MONKEY'S PROJECT: 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.
MONKEY'S PROJECT
Largest movements
- Receivables within one year +€20,931
up €20,931 (+147.0%), from €14,241 to €35,172
of which Trade receivables: +€18,878
- Tangible fixed assets -€7,018
down €7,018 (-23.2%), from €30,225 to €23,207
- Cash +€6,588
up €6,588 (+125.7%), from €5,242 to €11,830
mainly Other debts (+€22,403) and Tax, wage and social debts (+€18,601)
- Stocks and contracts +€3,200
new in 2023: €3,200
- Deferred charges and accrued income +€2,778
up €2,778 (+1251.4%), from €222 to €3,000
- Other debts +€22,403
new in 2023: €22,403
- Tax, wage and social debts +€18,601
up €18,601 (+344.6%), from €5,398 to €23,999
of which Taxes: +€15,602
- Debts after one year -€14,364
down €14,364 (-49.3%), from €29,134 to €14,770
- Trade debts -€3,891
down €3,891 (-25.8%), from €15,066 to €11,175
- Profit (loss) carried forward +€3,652
up €3,652 (+19.0%), from -€19,187 to -€15,535
- Staff costs +€16,797
up €16,797 (+74.5%), from €22,534 to €39,331
- Gross operating margin +€13,898
up €13,898 (+34.2%), from €40,596 to €54,494
- Purchases and services -€7,627
down €7,627 (-9.7%), from €78,476 to €70,849
- Turnover +€6,271
up €6,271 (+5.3%), from €119,072 to €125,343
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,978 | €77,007 | +€27,029 | +54.1% |
| Fixed assets | 21/28 | €30,273 | €23,255 | -€7,018 | -23.2% |
| Tangible fixed assets | 22/27 | €30,225 | €23,207 | -€7,018 | -23.2% |
| Plant, machinery and equipment | 23 | €8,746 | €6,000 | -€2,746 | -31.4% |
| Furniture and vehicles | 24 | €2,575 | €1,104 | -€1,471 | -57.1% |
| Other tangible fixed assets | 26 | €18,904 | €16,103 | -€2,801 | -14.8% |
| Financial fixed assets | 28 | €48 | €48 | = | 0.0% |
| Current assets | 29/58 | €19,705 | €53,752 | +€34,047 | +172.8% |
| Stocks and contracts in progress | 3 | - | €3,200 | +€3,200 | |
| Stocks | 30/36 | - | €3,200 | +€3,200 | |
| Amounts receivable within one year | 40/41 | €14,241 | €35,172 | +€20,931 | +147.0% |
| Trade receivables | 40 | - | €18,878 | +€18,878 | |
| Other amounts receivable | 41 | €14,241 | €16,294 | +€2,053 | +14.4% |
| Current investments | 50/53 | - | €550 | +€550 | |
| Cash at bank and in hand | 54/58 | €5,242 | €11,830 | +€6,588 | +125.7% |
| Deferred charges and accrued income | 490/1 | €222 | €3,000 | +€2,778 | +1251.4% |
| Total equity and liabilities | 10/49 | €49,978 | €77,007 | +€27,029 | +54.1% |
| Equity | 10/15 | -€18,137 | -€14,485 | +€3,652 | +20.1% |
| Contributions | 10/11 | €1,050 | €1,050 | = | 0.0% |
| Capital | 10 | €1,050 | €1,050 | = | 0.0% |
| Issued capital | 100 | €1,050 | €1,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,187 | -€15,535 | +€3,652 | +19.0% |
| Amounts payable | 17/49 | €68,115 | €91,492 | +€23,377 | +34.3% |
| Amounts payable after more than one year | 17 | €29,134 | €14,770 | -€14,364 | -49.3% |
| Financial debts | 170/4 | €29,134 | €14,770 | -€14,364 | -49.3% |
| Amounts payable within one year | 42/48 | €38,981 | €74,752 | +€35,771 | +91.8% |
| Current portion of amounts payable after more than one year | 42 | €18,056 | €17,175 | -€881 | -4.9% |
| Financial debts | 43 | €461 | - | -€461 | |
| Credit institutions | 430/8 | €461 | - | -€461 | |
| Trade debts | 44 | €15,066 | €11,175 | -€3,891 | -25.8% |
| Suppliers | 440/4 | €15,066 | €11,175 | -€3,891 | -25.8% |
| Taxes, remuneration and social security | 45 | €5,398 | €23,999 | +€18,601 | +344.6% |
| Taxes | 450/3 | - | €15,602 | +€15,602 | |
| Remuneration and social security | 454/9 | €5,398 | €8,398 | +€3,000 | +55.6% |
| Other amounts payable | 47/48 | - | €22,403 | +€22,403 | |
| Accrued charges and deferred income | 492/3 | - | €1,970 | +€1,970 | |
| Turnover | 70 | €119,072 | €125,343 | +€6,271 | +5.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €78,476 | €70,849 | -€7,627 | -9.7% |
| Remuneration, social security and pensions | 62 | €22,534 | €39,331 | +€16,797 | +74.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,019 | €7,019 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,588 | €821 | -€767 | -48.3% |
| Gross operating margin | 9900 | €40,596 | €54,494 | +€13,898 | +34.2% |
| Operating profit (loss) | 9901 | €9,455 | €7,322 | -€2,133 | -22.6% |
| Financial income | 75/76B | €432 | - | -€432 | |
| Recurring financial income | 75 | €432 | - | -€432 | |
| Financial charges | 65/66B | €3,302 | €3,670 | +€368 | +11.2% |
| Recurring financial charges | 65 | €3,302 | €3,670 | +€368 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €6,585 | €3,652 | -€2,933 | -44.5% |
| Profit (loss) for the period | 9904 | €6,585 | €3,652 | -€2,933 | -44.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,585 | €3,652 | -€2,933 | -44.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.