MONNIE: 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.
MONNIE
Largest movements
- Cash +€73,052
up €73,052 (+79.3%), from €92,122 to €165,174
mainly Depreciation (+€57,762) and Net result for the year (+€19,224)
- Tangible fixed assets -€57,762
down €57,762 (-18.8%), from €307,786 to €250,024
of which Land and buildings: -€40,988
- Reserves +€19,224
up €19,224 (+2.2%), from €871,287 to €890,511
- Gross operating margin +€17,357
up €17,357 (+28.0%), from €62,018 to €79,375
- Taxes +€4,914
up €4,914 (+96.3%), from €5,103 to €10,017
- Depreciation +€1,931
up €1,931 (+3.5%), from €55,831 to €57,762
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 | €924,908 | €940,198 | +€15,290 | +1.7% |
| Fixed assets | 21/28 | €307,786 | €250,024 | -€57,762 | -18.8% |
| Tangible fixed assets | 22/27 | €307,786 | €250,024 | -€57,762 | -18.8% |
| Land and buildings | 22 | €238,761 | €197,773 | -€40,988 | -17.2% |
| Furniture and vehicles | 24 | €69,025 | €52,251 | -€16,774 | -24.3% |
| Current assets | 29/58 | €617,122 | €690,174 | +€73,052 | +11.8% |
| Amounts receivable within one year | 40/41 | €525,000 | €525,000 | = | 0.0% |
| Other amounts receivable | 41 | €525,000 | €525,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €92,122 | €165,174 | +€73,052 | +79.3% |
| Total equity and liabilities | 10/49 | €924,908 | €940,198 | +€15,290 | +1.7% |
| Equity | 10/15 | €915,957 | €935,181 | +€19,224 | +2.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €871,287 | €890,511 | +€19,224 | +2.2% |
| Distributable reserves | 133 | €871,287 | €890,511 | +€19,224 | +2.2% |
| Profit (loss) carried forward | 14 | €26,070 | €26,070 | = | 0.0% |
| Amounts payable | 17/49 | €8,951 | €5,017 | -€3,934 | -44.0% |
| Amounts payable within one year | 42/48 | €8,951 | €5,017 | -€3,934 | -44.0% |
| Taxes, remuneration and social security | 45 | €5,103 | €5,017 | -€86 | -1.7% |
| Taxes | 450/3 | €5,103 | €5,017 | -€86 | -1.7% |
| Other amounts payable | 47/48 | €3,848 | - | -€3,848 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,831 | €57,762 | +€1,931 | +3.5% |
| Other operating charges | 640/8 | €7,034 | €7,328 | +€294 | +4.2% |
| Gross operating margin | 9900 | €62,018 | €79,375 | +€17,357 | +28.0% |
| Operating profit (loss) | 9901 | -€847 | €14,285 | +€15,132 | |
| Financial income | 75/76B | €15,001 | €15,001 | = | 0.0% |
| Recurring financial income | 75 | €15,001 | €15,001 | = | 0.0% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €14,109 | €29,241 | +€15,132 | +107.3% |
| Income taxes | 67/77 | €5,103 | €10,017 | +€4,914 | +96.3% |
| Profit (loss) for the period | 9904 | €9,006 | €19,224 | +€10,218 | +113.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,006 | €19,224 | +€10,218 | +113.5% |
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 11 October 2026 via checked.be.