MONICA MONACO: 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 MONACO
Largest movements
- Receivables within one year +€65,702
up €65,702 (+2,678%), from €2,453 to €68,155
of which Trade receivables: +€67,405
- Cash -€22,663
down €22,663 (-74.6%), from €30,384 to €7,721
mainly Receivables within one year (-€65,702) and Tax, wage and social debts (-€3,612)
- Tangible fixed assets -€5,215
down €5,215 (-32.1%), from €16,267 to €11,052
- Intangible fixed assets -€1,500
down €1,500 (-10.8%), from €13,873 to €12,373
- Trade debts +€22,541
up €22,541 (+524%), from €4,300 to €26,841
- Reserves +€19,000
up €19,000 (+54.3%), from €35,000 to €54,000
- Tax, wage and social debts -€3,612
down €3,612 (-20.1%), from €17,994 to €14,381
- Profit (loss) carried forward -€1,507
down €1,507 (-92.8%), from €1,624 to €118
- Gross operating margin -€25,753
down €25,753 (-46.2%), from €55,739 to €29,986
- Taxes -€8,246
down €8,246 (-63.9%), from €12,906 to €4,660
- Depreciation +€1,710
up €1,710 (+34.2%), from €5,006 to €6,715
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 | €62,978 | €99,301 | +€36,324 | +57.7% |
| Fixed assets | 21/28 | €30,140 | €23,425 | -€6,715 | -22.3% |
| Intangible fixed assets | 21 | €13,873 | €12,373 | -€1,500 | -10.8% |
| Tangible fixed assets | 22/27 | €16,267 | €11,052 | -€5,215 | -32.1% |
| Furniture and vehicles | 24 | €16,267 | €11,052 | -€5,215 | -32.1% |
| Current assets | 29/58 | €32,837 | €75,876 | +€43,039 | +131% |
| Amounts receivable within one year | 40/41 | €2,453 | €68,155 | +€65,702 | +2,678% |
| Trade receivables | 40 | €718 | €68,122 | +€67,405 | +9,393% |
| Other amounts receivable | 41 | €1,736 | €33 | -€1,703 | -98.1% |
| Cash at bank and in hand | 54/58 | €30,384 | €7,721 | -€22,663 | -74.6% |
| Total equity and liabilities | 10/49 | €62,978 | €99,301 | +€36,324 | +57.7% |
| Equity | 10/15 | €38,124 | €55,618 | +€17,493 | +45.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €35,000 | €54,000 | +€19,000 | +54.3% |
| Distributable reserves | 133 | €35,000 | €54,000 | +€19,000 | +54.3% |
| Profit (loss) carried forward | 14 | €1,624 | €118 | -€1,507 | -92.8% |
| Amounts payable | 17/49 | €24,853 | €43,684 | +€18,831 | +75.8% |
| Amounts payable within one year | 42/48 | €24,853 | €43,684 | +€18,831 | +75.8% |
| Trade debts | 44 | €4,300 | €26,841 | +€22,541 | +524% |
| Suppliers | 440/4 | €4,300 | €26,841 | +€22,541 | +524% |
| Taxes, remuneration and social security | 45 | €17,994 | €14,381 | -€3,612 | -20.1% |
| Taxes | 450/3 | €17,994 | €14,381 | -€3,612 | -20.1% |
| Other amounts payable | 47/48 | €2,560 | €2,462 | -€97 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,006 | €6,715 | +€1,710 | +34.2% |
| Other operating charges | 640/8 | €1,078 | €812 | -€265 | -24.6% |
| Gross operating margin | 9900 | €55,739 | €29,986 | -€25,753 | -46.2% |
| Operating profit (loss) | 9901 | €49,656 | €22,458 | -€27,198 | -54.8% |
| Financial income | 75/76B | €5 | €22 | +€17 | +343% |
| Recurring financial income | 75 | €5 | €22 | +€17 | +343% |
| Financial charges | 65/66B | €130 | €327 | +€196 | +150% |
| Recurring financial charges | 65 | €130 | €327 | +€196 | +150% |
| Profit (loss) for the period before taxes | 9903 | €49,530 | €22,153 | -€27,377 | -55.3% |
| Income taxes | 67/77 | €12,906 | €4,660 | -€8,246 | -63.9% |
| Profit (loss) for the period | 9904 | €36,624 | €17,493 | -€19,131 | -52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €36,624 | €17,493 | -€19,131 | -52.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.