MOND-DAY: 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.
MOND-DAY
Largest movements
- Financial fixed assets +€18,000
up €18,000 (+4,959%), from €363 to €18,363
- Receivables within one year +€9,053
up €9,053 (+163%), from €5,563 to €14,615
of which Trade receivables: +€7,486
- Cash +€6,059
up €6,059 (+23.6%), from €25,712 to €31,770
mainly Net result for the year (+€30,653) and Trade debts (+€13,501)
- Stocks and contracts -€2,063
down €2,063 (-21.4%), from €9,656 to €7,592
- Tangible fixed assets -€1,422
down €1,422 (-7.2%), from €19,643 to €18,221
of which Plant, machinery and equipment: -€2,531
- Profit (loss) carried forward +€30,653
up €30,653 (+44.2%), from -€69,332 to -€38,679
- Trade debts +€13,501
up €13,501 (+46.2%), from €29,202 to €42,703
- Tax, wage and social debts -€8,549
down €8,549 (-15.3%), from €55,865 to €47,316
of which Taxes: -€14,865
- Other debts -€6,638
no longer reported in 2025 (was €6,638)
- Gross operating margin +€161,246
up €161,246 (+113%), from €142,388 to €303,635
- Staff costs +€64,570
up €64,570 (+33.3%), from €193,766 to €258,336
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.
Derived cash bridge
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 | €62,373 | €91,341 | +€28,968 | +46.4% |
| Formation expenses | 20 | €738 | €369 | -€369 | -50.0% |
| Fixed assets | 21/28 | €20,006 | €36,584 | +€16,578 | +82.9% |
| Tangible fixed assets | 22/27 | €19,643 | €18,221 | -€1,422 | -7.2% |
| Plant, machinery and equipment | 23 | €10,236 | €7,704 | -€2,531 | -24.7% |
| Furniture and vehicles | 24 | €8,606 | €9,996 | +€1,389 | +16.1% |
| Other tangible fixed assets | 26 | €801 | €521 | -€280 | -34.9% |
| Financial fixed assets | 28 | €363 | €18,363 | +€18,000 | +4,959% |
| Current assets | 29/58 | €41,629 | €54,387 | +€12,758 | +30.6% |
| Stocks and contracts in progress | 3 | €9,656 | €7,592 | -€2,063 | -21.4% |
| Stocks | 30/36 | €9,656 | €7,592 | -€2,063 | -21.4% |
| Amounts receivable within one year | 40/41 | €5,563 | €14,615 | +€9,053 | +163% |
| Trade receivables | 40 | €5,563 | €13,049 | +€7,486 | +135% |
| Other amounts receivable | 41 | - | €1,567 | +€1,567 | |
| Cash at bank and in hand | 54/58 | €25,712 | €31,770 | +€6,059 | +23.6% |
| Deferred charges and accrued income | 490/1 | €699 | €409 | -€290 | -41.5% |
| Total equity and liabilities | 10/49 | €62,373 | €91,341 | +€28,968 | +46.4% |
| Equity | 10/15 | -€29,332 | €1,321 | +€30,653 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,332 | -€38,679 | +€30,653 | +44.2% |
| Amounts payable | 17/49 | €91,705 | €90,019 | -€1,686 | -1.8% |
| Amounts payable within one year | 42/48 | €91,705 | €90,019 | -€1,686 | -1.8% |
| Trade debts | 44 | €29,202 | €42,703 | +€13,501 | +46.2% |
| Suppliers | 440/4 | €29,202 | €42,703 | +€13,501 | +46.2% |
| Taxes, remuneration and social security | 45 | €55,865 | €47,316 | -€8,549 | -15.3% |
| Taxes | 450/3 | €28,621 | €13,756 | -€14,865 | -51.9% |
| Remuneration and social security | 454/9 | €27,243 | €33,560 | +€6,317 | +23.2% |
| Other amounts payable | 47/48 | €6,638 | - | -€6,638 | |
| Remuneration, social security and pensions | 62 | €193,766 | €258,336 | +€64,570 | +33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,091 | €8,592 | +€1,501 | +21.2% |
| Other operating charges | 640/8 | €1,612 | €1,611 | -€2 | -0.1% |
| Non-recurring operating charges | 66A | €12,180 | €990 | -€11,190 | -91.9% |
| Gross operating margin | 9900 | €142,388 | €303,635 | +€161,246 | +113% |
| Operating profit (loss) | 9901 | -€72,261 | €34,106 | +€106,368 | |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €2,786 | €3,462 | +€676 | +24.3% |
| Recurring financial charges | 65 | €2,786 | €3,462 | +€676 | +24.3% |
| Profit (loss) for the period before taxes | 9903 | -€75,047 | €30,653 | +€105,700 | |
| Profit (loss) for the period | 9904 | -€75,047 | €30,653 | +€105,700 | |
| Profit (loss) for the period to be appropriated | 9905 | -€75,047 | €30,653 | +€105,700 |
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 20 October 2026 via checked.be.