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Monki: 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.

What changed

Monki

BE 0749.641.635
NACE 86.230, Dental practice
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€79,044
2024 · €130,314-€51,270
Equity
€89,947
2024 · €220,261-€130,314
Cash
€303,751
2024 · €262,064+€41,687
Balance sheet total
€695,150
2024 · €661,225+€33,924

Largest movements

2024 to 2025
Assets
  • Cash +€41,687

    up €41,687 (+15.9%), from €262,064 to €303,751

    mainly Other debts (+€175,367) and Net result for the year (+€79,044)

  • Tangible fixed assets -€18,209

    down €18,209 (-5.0%), from €360,915 to €342,707

    of which Land and buildings: -€22,895

  • Receivables within one year +€17,880

    up €17,880 (+1246.7%), from €1,434 to €19,315

    of which Other amounts receivable: +€17,495

Equity and liabilities
  • Other debts +€175,367

    up €175,367 (+2780.1%), from €6,308 to €181,675

  • Reserves -€130,314

    down €130,314 (-62.0%), from €210,261 to €79,947

  • Tax, wage and social debts +€35,952

    up €35,952 (+68.0%), from €52,848 to €88,800

    of which Taxes: +€32,653

  • Debts after one year -€29,491

    down €29,491 (-9.0%), from €326,357 to €296,866

  • Trade debts -€17,183

    down €17,183 (-75.7%), from €22,696 to €5,512

Income statement
  • Gross operating margin -€65,135

    down €65,135 (-27.1%), from €240,536 to €175,401

  • Taxes -€22,297

    down €22,297 (-50.9%), from €43,769 to €21,472

  • Staff costs +€12,579

    up €12,579 (+153.9%), from €8,172 to €20,751

  • Financial charges -€3,104

    down €3,104 (-44.0%), from €7,052 to €3,948

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €130,314
Gross operating margin -€65,135
Staff costs -€12,579
Depreciation +€806
Other operating charges +€232
Financial income +€5
Financial charges +€3,104
Taxes +€22,297
Result 2025 €79,044

Cash bridge derived

cash 2024 to 2025

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.

From operations +€308,517
Investment -€25,187
Financing -€241,642
Cash 2024 €262,064
Net result for the year +€79,044
Depreciation +€48,396
Receivables within one year -€17,880
Deferred charges and accrued income +€2,434
Trade debts -€17,183
Tax, wage and social debts +€35,952
Advances received +€2,105
Other debts +€175,367
Accrued charges and deferred income +€283
Investment in fixed assets (net) -€25,187
Debts after one year -€29,491
Current portion of long-term debt -€2,794
Contributions, distributions and other -€209,357
Cash 2025 €303,751
Every line side by side 46 lines
Line Code 2024 2025 Change %
Total assets 20/58 €661,225 €695,150 +€33,924 +5.1%
Fixed assets 21/28 €390,888 €367,679 -€23,209 -5.9%
Intangible fixed assets 21 €29,624 €24,624 -€5,000 -16.9%
Tangible fixed assets 22/27 €360,915 €342,707 -€18,209 -5.0%
Land and buildings 22 €317,440 €294,545 -€22,895 -7.2%
Plant, machinery and equipment 23 €37,201 €45,858 +€8,656 +23.3%
Furniture and vehicles 24 €6,274 €2,304 -€3,969 -63.3%
Financial fixed assets 28 €349 €349 = 0.0%
Current assets 29/58 €270,337 €327,470 +€57,133 +21.1%
Amounts receivable within one year 40/41 €1,434 €19,315 +€17,880 +1246.7%
Trade receivables 40 €0 €385 +€385
Other amounts receivable 41 €1,434 €18,930 +€17,495 +1219.8%
Cash at bank and in hand 54/58 €262,064 €303,751 +€41,687 +15.9%
Deferred charges and accrued income 490/1 €6,839 €4,405 -€2,434 -35.6%
Total equity and liabilities 10/49 €661,225 €695,150 +€33,924 +5.1%
Equity 10/15 €220,261 €89,947 -€130,314 -59.2%
Contributions 10/11 €10,000 €10,000 = 0.0%
Reserves 13 €210,261 €79,947 -€130,314 -62.0%
Distributable reserves 133 €210,261 €79,947 -€130,314 -62.0%
Profit (loss) carried forward 14 - €0 =
Amounts payable 17/49 €440,964 €605,202 +€164,238 +37.2%
Amounts payable after more than one year 17 €326,357 €296,866 -€29,491 -9.0%
Financial debts 170/4 €326,357 €296,866 -€29,491 -9.0%
Amounts payable within one year 42/48 €114,137 €307,583 +€193,446 +169.5%
Current portion of amounts payable after more than one year 42 €32,285 €29,491 -€2,794 -8.7%
Trade debts 44 €22,696 €5,512 -€17,183 -75.7%
Suppliers 440/4 €22,696 €5,512 -€17,183 -75.7%
Advances received on contracts in progress 46 - €2,105 +€2,105
Taxes, remuneration and social security 45 €52,848 €88,800 +€35,952 +68.0%
Taxes 450/3 €52,479 €85,132 +€32,653 +62.2%
Remuneration and social security 454/9 €369 €3,667 +€3,298 +893.5%
Other amounts payable 47/48 €6,308 €181,675 +€175,367 +2780.1%
Accrued charges and deferred income 492/3 €471 €754 +€283 +60.1%
Remuneration, social security and pensions 62 €8,172 €20,751 +€12,579 +153.9%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €49,202 €48,396 -€806 -1.6%
Other operating charges 640/8 €2,028 €1,797 -€232 -11.4%
Gross operating margin 9900 €240,536 €175,401 -€65,135 -27.1%
Operating profit (loss) 9901 €181,134 €104,458 -€76,676 -42.3%
Financial income 75/76B €0 €5 +€5
Recurring financial income 75 €0 €5 +€5
Financial charges 65/66B €7,052 €3,948 -€3,104 -44.0%
Recurring financial charges 65 €7,052 €3,948 -€3,104 -44.0%
Profit (loss) for the period before taxes 9903 €174,082 €100,515 -€73,567 -42.3%
Income taxes 67/77 €43,769 €21,472 -€22,297 -50.9%
Profit (loss) for the period 9904 €130,314 €79,044 -€51,270 -39.3%
Profit (loss) for the period to be appropriated 9905 €130,314 €79,044 -€51,270 -39.3%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.