MONPHICA: 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.
MONPHICA
Largest movements
- Tangible fixed assets +€151,054
up €151,054 (+30,844%), from €490 to €151,544
of which Land and buildings: +€145,099
- Cash -€51,385
down €51,385 (-85.5%), from €60,093 to €8,709
mainly Investment in fixed assets (net) (-€152,070) and Receivables within one year (-€4,247)
- Stocks and contracts -€11,050
down €11,050 (-69.3%), from €15,955 to €4,905
- Receivables within one year +€4,247
up €4,247 (+38.6%), from €10,991 to €15,238
of which Other amounts receivable: +€2,498
- Debts after one year +€70,265
new in 2025: €70,265
- Current portion of long-term debt +€11,111
new in 2025: €11,111
- Tax, wage and social debts +€7,521
up €7,521 (+35.8%), from €21,013 to €28,533
of which Remuneration and social security: +€12,355
- Reserves +€4,611
up €4,611 (+7.3%), from €62,824 to €67,436
- Staff costs +€43,878
up €43,878 (+20.1%), from €217,884 to €261,762
- Gross operating margin +€12,156
up €12,156 (+4.7%), from €260,161 to €272,317
- Taxes -€7,342
down €7,342 (-69.0%), from €10,641 to €3,299
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 | €98,587 | €191,368 | +€92,782 | +94.1% |
| Fixed assets | 21/28 | €5,930 | €156,984 | +€151,054 | +2,547% |
| Tangible fixed assets | 22/27 | €490 | €151,544 | +€151,054 | +30,844% |
| Land and buildings | 22 | - | €145,099 | +€145,099 | |
| Plant, machinery and equipment | 23 | €490 | €5,559 | +€5,069 | +1,035% |
| Furniture and vehicles | 24 | - | €886 | +€886 | |
| Financial fixed assets | 28 | €5,440 | €5,440 | = | 0.0% |
| Current assets | 29/58 | €92,657 | €34,384 | -€58,273 | -62.9% |
| Stocks and contracts in progress | 3 | €15,955 | €4,905 | -€11,050 | -69.3% |
| Stocks | 30/36 | €15,955 | €4,905 | -€11,050 | -69.3% |
| Amounts receivable within one year | 40/41 | €10,991 | €15,238 | +€4,247 | +38.6% |
| Trade receivables | 40 | €770 | €2,519 | +€1,749 | +227% |
| Other amounts receivable | 41 | €10,221 | €12,719 | +€2,498 | +24.4% |
| Cash at bank and in hand | 54/58 | €60,093 | €8,709 | -€51,385 | -85.5% |
| Deferred charges and accrued income | 490/1 | €5,618 | €5,532 | -€86 | -1.5% |
| Total equity and liabilities | 10/49 | €98,587 | €191,368 | +€92,782 | +94.1% |
| Equity | 10/15 | €75,324 | €79,936 | +€4,611 | +6.1% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €62,824 | €67,436 | +€4,611 | +7.3% |
| Distributable reserves | 133 | €62,824 | €67,436 | +€4,611 | +7.3% |
| Amounts payable | 17/49 | €23,262 | €111,433 | +€88,170 | +379% |
| Amounts payable after more than one year | 17 | - | €70,265 | +€70,265 | |
| Financial debts | 170/4 | - | €70,265 | +€70,265 | |
| Amounts payable within one year | 42/48 | €23,262 | €41,168 | +€17,906 | +77.0% |
| Current portion of amounts payable after more than one year | 42 | - | €11,111 | +€11,111 | |
| Trade debts | 44 | €2,249 | €1,523 | -€726 | -32.3% |
| Suppliers | 440/4 | €2,249 | €1,523 | -€726 | -32.3% |
| Taxes, remuneration and social security | 45 | €21,013 | €28,533 | +€7,521 | +35.8% |
| Taxes | 450/3 | €5,978 | €1,143 | -€4,835 | -80.9% |
| Remuneration and social security | 454/9 | €15,035 | €27,390 | +€12,355 | +82.2% |
| Remuneration, social security and pensions | 62 | €217,884 | €261,762 | +€43,878 | +20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,025 | €1,015 | -€10 | -1.0% |
| Other operating charges | 640/8 | €2,664 | €913 | -€1,751 | -65.7% |
| Gross operating margin | 9900 | €260,161 | €272,317 | +€12,156 | +4.7% |
| Operating profit (loss) | 9901 | €38,588 | €8,626 | -€29,962 | -77.6% |
| Financial income | 75/76B | €578 | €340 | -€239 | -41.3% |
| Recurring financial income | 75 | €578 | €340 | -€239 | -41.3% |
| Financial charges | 65/66B | €1,801 | €1,056 | -€745 | -41.4% |
| Recurring financial charges | 65 | €1,801 | €1,056 | -€745 | -41.4% |
| Profit (loss) for the period before taxes | 9903 | €37,365 | €7,910 | -€29,455 | -78.8% |
| Income taxes | 67/77 | €10,641 | €3,299 | -€7,342 | -69.0% |
| Profit (loss) for the period | 9904 | €26,724 | €4,611 | -€22,113 | -82.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,724 | €4,611 | -€22,113 | -82.7% |
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 14 October 2026 via checked.be.