MONIJAN: 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.
MONIJAN
Largest movements
- Cash +€4,588
up €4,588 (+10.1%), from €45,611 to €50,199
mainly Net result for the year (+€5,256) and Tax, wage and social debts (+€1,099)
- Receivables within one year +€1,753
up €1,753 (+60.3%), from €2,910 to €4,663
of which Trade receivables: +€1,741
- Reserves +€5,256
up €5,256 (+5.8%), from €90,975 to €96,231
of which Distributable reserves: +€5,256
- Tax, wage and social debts +€1,099
up €1,099 (+120%), from €912 to €2,011
of which Taxes: +€1,099
- Gross operating margin -€2,106
down €2,106 (-23.8%), from €8,837 to €6,732
- Taxes +€535
up €535 (+344%), from €155 to €690
- Other operating charges +€129
up €129 (+20.5%), from €629 to €758
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 | €48,975 | €55,449 | +€6,474 | +13.2% |
| Current assets | 29/58 | €48,975 | €55,449 | +€6,474 | +13.2% |
| Amounts receivable within one year | 40/41 | €2,910 | €4,663 | +€1,753 | +60.3% |
| Trade receivables | 40 | €2,898 | €4,639 | +€1,741 | +60.1% |
| Other amounts receivable | 41 | €11 | €24 | +€13 | +110% |
| Cash at bank and in hand | 54/58 | €45,611 | €50,199 | +€4,588 | +10.1% |
| Deferred charges and accrued income | 490/1 | €454 | €586 | +€132 | +29.2% |
| Total equity and liabilities | 10/49 | €48,975 | €55,449 | +€6,474 | +13.2% |
| Equity | 10/15 | €35,445 | €40,701 | +€5,256 | +14.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €90,975 | €96,231 | +€5,256 | +5.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €89,116 | €94,372 | +€5,256 | +5.9% |
| Profit (loss) carried forward | 14 | -€74,130 | -€74,130 | = | 0.0% |
| Amounts payable | 17/49 | €13,530 | €14,747 | +€1,217 | +9.0% |
| Amounts payable within one year | 42/48 | €13,530 | €14,747 | +€1,217 | +9.0% |
| Trade debts | 44 | €151 | €279 | +€128 | +84.7% |
| Suppliers | 440/4 | €151 | €279 | +€128 | +84.7% |
| Taxes, remuneration and social security | 45 | €912 | €2,011 | +€1,099 | +120% |
| Taxes | 450/3 | €412 | €1,511 | +€1,099 | +267% |
| Remuneration and social security | 454/9 | €500 | €500 | = | 0.0% |
| Other amounts payable | 47/48 | €12,466 | €12,456 | -€10 | -0.1% |
| Other operating charges | 640/8 | €629 | €758 | +€129 | +20.5% |
| Gross operating margin | 9900 | €8,837 | €6,732 | -€2,106 | -23.8% |
| Operating profit (loss) | 9901 | €8,208 | €5,974 | -€2,235 | -27.2% |
| Financial income | 75/76B | €76 | €100 | +€24 | +31.7% |
| Recurring financial income | 75 | €76 | €100 | +€24 | +31.7% |
| Financial charges | 65/66B | €209 | €128 | -€81 | -38.8% |
| Recurring financial charges | 65 | €209 | €128 | -€81 | -38.8% |
| Profit (loss) for the period before taxes | 9903 | €8,076 | €5,946 | -€2,130 | -26.4% |
| Income taxes | 67/77 | €155 | €690 | +€535 | +344% |
| Profit (loss) for the period | 9904 | €7,921 | €5,256 | -€2,664 | -33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,921 | €5,256 | -€2,664 | -33.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.