MONIQUE & CO: 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.
MONIQUE & CO
Largest movements
- Tangible fixed assets -€3,581
down €3,581 (-35.3%), from €10,145 to €6,563
of which Plant, machinery and equipment: -€3,581
- Cash -€3,077
down €3,077 (-2.6%), from €119,059 to €115,982
mainly Net result for the year (-€6,846) and Trade debts (-€2,966)
- Profit (loss) carried forward -€6,846
new in 2025: -€6,846
- Trade debts -€2,966
down €2,966 (-39.3%), from €7,546 to €4,580
- Accrued charges and deferred income +€2,000
new in 2025: €2,000
- Gross operating margin -€15,564
down €15,564 (-61.5%), from €25,306 to €9,742
- Taxes -€3,051
down €3,051 (-100%), from €3,051 to €0
- Other operating charges +€2,488
up €2,488 (+105%), from €2,366 to €4,854
- Staff costs -€1,615
down €1,615 (-16.9%), from €9,560 to €7,946
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 | €137,270 | €129,162 | -€8,107 | -5.9% |
| Fixed assets | 21/28 | €10,145 | €6,563 | -€3,581 | -35.3% |
| Tangible fixed assets | 22/27 | €10,145 | €6,563 | -€3,581 | -35.3% |
| Plant, machinery and equipment | 23 | €10,145 | €6,563 | -€3,581 | -35.3% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €127,125 | €122,599 | -€4,526 | -3.6% |
| Stocks and contracts in progress | 3 | €3,163 | €2,554 | -€609 | -19.3% |
| Stocks | 30/36 | €3,163 | €2,554 | -€609 | -19.3% |
| Amounts receivable within one year | 40/41 | €4,666 | €3,821 | -€845 | -18.1% |
| Trade receivables | 40 | €85 | €0 | -€85 | -100% |
| Other amounts receivable | 41 | €4,581 | €3,821 | -€760 | -16.6% |
| Cash at bank and in hand | 54/58 | €119,059 | €115,982 | -€3,077 | -2.6% |
| Deferred charges and accrued income | 490/1 | €237 | €243 | +€5 | +2.2% |
| Total equity and liabilities | 10/49 | €137,270 | €129,162 | -€8,107 | -5.9% |
| Equity | 10/15 | €127,652 | €120,806 | -€6,846 | -5.4% |
| Contributions | 10/11 | €66,209 | €66,209 | = | 0.0% |
| Reserves | 13 | €61,444 | €61,444 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,421 | €8,421 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,421 | €8,421 | = | 0.0% |
| Distributable reserves | 133 | €53,023 | €53,023 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€6,846 | -€6,846 | |
| Amounts payable | 17/49 | €9,617 | €8,356 | -€1,261 | -13.1% |
| Amounts payable within one year | 42/48 | €9,617 | €6,356 | -€3,261 | -33.9% |
| Trade debts | 44 | €7,546 | €4,580 | -€2,966 | -39.3% |
| Suppliers | 440/4 | €7,546 | €4,580 | -€2,966 | -39.3% |
| Taxes, remuneration and social security | 45 | €344 | €394 | +€50 | +14.5% |
| Taxes | 450/3 | €19 | €19 | = | 0.0% |
| Remuneration and social security | 454/9 | €325 | €375 | +€50 | +15.4% |
| Other amounts payable | 47/48 | €1,727 | €1,382 | -€345 | -20.0% |
| Accrued charges and deferred income | 492/3 | - | €2,000 | +€2,000 | |
| Remuneration, social security and pensions | 62 | €9,560 | €7,946 | -€1,615 | -16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,373 | €3,581 | +€208 | +6.2% |
| Other operating charges | 640/8 | €2,366 | €4,854 | +€2,488 | +105% |
| Gross operating margin | 9900 | €25,306 | €9,742 | -€15,564 | -61.5% |
| Operating profit (loss) | 9901 | €10,007 | -€6,639 | -€16,646 | |
| Financial income | 75/76B | €0 | €46 | +€46 | |
| Recurring financial income | 75 | €0 | €46 | +€46 | |
| Financial charges | 65/66B | €214 | €253 | +€40 | +18.5% |
| Recurring financial charges | 65 | €214 | €253 | +€40 | +18.5% |
| Profit (loss) for the period before taxes | 9903 | €9,793 | -€6,846 | -€16,639 | |
| Income taxes | 67/77 | €3,051 | €0 | -€3,051 | -100% |
| Profit (loss) for the period | 9904 | €6,742 | -€6,846 | -€13,588 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,742 | -€6,846 | -€13,588 |
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.