MONCER: 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.
MONCER
Largest movements
- Cash +€36,720
up €36,720 (+88.6%), from €41,467 to €78,188
mainly Tax, wage and social debts (+€22,606) and Trade debts (+€22,140)
- Tangible fixed assets +€24,854
up €24,854 (+277.0%), from €8,973 to €33,826
of which Furniture and vehicles: +€13,713
- Receivables within one year +€2,052
up €2,052 (+38.4%), from €5,340 to €7,392
- Tax, wage and social debts +€22,606
up €22,606 (+171.3%), from €13,194 to €35,800
of which Remuneration and social security: +€16,085
- Trade debts +€22,140
up €22,140 (+280.7%), from €7,888 to €30,028
- Profit (loss) carried forward +€19,373
up €19,373 (+61.9%), from €31,279 to €50,652
- Staff costs +€72,514
up €72,514 (+1908.6%), from €3,799 to €76,313
- Gross operating margin +€69,327
up €69,327 (+153.5%), from €45,179 to €114,506
- Depreciation +€5,167
up €5,167 (+990.1%), from €522 to €5,689
- Financial charges +€4,976
up €4,976 (+541.8%), from €918 to €5,895
- Taxes -€2,235
down €2,235 (-28.0%), from €7,982 to €5,747
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 | €55,826 | €119,406 | +€63,580 | +113.9% |
| Fixed assets | 21/28 | €8,973 | €33,826 | +€24,854 | +277.0% |
| Tangible fixed assets | 22/27 | €8,973 | €33,826 | +€24,854 | +277.0% |
| Plant, machinery and equipment | 23 | €6,502 | €8,836 | +€2,334 | +35.9% |
| Furniture and vehicles | 24 | - | €13,713 | +€13,713 | |
| Other tangible fixed assets | 26 | €2,470 | €11,277 | +€8,807 | +356.5% |
| Current assets | 29/58 | €46,854 | €85,580 | +€38,726 | +82.7% |
| Amounts receivable within one year | 40/41 | €5,340 | €7,392 | +€2,052 | +38.4% |
| Trade receivables | 40 | €5,340 | €7,392 | +€2,052 | +38.4% |
| Cash at bank and in hand | 54/58 | €41,467 | €78,188 | +€36,720 | +88.6% |
| Deferred charges and accrued income | 490/1 | €46 | €0 | -€46 | -100.0% |
| Total equity and liabilities | 10/49 | €55,826 | €119,406 | +€63,580 | +113.9% |
| Equity | 10/15 | €32,279 | €51,652 | +€19,373 | +60.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,279 | €50,652 | +€19,373 | +61.9% |
| Amounts payable | 17/49 | €23,547 | €67,753 | +€44,206 | +187.7% |
| Amounts payable within one year | 42/48 | €23,547 | €67,753 | +€44,206 | +187.7% |
| Trade debts | 44 | €7,888 | €30,028 | +€22,140 | +280.7% |
| Suppliers | 440/4 | €7,888 | €30,028 | +€22,140 | +280.7% |
| Taxes, remuneration and social security | 45 | €13,194 | €35,800 | +€22,606 | +171.3% |
| Taxes | 450/3 | €10,754 | €17,275 | +€6,521 | +60.6% |
| Remuneration and social security | 454/9 | €2,440 | €18,525 | +€16,085 | +659.2% |
| Other amounts payable | 47/48 | €2,465 | €1,925 | -€540 | -21.9% |
| Remuneration, social security and pensions | 62 | €3,799 | €76,313 | +€72,514 | +1908.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €522 | €5,689 | +€5,167 | +990.1% |
| Other operating charges | 640/8 | €678 | €1,490 | +€812 | +119.8% |
| Gross operating margin | 9900 | €45,179 | €114,506 | +€69,327 | +153.5% |
| Operating profit (loss) | 9901 | €40,180 | €31,015 | -€9,165 | -22.8% |
| Financial income | 75/76B | €0 | €0 | +€0 | +200.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +200.0% |
| Financial charges | 65/66B | €918 | €5,895 | +€4,976 | +541.8% |
| Recurring financial charges | 65 | €918 | €5,895 | +€4,976 | +541.8% |
| Profit (loss) for the period before taxes | 9903 | €39,262 | €25,120 | -€14,141 | -36.0% |
| Income taxes | 67/77 | €7,982 | €5,747 | -€2,235 | -28.0% |
| Profit (loss) for the period | 9904 | €31,279 | €19,373 | -€11,906 | -38.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,279 | €19,373 | -€11,906 | -38.1% |
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 8 October 2026 via checked.be.