MONICA RAM: 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 RAM
Largest movements
- Stocks and contracts +€9,583
up €9,583 (+102%), from €9,387 to €18,969
- Cash -€284
down €284 (-7.7%), from €3,686 to €3,402
mainly Trade debts (-€62,083) and Stocks and contracts (-€9,583)
- Trade debts -€62,083
no longer reported in 2025 (was €62,083)
- Other debts +€36,252
new in 2025: €36,252
- Profit (loss) carried forward +€21,268
up €21,268 (+30.9%), from -€68,849 to -€47,582
- Tax, wage and social debts +€11,911
up €11,911 (+1,503%), from €793 to €12,704
of which Remuneration and social security: +€9,000
- Short-term financial debts +€1,951
new in 2025: €1,951
- Turnover +€463,505
up €463,505 (+186%), from €249,683 to €713,188
- Purchases and services +€415,508
up €415,508 (+170%), from €243,761 to €659,269
- Gross operating margin +€47,997
up €47,997 (+811%), from €5,922 to €53,919
- Staff costs +€32,330
new in 2025: €32,330
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 | €13,222 | €22,522 | +€9,299 | +70.3% |
| Fixed assets | 21/28 | €150 | €150 | = | 0.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €13,072 | €22,372 | +€9,299 | +71.1% |
| Stocks and contracts in progress | 3 | €9,387 | €18,969 | +€9,583 | +102% |
| Stocks | 30/36 | €9,387 | €18,969 | +€9,583 | +102% |
| Cash at bank and in hand | 54/58 | €3,686 | €3,402 | -€284 | -7.7% |
| Total equity and liabilities | 10/49 | €13,222 | €22,522 | +€9,299 | +70.3% |
| Equity | 10/15 | -€49,653 | -€28,385 | +€21,268 | +42.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €605 | €605 | = | 0.0% |
| Non-distributable reserves | 130/1 | €605 | €605 | = | 0.0% |
| Reserves not available under the articles | 1311 | €605 | €605 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,849 | -€47,582 | +€21,268 | +30.9% |
| Amounts payable | 17/49 | €62,875 | €50,907 | -€11,969 | -19.0% |
| Amounts payable within one year | 42/48 | €62,875 | €50,907 | -€11,969 | -19.0% |
| Financial debts | 43 | - | €1,951 | +€1,951 | |
| Credit institutions | 430/8 | - | €1,951 | +€1,951 | |
| Trade debts | 44 | €62,083 | - | -€62,083 | |
| Suppliers | 440/4 | €62,083 | - | -€62,083 | |
| Taxes, remuneration and social security | 45 | €793 | €12,704 | +€11,911 | +1,503% |
| Taxes | 450/3 | €793 | €3,704 | +€2,911 | +367% |
| Remuneration and social security | 454/9 | - | €9,000 | +€9,000 | |
| Other amounts payable | 47/48 | - | €36,252 | +€36,252 | |
| Turnover | 70 | €249,683 | €713,188 | +€463,505 | +186% |
| Goods, raw materials, services and sundry goods | 60/61 | €243,761 | €659,269 | +€415,508 | +170% |
| Remuneration, social security and pensions | 62 | - | €32,330 | +€32,330 | |
| Other operating charges | 640/8 | €285 | €2 | -€284 | -99.4% |
| Gross operating margin | 9900 | €5,922 | €53,919 | +€47,997 | +811% |
| Operating profit (loss) | 9901 | €5,636 | €21,587 | +€15,951 | +283% |
| Financial charges | 65/66B | €266 | €307 | +€40 | +15.2% |
| Recurring financial charges | 65 | €266 | €307 | +€40 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | €5,370 | €21,281 | +€15,911 | +296% |
| Profit (loss) for the period | 9904 | €5,370 | €21,281 | +€15,911 | +296% |
| Profit (loss) for the period to be appropriated | 9905 | €5,370 | €21,281 | +€15,911 | +296% |
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 1 November 2026 via checked.be.