MONJOU: what changed
Two fiscal 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.
MONJOU
Largest movements
- Cash +€18,977
up €18,977 (+43.7%), from €43,432 to €62,409
mainly Net result for the year (+€10,598) and Depreciation (+€6,478)
- Tangible fixed assets -€6,858
down €6,858 (-7.1%), from €95,993 to €89,135
- Profit (loss) carried forward +€10,598
up €10,598 (+6.5%), from €162,791 to €173,389
- Depreciation -€782
down €782 (-10.8%), from €7,259 to €6,478
- Financial income +€420
up €420 (+19.3%), from €2,179 to €2,599
- Gross operating margin +€407
up €407 (+1.7%), from €24,530 to €24,936
- Other operating charges +€350
up €350 (+5.5%), from €6,325 to €6,675
- Taxes +€314
up €314 (+9.8%), from €3,218 to €3,533
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.
Cash bridge derived
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 | €184,010 | €194,760 | +€10,750 | +5.8% |
| Fixed assets | 21/28 | €95,993 | €89,135 | -€6,858 | -7.1% |
| Tangible fixed assets | 22/27 | €95,993 | €89,135 | -€6,858 | -7.1% |
| Land and buildings | 22 | €95,993 | €89,135 | -€6,858 | -7.1% |
| Current assets | 29/58 | €88,017 | €105,624 | +€17,607 | +20.0% |
| Amounts receivable within one year | 40/41 | €44,085 | €42,700 | -€1,385 | -3.1% |
| Trade receivables | 40 | - | €2,120 | +€2,120 | |
| Other amounts receivable | 41 | €44,085 | €40,580 | -€3,505 | -8.0% |
| Current investments | 50/53 | €100 | €100 | -€0 | -0.2% |
| Cash at bank and in hand | 54/58 | €43,432 | €62,409 | +€18,977 | +43.7% |
| Deferred charges and accrued income | 490/1 | €399 | €415 | +€16 | +4.0% |
| Total equity and liabilities | 10/49 | €184,010 | €194,760 | +€10,750 | +5.8% |
| Equity | 10/15 | €183,242 | €193,840 | +€10,598 | +5.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €162,791 | €173,389 | +€10,598 | +6.5% |
| Amounts payable | 17/49 | €767 | €920 | +€152 | +19.9% |
| Amounts payable within one year | 42/48 | €387 | €920 | +€532 | +137.4% |
| Current portion of amounts payable after more than one year | 42 | - | €0 | = | |
| Trade debts | 44 | €387 | €920 | +€532 | +137.4% |
| Suppliers | 440/4 | €387 | €920 | +€532 | +137.4% |
| Accrued charges and deferred income | 492/3 | €380 | - | -€380 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,259 | €6,478 | -€782 | -10.8% |
| Other operating charges | 640/8 | €6,325 | €6,675 | +€350 | +5.5% |
| Gross operating margin | 9900 | €24,530 | €24,936 | +€407 | +1.7% |
| Operating profit (loss) | 9901 | €10,946 | €11,784 | +€838 | +7.7% |
| Financial income | 75/76B | €2,179 | €2,599 | +€420 | +19.3% |
| Recurring financial income | 75 | €2,179 | €2,599 | +€420 | +19.3% |
| Financial charges | 65/66B | €253 | €253 | +€0 | +0.1% |
| Recurring financial charges | 65 | €253 | €253 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €12,872 | €14,130 | +€1,258 | +9.8% |
| Income taxes | 67/77 | €3,218 | €3,533 | +€314 | +9.8% |
| Profit (loss) for the period | 9904 | €9,654 | €10,598 | +€943 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,654 | €10,598 | +€943 | +9.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.