operating margin | 9900 | €95,112 | €62,478 | -€32,634 | -34.3% |
| Operating profit (loss) | 9901 | €92,503 | €57,442 | -€35,061 | -37.9% |
| Financial charges | 65/66B | €137 | €257 | +€120 | +88.2% |
| Recurring financial charges | 65 | €137 | €257 | +€120 | +88.2% |
| Profit (loss) for the period before taxes | 9903 | €92,367 | €57,185 | -€35,181 | -38.1% |
| Income taxes | 67/77 | €25,743 | €16,014 | -€9,729 | -37.8% |
| Profit (loss) for the period | 9904 | €66,623 | €41,171 | -€25,452 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €66,623 | €41,171 | -€25,452 | -38.2% |
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 10 October 2026 via checked.be.