MONFILU: 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.
MONFILU
Largest movements
- Intangible fixed assets -€4,000
down €4,000 (-21.4%), from €18,667 to €14,667
- Cash +€3,157
up €3,157 (+140.5%), from €2,247 to €5,404
mainly Net result for the year (+€17,276) and Depreciation (+€5,700)
- Tangible fixed assets -€1,700
down €1,700 (-20.4%), from €8,328 to €6,628
- Receivables within one year +€1,168
up €1,168 (+22.1%), from €5,290 to €6,458
of which Trade receivables: +€4,535
- Deferred charges and accrued income -€904
no longer reported in 2025 (was €904)
- Other debts -€26,001
down €26,001 (-65.7%), from €39,605 to €13,604
- Profit (loss) carried forward +€17,276
up €17,276, from -€11,043 to €6,233
- Tax, wage and social debts +€2,555
new in 2025: €2,555
of which Taxes: +€1,967
- Trade debts +€2,392
up €2,392 (+54.7%), from €4,374 to €6,766
- Accrued charges and deferred income +€1,500
new in 2025: €1,500
- Gross operating margin +€37,605
up €37,605, from -€9,515 to €28,089
- Depreciation +€4,194
up €4,194 (+278.6%), from €1,506 to €5,700
- Staff costs +€3,491
new in 2025: €3,491
- Taxes +€1,508
new in 2025: €1,508
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 | €35,436 | €33,157 | -€2,279 | -6.4% |
| Fixed assets | 21/28 | €26,994 | €21,294 | -€5,700 | -21.1% |
| Intangible fixed assets | 21 | €18,667 | €14,667 | -€4,000 | -21.4% |
| Tangible fixed assets | 22/27 | €8,328 | €6,628 | -€1,700 | -20.4% |
| Furniture and vehicles | 24 | €8,328 | €6,628 | -€1,700 | -20.4% |
| Current assets | 29/58 | €8,442 | €11,862 | +€3,421 | +40.5% |
| Amounts receivable within one year | 40/41 | €5,290 | €6,458 | +€1,168 | +22.1% |
| Trade receivables | 40 | €1,923 | €6,458 | +€4,535 | +235.8% |
| Other amounts receivable | 41 | €3,367 | - | -€3,367 | |
| Cash at bank and in hand | 54/58 | €2,247 | €5,404 | +€3,157 | +140.5% |
| Deferred charges and accrued income | 490/1 | €904 | - | -€904 | |
| Total equity and liabilities | 10/49 | €35,436 | €33,157 | -€2,279 | -6.4% |
| Equity | 10/15 | -€8,543 | €8,733 | +€17,276 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,043 | €6,233 | +€17,276 | |
| Amounts payable | 17/49 | €43,979 | €24,424 | -€19,555 | -44.5% |
| Amounts payable within one year | 42/48 | €43,979 | €22,924 | -€21,055 | -47.9% |
| Trade debts | 44 | €4,374 | €6,766 | +€2,392 | +54.7% |
| Suppliers | 440/4 | €4,374 | €6,766 | +€2,392 | +54.7% |
| Taxes, remuneration and social security | 45 | - | €2,555 | +€2,555 | |
| Taxes | 450/3 | - | €1,967 | +€1,967 | |
| Remuneration and social security | 454/9 | - | €588 | +€588 | |
| Other amounts payable | 47/48 | €39,605 | €13,604 | -€26,001 | -65.7% |
| Accrued charges and deferred income | 492/3 | - | €1,500 | +€1,500 | |
| Remuneration, social security and pensions | 62 | - | €3,491 | +€3,491 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,506 | €5,700 | +€4,194 | +278.6% |
| Gross operating margin | 9900 | -€9,515 | €28,089 | +€37,605 | |
| Operating profit (loss) | 9901 | -€11,021 | €18,898 | +€29,919 | |
| Financial income | 75/76B | - | €24 | +€24 | |
| Recurring financial income | 75 | - | €24 | +€24 | |
| Financial charges | 65/66B | €22 | €139 | +€117 | +529.4% |
| Recurring financial charges | 65 | €22 | €139 | +€117 | +529.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,043 | €18,783 | +€29,826 | |
| Income taxes | 67/77 | - | €1,508 | +€1,508 | |
| Profit (loss) for the period | 9904 | -€11,043 | €17,276 | +€28,319 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,043 | €17,276 | +€28,319 |
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 4 October 2026 via checked.be.