Moncellier.eu: 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.
Moncellier.eu
Largest movements
- Tangible fixed assets +€4,183
new in 2025: €4,183
- Intangible fixed assets -€1,432
down €1,432 (-100.0%), from €1,432 to €0
- Cash -€1,429
down €1,429 (-28.2%), from €5,076 to €3,647
mainly Net result for the year (-€5,941) and Investment in fixed assets (net) (-€4,565)
- Stocks and contracts +€1,250
up €1,250 (+9.5%), from €13,135 to €14,385
- Receivables within one year -€1,093
down €1,093 (-72.0%), from €1,518 to €425
of which Trade receivables: -€1,041
- Other debts +€9,100
up €9,100 (+628.9%), from €1,447 to €10,547
- Profit (loss) carried forward -€5,941
down €5,941 (-50.1%), from -€11,860 to -€17,801
- Trade debts -€2,325
down €2,325 (-80.5%), from €2,889 to €564
- Tax, wage and social debts +€470
up €470 (+254.3%), from €185 to €654
- Accrued charges and deferred income +€400
new in 2025: €400
- Gross operating margin -€3,628
down €3,628, from €477 to -€3,151
- Other operating charges -€977
down €977 (-51.0%), from €1,916 to €938
- Financial charges -€185
down €185 (-81.8%), from €226 to €41
- Financial income -€129
down €129 (-97.3%), from €133 to €4
- Depreciation -€86
down €86 (-4.5%), from €1,900 to €1,814
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 | €21,161 | €22,864 | +€1,703 | +8.0% |
| Fixed assets | 21/28 | €1,432 | €4,183 | +€2,751 | +192.2% |
| Intangible fixed assets | 21 | €1,432 | €0 | -€1,432 | -100.0% |
| Tangible fixed assets | 22/27 | - | €4,183 | +€4,183 | |
| Other tangible fixed assets | 26 | - | €4,183 | +€4,183 | |
| Current assets | 29/58 | €19,729 | €18,681 | -€1,048 | -5.3% |
| Stocks and contracts in progress | 3 | €13,135 | €14,385 | +€1,250 | +9.5% |
| Stocks | 30/36 | €13,135 | €14,385 | +€1,250 | +9.5% |
| Amounts receivable within one year | 40/41 | €1,518 | €425 | -€1,093 | -72.0% |
| Trade receivables | 40 | €1,467 | €425 | -€1,041 | -71.0% |
| Other amounts receivable | 41 | €51 | €0 | -€51 | -100.0% |
| Cash at bank and in hand | 54/58 | €5,076 | €3,647 | -€1,429 | -28.2% |
| Deferred charges and accrued income | 490/1 | - | €224 | +€224 | |
| Total equity and liabilities | 10/49 | €21,161 | €22,864 | +€1,703 | +8.0% |
| Equity | 10/15 | €16,640 | €10,699 | -€5,941 | -35.7% |
| Contributions | 10/11 | €28,500 | €28,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,860 | -€17,801 | -€5,941 | -50.1% |
| Amounts payable | 17/49 | €4,521 | €12,165 | +€7,644 | +169.1% |
| Amounts payable within one year | 42/48 | €4,521 | €11,765 | +€7,244 | +160.2% |
| Trade debts | 44 | €2,889 | €564 | -€2,325 | -80.5% |
| Suppliers | 440/4 | €2,889 | €564 | -€2,325 | -80.5% |
| Taxes, remuneration and social security | 45 | €185 | €654 | +€470 | +254.3% |
| Taxes | 450/3 | €185 | €654 | +€470 | +254.3% |
| Other amounts payable | 47/48 | €1,447 | €10,547 | +€9,100 | +628.9% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,900 | €1,814 | -€86 | -4.5% |
| Other operating charges | 640/8 | €1,916 | €938 | -€977 | -51.0% |
| Gross operating margin | 9900 | €477 | -€3,151 | -€3,628 | |
| Operating profit (loss) | 9901 | -€3,339 | -€5,903 | -€2,565 | -76.8% |
| Financial income | 75/76B | €133 | €4 | -€129 | -97.3% |
| Recurring financial income | 75 | €133 | €4 | -€129 | -97.3% |
| Financial charges | 65/66B | €226 | €41 | -€185 | -81.8% |
| Recurring financial charges | 65 | €226 | €41 | -€185 | -81.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,432 | -€5,941 | -€2,509 | -73.1% |
| Profit (loss) for the period | 9904 | -€3,432 | -€5,941 | -€2,509 | -73.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,432 | -€5,941 | -€2,509 | -73.1% |
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.