MONMAS: 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.
MONMAS
Largest movements
- Tangible fixed assets -€16,054
down €16,054 (-8.3%), from €193,787 to €177,733
of which Land and buildings: -€10,094
- Cash +€12,437
up €12,437 (+11.3%), from €109,616 to €122,053
mainly Depreciation (+€18,457) and Net result for the year (+€7,471)
- Other debts -€9,477
down €9,477 (-2.7%), from €350,000 to €340,523
- Profit (loss) carried forward +€7,471
up €7,471 (+6.9%), from -€108,570 to -€101,099
- Gross operating margin -€35,780
down €35,780 (-54.9%), from €65,123 to €29,343
- Turnover -€29,286
down €29,286 (-40.0%), from €73,176 to €43,890
- Purchases and services +€2,702
up €2,702 (+18.4%), from €14,656 to €17,358
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 | €303,403 | €301,397 | -€2,006 | -0.7% |
| Fixed assets | 21/28 | €193,787 | €177,733 | -€16,054 | -8.3% |
| Tangible fixed assets | 22/27 | €193,787 | €177,733 | -€16,054 | -8.3% |
| Land and buildings | 22 | €176,592 | €166,498 | -€10,094 | -5.7% |
| Plant, machinery and equipment | 23 | €1,781 | €3,589 | +€1,808 | +102% |
| Furniture and vehicles | 24 | €12,755 | €5,474 | -€7,281 | -57.1% |
| Other tangible fixed assets | 26 | €2,659 | €2,172 | -€487 | -18.3% |
| Current assets | 29/58 | €109,616 | €123,664 | +€14,048 | +12.8% |
| Amounts receivable within one year | 40/41 | - | €1,611 | +€1,611 | |
| Trade receivables | 40 | - | €1,611 | +€1,611 | |
| Cash at bank and in hand | 54/58 | €109,616 | €122,053 | +€12,437 | +11.3% |
| Total equity and liabilities | 10/49 | €303,403 | €301,397 | -€2,006 | -0.7% |
| Equity | 10/15 | -€46,597 | -€39,126 | +€7,471 | +16.0% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€108,570 | -€101,099 | +€7,471 | +6.9% |
| Amounts payable | 17/49 | €350,000 | €340,523 | -€9,477 | -2.7% |
| Amounts payable within one year | 42/48 | €350,000 | €340,523 | -€9,477 | -2.7% |
| Other amounts payable | 47/48 | €350,000 | €340,523 | -€9,477 | -2.7% |
| Turnover | 70 | €73,176 | €43,890 | -€29,286 | -40.0% |
| Non-recurring operating income | 76A | €3,800 | - | -€3,800 | |
| Goods, raw materials, services and sundry goods | 60/61 | €14,656 | €17,358 | +€2,702 | +18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,592 | €18,457 | -€135 | -0.7% |
| Other operating charges | 640/8 | €4,002 | €3,695 | -€307 | -7.7% |
| Gross operating margin | 9900 | €65,123 | €29,343 | -€35,780 | -54.9% |
| Operating profit (loss) | 9901 | €42,529 | €7,191 | -€35,338 | -83.1% |
| Financial income | 75/76B | €76 | €419 | +€343 | +451% |
| Recurring financial income | 75 | €76 | €419 | +€343 | +451% |
| Financial charges | 65/66B | €140 | €139 | -€1 | -0.7% |
| Recurring financial charges | 65 | €140 | €139 | -€1 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €42,465 | €7,471 | -€34,994 | -82.4% |
| Profit (loss) for the period | 9904 | €42,465 | €7,471 | -€34,994 | -82.4% |
| Profit (loss) for the period to be appropriated | 9905 | €42,465 | €7,471 | -€34,994 | -82.4% |
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 16 October 2026 via checked.be.