MONNOYE: 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.
MONNOYE
Largest movements
- Cash +€20,141
up €20,141 (+1529.3%), from €1,317 to €21,458
mainly Receivables within one year (+€16,471) and Net result for the year (+€3,913)
- Receivables within one year -€16,471
down €16,471 (-83.4%), from €19,748 to €3,277
of which Trade receivables: -€17,020
- Tangible fixed assets -€2,899
down €2,899 (-15.7%), from €18,479 to €15,579
of which Other tangible fixed assets: -€2,058
- Reserves +€3,900
up €3,900 (+18.0%), from €21,660 to €25,560
of which Distributable reserves: +€3,900
- Current portion of long-term debt -€1,681
no longer reported in 2025 (was €1,681)
- Trade debts -€1,653
down €1,653 (-21.8%), from €7,580 to €5,927
- Advances received +€608
new in 2025: €608
- Tax, wage and social debts -€425
down €425 (-26.9%), from €1,580 to €1,155
- Purchases and services +€13,462
up €13,462 (+17.8%), from €75,418 to €88,879
- Turnover +€6,892
up €6,892 (+7.5%), from €91,925 to €98,817
- Gross operating margin -€6,570
down €6,570 (-39.8%), from €16,508 to €9,938
- Other operating charges -€2,706
down €2,706 (-72.7%), from €3,722 to €1,016
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 | €40,215 | €41,273 | +€1,058 | +2.6% |
| Fixed assets | 21/28 | €18,479 | €15,579 | -€2,899 | -15.7% |
| Tangible fixed assets | 22/27 | €18,479 | €15,579 | -€2,899 | -15.7% |
| Plant, machinery and equipment | 23 | €895 | €197 | -€698 | -78.0% |
| Furniture and vehicles | 24 | €243 | €99 | -€144 | -59.3% |
| Other tangible fixed assets | 26 | €17,341 | €15,283 | -€2,058 | -11.9% |
| Current assets | 29/58 | €21,736 | €25,693 | +€3,957 | +18.2% |
| Amounts receivable within one year | 40/41 | €19,748 | €3,277 | -€16,471 | -83.4% |
| Trade receivables | 40 | €17,962 | €942 | -€17,020 | -94.8% |
| Other amounts receivable | 41 | €1,786 | €2,336 | +€550 | +30.8% |
| Cash at bank and in hand | 54/58 | €1,317 | €21,458 | +€20,141 | +1529.3% |
| Deferred charges and accrued income | 490/1 | €671 | €958 | +€287 | +42.7% |
| Total equity and liabilities | 10/49 | €40,215 | €41,273 | +€1,058 | +2.6% |
| Equity | 10/15 | €27,874 | €31,787 | +€3,913 | +14.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €21,660 | €25,560 | +€3,900 | +18.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €19,800 | €23,700 | +€3,900 | +19.7% |
| Profit (loss) carried forward | 14 | €14 | €27 | +€13 | +90.0% |
| Amounts payable | 17/49 | €12,341 | €9,486 | -€2,855 | -23.1% |
| Amounts payable within one year | 42/48 | €12,341 | €9,486 | -€2,855 | -23.1% |
| Current portion of amounts payable after more than one year | 42 | €1,681 | - | -€1,681 | |
| Trade debts | 44 | €7,580 | €5,927 | -€1,653 | -21.8% |
| Suppliers | 440/4 | €7,580 | €5,927 | -€1,653 | -21.8% |
| Advances received on contracts in progress | 46 | - | €608 | +€608 | |
| Taxes, remuneration and social security | 45 | €1,580 | €1,155 | -€425 | -26.9% |
| Taxes | 450/3 | €1,580 | €1,155 | -€425 | -26.9% |
| Other amounts payable | 47/48 | €1,500 | €1,796 | +€296 | +19.7% |
| Turnover | 70 | €91,925 | €98,817 | +€6,892 | +7.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €75,418 | €88,879 | +€13,462 | +17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,902 | €2,899 | -€3 | -0.1% |
| Other operating charges | 640/8 | €3,722 | €1,016 | -€2,706 | -72.7% |
| Gross operating margin | 9900 | €16,508 | €9,938 | -€6,570 | -39.8% |
| Operating profit (loss) | 9901 | €9,883 | €6,022 | -€3,861 | -39.1% |
| Financial income | 75/76B | €227 | €359 | +€131 | +57.8% |
| Recurring financial income | 75 | €227 | €359 | +€131 | +57.8% |
| Non-recurring financial income | 76B | - | €359 | +€359 | |
| Financial charges | 65/66B | €1,564 | €1,323 | -€242 | -15.4% |
| Recurring financial charges | 65 | €1,564 | €1,323 | -€242 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €8,546 | €5,058 | -€3,488 | -40.8% |
| Income taxes | 67/77 | €1,544 | €1,146 | -€398 | -25.8% |
| Profit (loss) for the period | 9904 | €7,003 | €3,913 | -€3,090 | -44.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,003 | €3,913 | -€3,090 | -44.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.