MONDIPAR: 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.
What changed
MONDIPAR
NACE 70.200, Business and other management consultancy
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€3.6m
2023 · €1.7m-€5.4m
Equity
€16.3m
2023 · €20.0m-€3.6m
Cash
€314,813
2023 · €326,221-€11,408
Balance sheet total
€53.8m
2023 · €44.3m+€9.5m
Largest movements
Assets
- Current investments +€10.9m
up €10.9m (+113.4%), from €9.6m to €20.5m
- Financial fixed assets -€2.0m
down €2.0m (-6.1%), from €33.5m to €31.4m
of which Affiliated companies: -€2.0m
- Receivables within one year +€638,133
up €638,133 (+71.2%), from €896,116 to €1.5m
of which Other amounts receivable: +€753,133
Equity and liabilities
- Short-term financial debts +€13.0m
up €13.0m (+203.2%), from €6.4m to €19.4m
- Profit (loss) carried forward -€3.6m
down €3.6m (-27.3%), from €13.4m to €9.7m
Income statement
- Financial charges +€5.8m
up €5.8m (+161538.4%), from €3,566 to €5.8m
of which Non-recurring financial charges: +€5.3m
- Financial income +€1.2m
up €1.2m (+72.5%), from €1.6m to €2.7m
- Turnover -€498,710
down €498,710 (-74.7%), from €668,000 to €169,290
- Write-downs +€275,000
new in 2024: €275,000
- Taxes +€244,574
up €244,574 (+98.2%), from €249,000 to €493,574
of which Taxes: +€244,653
From the 2023 result to the 2024 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.
Result 2023
€1.7m
Turnover
-€498,710
Other operating income
+€172,279
Services and other goods
+€84,942
Staff costs
-€1,911
Depreciation
+€2,535
Write-downs
-€275,000
Other operating charges
-€444
Financial income
+€1.2m
Financial charges
-€5.8m
Taxes
-€244,574
Result 2024
-€3.6m
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€4.1m
Investment
-€8.8m
Financing
+€13.0m
Cash 2023
€326,221
From operations (derived)
-€4.1m
Net result for the year
-€3.6m
Receivables within one year
-€638,133
Deferred charges and accrued income
-€2,380
Trade debts
+€97,605
Tax, wage and social debts
+€245,136
Other debts
-€60,438
Accrued charges and deferred income
-€150,912
Investment (derived)
-€8.8m
Investment in fixed assets (net)
+€2.0m
Current investments
-€10.9m
Financing
+€13.0m
Short-term financial debts
+€13.0m
Cash 2024
€314,813
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,277,640 | €53,750,283 | +€9.5m | +21.4% |
| Fixed assets | 21/28 | €33,452,425 | €31,409,884 | -€2.0m | -6.1% |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Financial fixed assets | 28 | €33,452,425 | €31,409,884 | -€2.0m | -6.1% |
| Affiliated companies | 280/1 | €31,717,245 | €29,674,704 | -€2.0m | -6.4% |
| Participating interests | 280 | €10,424,314 | €424,314 | -€10.0m | -95.9% |
| Amounts receivable | 281 | €21,292,931 | €29,250,390 | +€8.0m | +37.4% |
| Companies linked by participating interests | 282/3 | - | €0 | = | |
| Other financial fixed assets | 284/8 | €1,735,180 | €1,735,180 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,735,180 | €1,735,180 | = | 0.0% |
| Current assets | 29/58 | €10,825,215 | €22,340,399 | +€11.5m | +106.4% |
| Amounts receivable after more than one year | 29 | - | €0 | = | |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Stocks | 30/36 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €896,116 | €1,534,249 | +€638,133 | +71.2% |
| Trade receivables | 40 | €435,000 | €320,000 | -€115,000 | -26.4% |
| Other amounts receivable | 41 | €461,116 | €1,214,249 | +€753,133 | +163.3% |
| Current investments | 50/53 | €9,599,319 | €20,485,399 | +€10.9m | +113.4% |
| Other investments | 51/53 | €9,599,319 | €20,485,399 | +€10.9m | +113.4% |
