MONOCHAPPE: 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.
MONOCHAPPE
Largest movements
- Stocks and contracts -€20,820
no longer reported in 2025 (was €20,820)
- Receivables within one year +€20,015
up €20,015 (+7.0%), from €283,936 to €303,951
of which Other amounts receivable: +€53,744
- Tangible fixed assets -€3,391
down €3,391 (-30.9%), from €10,987 to €7,595
of which Furniture and vehicles: -€2,709
- Cash -€3,384
down €3,384 (-51.5%), from €6,569 to €3,185
mainly Receivables within one year (-€20,015) and Tax, wage and social debts (-€8,760)
- Tax, wage and social debts -€8,760
down €8,760 (-89.3%), from €9,807 to €1,047
of which Taxes: -€5,854
- Trade debts -€7,270
down €7,270 (-7.0%), from €103,523 to €96,253
- Reserves +€5,410
up €5,410 (+4.0%), from €136,331 to €141,741
of which Distributable reserves: +€4,869
- Gross operating margin +€79,804
up €79,804, from -€69,952 to €9,852
- Staff costs -€50,771
down €50,771 (-88.1%), from €57,637 to €6,866
- Financial income +€5,198
up €5,198 (+94.4%), from €5,509 to €10,707
- Financial charges -€4,927
down €4,927 (-76.3%), from €6,459 to €1,532
- Other operating charges +€1,898
up €1,898 (+282.6%), from €671 to €2,569
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 | €329,159 | €318,539 | -€10,620 | -3.2% |
| Fixed assets | 21/28 | €14,893 | €11,404 | -€3,489 | -23.4% |
| Intangible fixed assets | 21 | €98 | - | -€98 | |
| Tangible fixed assets | 22/27 | €10,987 | €7,595 | -€3,391 | -30.9% |
| Plant, machinery and equipment | 23 | €1,799 | €1,117 | -€682 | -37.9% |
| Furniture and vehicles | 24 | €9,187 | €6,478 | -€2,709 | -29.5% |
| Financial fixed assets | 28 | €3,808 | €3,808 | = | 0.0% |
| Current assets | 29/58 | €314,266 | €307,135 | -€7,131 | -2.3% |
| Stocks and contracts in progress | 3 | €20,820 | - | -€20,820 | |
| Stocks | 30/36 | €20,820 | - | -€20,820 | |
| Amounts receivable within one year | 40/41 | €283,936 | €303,951 | +€20,015 | +7.0% |
| Trade receivables | 40 | €105,774 | €72,045 | -€33,729 | -31.9% |
| Other amounts receivable | 41 | €178,162 | €231,906 | +€53,744 | +30.2% |
| Cash at bank and in hand | 54/58 | €6,569 | €3,185 | -€3,384 | -51.5% |
| Deferred charges and accrued income | 490/1 | €2,941 | - | -€2,941 | |
| Total equity and liabilities | 10/49 | €329,159 | €318,539 | -€10,620 | -3.2% |
| Equity | 10/15 | €210,731 | €216,141 | +€5,410 | +2.6% |
| Contributions | 10/11 | €74,400 | €74,400 | = | 0.0% |
| Capital | 10 | €74,400 | €74,400 | = | 0.0% |
| Issued capital | 100 | €74,400 | €74,400 | = | 0.0% |
| Reserves | 13 | €136,331 | €141,741 | +€5,410 | +4.0% |
| Non-distributable reserves | 130/1 | €4,517 | €5,058 | +€541 | +12.0% |
| Legal reserve | 130 | €4,517 | €5,058 | +€541 | +12.0% |
| Tax-exempt reserves | 132 | €35,144 | €35,144 | = | 0.0% |
| Distributable reserves | 133 | €96,670 | €101,539 | +€4,869 | +5.0% |
| Provisions and deferred taxes | 16 | €5,098 | €5,098 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €5,098 | €5,098 | = | 0.0% |
| Environmental obligations | 163 | €5,098 | €5,098 | = | 0.0% |
| Amounts payable | 17/49 | €113,330 | €97,301 | -€16,030 | -14.1% |
| Amounts payable within one year | 42/48 | €113,330 | €97,301 | -€16,030 | -14.1% |
| Trade debts | 44 | €103,523 | €96,253 | -€7,270 | -7.0% |
| Suppliers | 440/4 | €103,523 | €96,253 | -€7,270 | -7.0% |
| Taxes, remuneration and social security | 45 | €9,807 | €1,047 | -€8,760 | -89.3% |
| Taxes | 450/3 | €6,618 | €764 | -€5,854 | -88.5% |
| Remuneration and social security | 454/9 | €3,189 | €284 | -€2,906 | -91.1% |
| Non-recurring operating income | 76A | €14,256 | €33,264 | +€19,009 | +133.3% |
| Remuneration, social security and pensions | 62 | €57,637 | €6,866 | -€50,771 | -88.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,680 | €4,139 | +€1,459 | +54.4% |
| Other operating charges | 640/8 | €671 | €2,569 | +€1,898 | +282.6% |
| Gross operating margin | 9900 | -€69,952 | €9,852 | +€79,804 | |
| Operating profit (loss) | 9901 | -€130,941 | -€3,722 | +€127,219 | +97.2% |
| Financial income | 75/76B | €5,509 | €10,707 | +€5,198 | +94.4% |
| Recurring financial income | 75 | €5,509 | €10,707 | +€5,198 | +94.4% |
| Financial charges | 65/66B | €6,459 | €1,532 | -€4,927 | -76.3% |
| Recurring financial charges | 65 | €6,459 | €1,532 | -€4,927 | -76.3% |
| Profit (loss) for the period before taxes | 9903 | -€131,890 | €5,453 | +€137,343 | |
| Income taxes | 67/77 | €161 | €43 | -€118 | -73.3% |
| Profit (loss) for the period | 9904 | -€132,051 | €5,410 | +€137,461 | |
| Profit (loss) for the period to be appropriated | 9905 | -€132,051 | €5,410 | +€137,461 |
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 7 October 2026 via checked.be.