MONI: 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.
MONI
Largest movements
- Tangible fixed assets +€1.6m
up €1.6m (+1250.9%), from €127,048 to €1.7m
of which Land and buildings: +€1.6m
- Cash -€52,000
down €52,000 (-50.3%), from €103,297 to €51,297
mainly Investment in fixed assets (net) (-€1.6m) and Other debts (-€91,849)
- Receivables within one year +€30,855
new in 2025: €30,855
- Debts after one year +€1.7m
up €1.7m (+4992.6%), from €33,750 to €1.7m
- Other debts -€91,849
down €91,849 (-97.3%), from €94,376 to €2,527
- Profit (loss) carried forward -€47,080
down €47,080, from €11,117 to -€35,963
- Trade debts +€30,805
up €30,805 (+50916.5%), from €61 to €30,865
- Gross operating margin -€307,270
down €307,270 (-97.8%), from €314,246 to €6,976
- Taxes -€73,036
no longer reported in 2025 (was €73,036)
- Depreciation +€22,801
up €22,801 (+177.4%), from €12,850 to €35,651
- Other operating charges +€3,300
up €3,300 (+26.0%), from €12,701 to €16,001
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 | €230,510 | €1,799,349 | +€1.6m | +680.6% |
| Fixed assets | 21/28 | €127,048 | €1,716,247 | +€1.6m | +1250.9% |
| Tangible fixed assets | 22/27 | €127,048 | €1,716,247 | +€1.6m | +1250.9% |
| Land and buildings | 22 | €126,545 | €1,715,935 | +€1.6m | +1256.0% |
| Furniture and vehicles | 24 | €503 | €312 | -€191 | -38.0% |
| Current assets | 29/58 | €103,462 | €83,102 | -€20,360 | -19.7% |
| Amounts receivable within one year | 40/41 | - | €30,855 | +€30,855 | |
| Trade receivables | 40 | - | €30,855 | +€30,855 | |
| Cash at bank and in hand | 54/58 | €103,297 | €51,297 | -€52,000 | -50.3% |
| Deferred charges and accrued income | 490/1 | €165 | €950 | +€785 | +474.4% |
| Total equity and liabilities | 10/49 | €230,510 | €1,799,349 | +€1.6m | +680.6% |
| Equity | 10/15 | €79,288 | €32,207 | -€47,081 | -59.4% |
| Contributions | 10/11 | €61,973 | €61,973 | -€0 | 0.0% |
| Capital | 10 | €61,973 | €61,973 | -€0 | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | -€0 | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | -€0 | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €11,117 | -€35,963 | -€47,080 | |
| Amounts payable | 17/49 | €151,222 | €1,767,142 | +€1.6m | +1068.6% |
| Amounts payable after more than one year | 17 | €33,750 | €1,718,750 | +€1.7m | +4992.6% |
| Financial debts | 170/4 | €33,750 | €1,718,750 | +€1.7m | +4992.6% |
| Amounts payable within one year | 42/48 | €117,472 | €48,392 | -€69,080 | -58.8% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | €15,000 | = | 0.0% |
| Trade debts | 44 | €61 | €30,865 | +€30,805 | +50916.5% |
| Suppliers | 440/4 | €61 | €30,865 | +€30,805 | +50916.5% |
| Taxes, remuneration and social security | 45 | €8,036 | - | -€8,036 | |
| Taxes | 450/3 | €8,036 | - | -€8,036 | |
| Other amounts payable | 47/48 | €94,376 | €2,527 | -€91,849 | -97.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,850 | €35,651 | +€22,801 | +177.4% |
| Other operating charges | 640/8 | €12,701 | €16,001 | +€3,300 | +26.0% |
| Gross operating margin | 9900 | €314,246 | €6,976 | -€307,270 | -97.8% |
| Operating profit (loss) | 9901 | €288,695 | -€44,676 | -€333,371 | |
| Financial charges | 65/66B | €3,787 | €2,404 | -€1,383 | -36.5% |
| Recurring financial charges | 65 | €3,787 | €2,404 | -€1,383 | -36.5% |
| Profit (loss) for the period before taxes | 9903 | €284,908 | -€47,080 | -€331,988 | |
| Income taxes | 67/77 | €73,036 | - | -€73,036 | |
| Profit (loss) for the period | 9904 | €211,872 | -€47,080 | -€258,952 | |
| Profit (loss) for the period to be appropriated | 9905 | €211,872 | -€47,080 | -€258,952 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.