MONICA CONSTRUCT: 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.
MONICA CONSTRUCT
Largest movements
- Receivables within one year +€29,860
up €29,860 (+45.7%), from €65,411 to €95,272
of which Trade receivables: +€41,369
- Cash +€8,682
up €8,682 (+1,240%), from €700 to €9,383
mainly Other debts (+€36,295) and Net result for the year (+€17,801)
- Tangible fixed assets -€1,355
down €1,355 (-29.9%), from €4,537 to €3,182
of which Furniture and vehicles: -€2,096
- Other debts +€36,295
new in 2025: €36,295
- Profit (loss) carried forward +€17,801
up €17,801 (+62.0%), from €28,712 to €46,513
- Trade debts -€17,746
down €17,746 (-52.9%), from €33,555 to €15,809
of which Bills of exchange payable: -€24,408
- Gross operating margin +€5,939
up €5,939 (+27.9%), from €21,323 to €27,262
- Taxes +€1,104
up €1,104 (+28.0%), from €3,941 to €5,044
- Staff costs +€1,069
new in 2025: €1,069
- Other operating charges -€522
down €522 (-53.6%), from €974 to €452
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 | €70,649 | €107,836 | +€37,187 | +52.6% |
| Fixed assets | 21/28 | €4,537 | €3,182 | -€1,355 | -29.9% |
| Tangible fixed assets | 22/27 | €4,537 | €3,182 | -€1,355 | -29.9% |
| Plant, machinery and equipment | 23 | €457 | €1,198 | +€740 | +162% |
| Furniture and vehicles | 24 | €4,080 | €1,984 | -€2,096 | -51.4% |
| Current assets | 29/58 | €66,112 | €104,654 | +€38,543 | +58.3% |
| Amounts receivable within one year | 40/41 | €65,411 | €95,272 | +€29,860 | +45.7% |
| Trade receivables | 40 | €51,876 | €93,245 | +€41,369 | +79.7% |
| Other amounts receivable | 41 | €13,536 | €2,027 | -€11,509 | -85.0% |
| Cash at bank and in hand | 54/58 | €700 | €9,383 | +€8,682 | +1,240% |
| Total equity and liabilities | 10/49 | €70,649 | €107,836 | +€37,187 | +52.6% |
| Equity | 10/15 | €29,212 | €47,013 | +€17,801 | +60.9% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Contributions outside capital | 11 | €500 | - | -€500 | |
| Share premium | 1100/10 | €500 | - | -€500 | |
| Profit (loss) carried forward | 14 | €28,712 | €46,513 | +€17,801 | +62.0% |
| Amounts payable | 17/49 | €41,437 | €60,823 | +€19,386 | +46.8% |
| Amounts payable within one year | 42/48 | €41,437 | €60,823 | +€19,386 | +46.8% |
| Trade debts | 44 | €33,555 | €15,809 | -€17,746 | -52.9% |
| Suppliers | 440/4 | €230 | €6,891 | +€6,662 | +2,902% |
| Bills of exchange payable | 441 | €33,325 | €8,917 | -€24,408 | -73.2% |
| Taxes, remuneration and social security | 45 | €7,882 | €8,719 | +€837 | +10.6% |
| Taxes | 450/3 | €7,882 | €8,719 | +€837 | +10.6% |
| Other amounts payable | 47/48 | - | €36,295 | +€36,295 | |
| Remuneration, social security and pensions | 62 | - | €1,069 | +€1,069 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,705 | €2,792 | +€87 | +3.2% |
| Other operating charges | 640/8 | €974 | €452 | -€522 | -53.6% |
| Gross operating margin | 9900 | €21,323 | €27,262 | +€5,939 | +27.9% |
| Operating profit (loss) | 9901 | €17,644 | €22,949 | +€5,304 | +30.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €28 | €104 | +€76 | +273% |
| Recurring financial charges | 65 | €28 | €104 | +€76 | +273% |
| Profit (loss) for the period before taxes | 9903 | €17,616 | €22,846 | +€5,229 | +29.7% |
| Income taxes | 67/77 | €3,941 | €5,044 | +€1,104 | +28.0% |
| Profit (loss) for the period | 9904 | €13,676 | €17,801 | +€4,125 | +30.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,676 | €17,801 | +€4,125 | +30.2% |
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 14 October 2026 via checked.be.