MONKEY'S: 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.
MONKEY'S
Largest movements
- Intangible fixed assets -€50,917
no longer reported in 2025 (was €50,917)
- Cash +€34,367
up €34,367 (+376%), from €9,147 to €43,514
mainly Trade debts (+€16,171) and Net result for the year (+€14,769)
- Tangible fixed assets +€31,580
up €31,580 (+70.6%), from €44,729 to €76,309
- Receivables within one year -€10,324
down €10,324 (-16.4%), from €62,945 to €52,621
of which Trade receivables: -€9,894
- Financial fixed assets -€4,650
no longer reported in 2025 (was €4,650)
- Other debts -€24,437
down €24,437 (-97.7%), from €25,000 to €564
- Trade debts +€16,171
up €16,171 (+98.3%), from €16,446 to €32,617
- Advances received -€14,916
down €14,916 (-96.1%), from €15,523 to €606
- Reserves +€14,769
up €14,769 (+24.4%), from €60,543 to €75,312
- Debts after one year +€14,336
up €14,336 (+91.0%), from €15,754 to €30,090
- Gross operating margin +€12,027
up €12,027 (+38.9%), from €30,934 to €42,961
- Depreciation -€9,857
down €9,857 (-48.9%), from €20,143 to €10,286
- Other operating charges +€6,737
up €6,737 (+159%), from €4,244 to €10,981
- Taxes +€2,373
new in 2025: €2,373
- Financial charges -€2,098
down €2,098 (-28.0%), from €7,483 to €5,385
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 | €173,697 | €175,838 | +€2,141 | +1.2% |
| Fixed assets | 21/28 | €100,295 | €76,309 | -€23,987 | -23.9% |
| Intangible fixed assets | 21 | €50,917 | - | -€50,917 | |
| Tangible fixed assets | 22/27 | €44,729 | €76,309 | +€31,580 | +70.6% |
| Plant, machinery and equipment | 23 | €5,770 | €18,849 | +€13,080 | +227% |
| Furniture and vehicles | 24 | - | €4,184 | +€4,184 | |
| Other tangible fixed assets | 26 | €38,959 | €53,275 | +€14,316 | +36.7% |
| Financial fixed assets | 28 | €4,650 | - | -€4,650 | |
| Current assets | 29/58 | €73,402 | €99,529 | +€26,127 | +35.6% |
| Stocks and contracts in progress | 3 | €693 | €3,186 | +€2,493 | +360% |
| Stocks | 30/36 | €693 | €3,186 | +€2,493 | +360% |
| Amounts receivable within one year | 40/41 | €62,945 | €52,621 | -€10,324 | -16.4% |
| Trade receivables | 40 | €31,713 | €21,819 | -€9,894 | -31.2% |
| Other amounts receivable | 41 | €31,232 | €30,802 | -€430 | -1.4% |
| Cash at bank and in hand | 54/58 | €9,147 | €43,514 | +€34,367 | +376% |
| Deferred charges and accrued income | 490/1 | €617 | €208 | -€409 | -66.3% |
| Total equity and liabilities | 10/49 | €173,697 | €175,838 | +€2,141 | +1.2% |
| Equity | 10/15 | €80,543 | €95,312 | +€14,769 | +18.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €60,543 | €75,312 | +€14,769 | +24.4% |
| Distributable reserves | 133 | €60,543 | €75,312 | +€14,769 | +24.4% |
| Amounts payable | 17/49 | €93,154 | €80,525 | -€12,629 | -13.6% |
| Amounts payable after more than one year | 17 | €15,754 | €30,090 | +€14,336 | +91.0% |
| Financial debts | 170/4 | €15,754 | €30,090 | +€14,336 | +91.0% |
| Amounts payable within one year | 42/48 | €77,400 | €50,004 | -€27,396 | -35.4% |
| Current portion of amounts payable after more than one year | 42 | €8,506 | €12,424 | +€3,918 | +46.1% |
| Trade debts | 44 | €16,446 | €32,617 | +€16,171 | +98.3% |
| Suppliers | 440/4 | €16,446 | €32,617 | +€16,171 | +98.3% |
| Advances received on contracts in progress | 46 | €15,523 | €606 | -€14,916 | -96.1% |
| Taxes, remuneration and social security | 45 | €11,926 | €3,794 | -€8,132 | -68.2% |
| Taxes | 450/3 | €11,926 | €1,594 | -€10,332 | -86.6% |
| Remuneration and social security | 454/9 | - | €2,200 | +€2,200 | |
| Other amounts payable | 47/48 | €25,000 | €564 | -€24,437 | -97.7% |
| Accrued charges and deferred income | 492/3 | - | €431 | +€431 | |
| Non-recurring operating income | 76A | - | €21,202 | +€21,202 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,143 | €10,286 | -€9,857 | -48.9% |
| Other operating charges | 640/8 | €4,244 | €10,981 | +€6,737 | +159% |
| Gross operating margin | 9900 | €30,934 | €42,961 | +€12,027 | +38.9% |
| Operating profit (loss) | 9901 | €6,547 | €21,693 | +€15,147 | +231% |
| Financial income | 75/76B | €1,094 | €833 | -€261 | -23.9% |
| Recurring financial income | 75 | €1,094 | €833 | -€261 | -23.9% |
| Financial charges | 65/66B | €7,483 | €5,385 | -€2,098 | -28.0% |
| Recurring financial charges | 65 | €7,483 | €5,385 | -€2,098 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | €158 | €17,142 | +€16,984 | +10,744% |
| Income taxes | 67/77 | - | €2,373 | +€2,373 | |
| Profit (loss) for the period | 9904 | €158 | €14,769 | +€14,611 | +9,243% |
| Profit (loss) for the period to be appropriated | 9905 | €158 | €14,769 | +€14,611 | +9,243% |
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 19 October 2026 via checked.be.