| Cash at bank and in hand | 54/58 | €326,221 | €314,813 | -€11,408 | -3.5% |
| Deferred charges and accrued income | 490/1 | €3,558 | €5,938 | +€2,380 | +66.9% |
| Total equity and liabilities | 10/49 | €44,277,640 | €53,750,283 | +€9.5m | +21.4% |
| Equity | 10/15 | €19,952,633 | €16,312,668 | -€3.6m | -18.2% |
| Contributions | 10/11 | €6,000,000 | €6,000,000 | = | 0.0% |
| Reserves | 13 | €600,000 | €600,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €600,000 | €600,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €600,000 | €600,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,352,633 | €9,712,668 | -€3.6m | -27.3% |
| Amounts payable | 17/49 | €24,325,007 | €37,437,615 | +€13.1m | +53.9% |
| Amounts payable within one year | 42/48 | €24,154,939 | €37,418,459 | +€13.3m | +54.9% |
| Financial debts | 43 | €6,389,636 | €19,370,853 | +€13.0m | +203.2% |
| Credit institutions | 430/8 | €6,389,636 | €19,370,853 | +€13.0m | +203.2% |
| Trade debts | 44 | €146,981 | €244,586 | +€97,605 | +66.4% |
| Suppliers | 440/4 | €146,981 | €244,586 | +€97,605 | +66.4% |
| Taxes, remuneration and social security | 45 | €252,342 | €497,478 | +€245,136 | +97.1% |
| Taxes | 450/3 | €249,726 | €494,170 | +€244,444 | +97.9% |
| Remuneration and social security | 454/9 | €2,616 | €3,307 | +€692 | +26.4% |
| Other amounts payable | 47/48 | €17,365,980 | €17,305,543 | -€60,438 | -0.3% |
| Accrued charges and deferred income | 492/3 | €170,068 | €19,156 | -€150,912 | -88.7% |
| Operating income | 70/76A | €673,355 | €346,924 | -€326,431 | -48.5% |
| Turnover | 70 | €668,000 | €169,290 | -€498,710 | -74.7% |
| Other operating income | 74 | €5,355 | €177,634 | +€172,279 | +3217.1% |
| Operating charges | 60/66A | €283,351 | €473,230 | +€189,878 | +67.0% |
| Services and other goods | 61 | €264,864 | €179,922 | -€84,942 | -32.1% |
| Remuneration, social security and pensions | 62 | €12,020 | €13,932 | +€1,911 | +15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,535 | - | -€2,535 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €275,000 | +€275,000 | |
| Other operating charges | 640/8 | €3,932 | €4,376 | +€444 | +11.3% |
| Operating profit (loss) | 9901 | €390,004 | -€126,306 | -€516,309 | |
| Financial income | 75/76B | €1,590,775 | €2,743,647 | +€1.2m | +72.5% |
| Recurring financial income | 75 | €1,590,775 | €2,743,647 | +€1.2m | +72.5% |
| Income from financial fixed assets | 750 | €1,123,384 | €1,234,335 | +€110,951 | +9.9% |
| Income from current assets | 751 | €386,919 | €1,167,063 | +€780,144 | +201.6% |
| Other financial income | 752/9 | €80,472 | €342,249 | +€261,777 | +325.3% |
| Financial charges | 65/66B | €3,566 | €5,763,733 | +€5.8m | +161538.4% |
| Recurring financial charges | 65 | €3,566 | €486,856 | +€483,290 | +13553.4% |
| Debt charges | 650 | €186,380 | €288,473 | +€102,094 | +54.8% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | -€211,094 | -€450,927 | -€239,833 | -113.6% |
| Other financial charges | 652/9 | €28,281 | €649,309 | +€621,029 | +2196.0% |
| Non-recurring financial charges | 66B | - | €5,276,877 | +€5.3m | |
| Profit (loss) for the period before taxes | 9903 | €1,977,213 | -€3,146,391 | -€5.1m | |
| Income taxes | 67/77 | €249,000 | €493,574 | +€244,574 | +98.2% |
| Taxes | 670/3 | €249,000 | €493,653 | +€244,653 | +98.3% |
| Tax adjustments and reversals of tax provisions | 77 | - | €79 | +€79 | |
| Profit (loss) for the period | 9904 | €1,728,213 | -€3,639,965 | -€5.4m | |
| Profit (loss) for the period to be appropriated | 9905 | €1,728,213 | -€3,639,965 | -€5.4m |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.