Monique Defraiteur: 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 Defraiteur
Largest movements
- Receivables within one year +€35,552
up €35,552 (+253%), from €14,078 to €49,630
of which Trade receivables: +€35,673
- Tangible fixed assets -€7,263
down €7,263 (-35.3%), from €20,594 to €13,331
- Cash -€2,209
down €2,209 (-12.8%), from €17,304 to €15,095
mainly Receivables within one year (-€35,552) and Accrued charges and deferred income (-€25)
- Deferred charges and accrued income -€1,530
down €1,530 (-75.3%), from €2,032 to €501
- Profit (loss) carried forward +€15,926
up €15,926 (+35.8%), from €44,535 to €60,461
- Trade debts +€4,457
up €4,457 (+85.6%), from €5,205 to €9,662
- Tax, wage and social debts +€4,191
up €4,191 (+265%), from €1,580 to €5,771
of which Taxes: +€2,104
- Gross operating margin -€4,123
down €4,123 (-12.2%), from €33,778 to €29,655
- Taxes -€939
down €939 (-14.6%), from €6,419 to €5,480
- Depreciation +€568
up €568 (+8.5%), from €6,696 to €7,263
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 | €54,508 | €79,057 | +€24,549 | +45.0% |
| Fixed assets | 21/28 | €21,094 | €13,831 | -€7,263 | -34.4% |
| Tangible fixed assets | 22/27 | €20,594 | €13,331 | -€7,263 | -35.3% |
| Furniture and vehicles | 24 | €20,594 | €13,331 | -€7,263 | -35.3% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €33,414 | €65,227 | +€31,813 | +95.2% |
| Amounts receivable within one year | 40/41 | €14,078 | €49,630 | +€35,552 | +253% |
| Trade receivables | 40 | €11,837 | €47,510 | +€35,673 | +301% |
| Other amounts receivable | 41 | €2,241 | €2,120 | -€121 | -5.4% |
| Cash at bank and in hand | 54/58 | €17,304 | €15,095 | -€2,209 | -12.8% |
| Deferred charges and accrued income | 490/1 | €2,032 | €501 | -€1,530 | -75.3% |
| Total equity and liabilities | 10/49 | €54,508 | €79,057 | +€24,549 | +45.0% |
| Equity | 10/15 | €47,535 | €63,461 | +€15,926 | +33.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,535 | €60,461 | +€15,926 | +35.8% |
| Amounts payable | 17/49 | €6,973 | €15,596 | +€8,623 | +124% |
| Amounts payable within one year | 42/48 | €6,948 | €15,596 | +€8,648 | +124% |
| Trade debts | 44 | €5,205 | €9,662 | +€4,457 | +85.6% |
| Suppliers | 440/4 | €5,205 | €9,662 | +€4,457 | +85.6% |
| Taxes, remuneration and social security | 45 | €1,580 | €5,771 | +€4,191 | +265% |
| Taxes | 450/3 | €1,580 | €3,684 | +€2,104 | +133% |
| Remuneration and social security | 454/9 | - | €2,087 | +€2,087 | |
| Other amounts payable | 47/48 | €163 | €163 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €25 | - | -€25 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,696 | €7,263 | +€568 | +8.5% |
| Other operating charges | 640/8 | €799 | €1,058 | +€259 | +32.4% |
| Gross operating margin | 9900 | €33,778 | €29,655 | -€4,123 | -12.2% |
| Operating profit (loss) | 9901 | €26,283 | €21,333 | -€4,950 | -18.8% |
| Financial income | 75/76B | €154 | €238 | +€85 | +55.1% |
| Recurring financial income | 75 | €154 | €238 | +€85 | +55.1% |
| Financial charges | 65/66B | €111 | €165 | +€53 | +47.9% |
| Recurring financial charges | 65 | €111 | €165 | +€53 | +47.9% |
| Profit (loss) for the period before taxes | 9903 | €26,325 | €21,406 | -€4,919 | -18.7% |
| Income taxes | 67/77 | €6,419 | €5,480 | -€939 | -14.6% |
| Profit (loss) for the period | 9904 | €19,906 | €15,926 | -€3,980 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,906 | €15,926 | -€3,980 | -20.0% |
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 21 October 2026 via checked.be.