MonCMF: 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.
MonCMF
Largest movements
- Cash +€8,493
up €8,493 (+313.2%), from €2,712 to €11,204
mainly Net result for the year (+€13,208) and Depreciation (+€6,612)
- Stocks and contracts +€8,012
up €8,012 (+126.8%), from €6,321 to €14,333
- Deferred charges and accrued income +€2,704
up €2,704 (+46.1%), from €5,865 to €8,570
- Tangible fixed assets -€461
down €461 (-11.1%), from €4,157 to €3,696
- Reserves +€13,208
up €13,208 (+1208.2%), from €1,093 to €14,301
- Tax, wage and social debts +€4,397
up €4,397 (+419.5%), from €1,048 to €5,445
- Other debts +€1,839
up €1,839 (+147.8%), from €1,245 to €3,084
- Trade debts -€696
down €696 (-6.5%), from €10,669 to €9,973
- Gross operating margin +€22,950
up €22,950 (+880.9%), from €2,605 to €25,556
- Depreciation +€6,542
up €6,542 (+9388.8%), from €70 to €6,612
- Taxes +€4,197
up €4,197 (+936.7%), from €448 to €4,645
- Financial charges +€260
up €260 (+60.2%), from €432 to €692
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 | €19,055 | €37,803 | +€18,748 | +98.4% |
| Fixed assets | 21/28 | €4,157 | €3,696 | -€461 | -11.1% |
| Tangible fixed assets | 22/27 | €4,157 | €3,696 | -€461 | -11.1% |
| Plant, machinery and equipment | 23 | €4,157 | €3,696 | -€461 | -11.1% |
| Current assets | 29/58 | €14,898 | €34,107 | +€19,209 | +128.9% |
| Stocks and contracts in progress | 3 | €6,321 | €14,333 | +€8,012 | +126.8% |
| Stocks | 30/36 | €6,321 | €14,333 | +€8,012 | +126.8% |
| Cash at bank and in hand | 54/58 | €2,712 | €11,204 | +€8,493 | +313.2% |
| Deferred charges and accrued income | 490/1 | €5,865 | €8,570 | +€2,704 | +46.1% |
| Total equity and liabilities | 10/49 | €19,055 | €37,803 | +€18,748 | +98.4% |
| Equity | 10/15 | €6,093 | €19,301 | +€13,208 | +216.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,093 | €14,301 | +€13,208 | +1208.2% |
| Distributable reserves | 133 | €1,093 | €14,301 | +€13,208 | +1208.2% |
| Amounts payable | 17/49 | €12,962 | €18,502 | +€5,540 | +42.7% |
| Amounts payable within one year | 42/48 | €12,962 | €18,502 | +€5,540 | +42.7% |
| Trade debts | 44 | €10,669 | €9,973 | -€696 | -6.5% |
| Suppliers | 440/4 | €10,669 | €9,973 | -€696 | -6.5% |
| Taxes, remuneration and social security | 45 | €1,048 | €5,445 | +€4,397 | +419.5% |
| Taxes | 450/3 | €1,048 | €5,445 | +€4,397 | +419.5% |
| Other amounts payable | 47/48 | €1,245 | €3,084 | +€1,839 | +147.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70 | €6,612 | +€6,542 | +9388.8% |
| Other operating charges | 640/8 | €563 | €400 | -€163 | -29.0% |
| Gross operating margin | 9900 | €2,605 | €25,556 | +€22,950 | +880.9% |
| Operating profit (loss) | 9901 | €1,973 | €18,544 | +€16,571 | +839.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €432 | €692 | +€260 | +60.2% |
| Recurring financial charges | 65 | €432 | €692 | +€260 | +60.2% |
| Profit (loss) for the period before taxes | 9903 | €1,541 | €17,853 | +€16,312 | +1058.4% |
| Income taxes | 67/77 | €448 | €4,645 | +€4,197 | +936.7% |
| Profit (loss) for the period | 9904 | €1,093 | €13,208 | +€12,115 | +1108.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,093 | €13,208 | +€12,115 | +1108.2% |
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 1 October 2026 via checked.be.