MONS.APPUI: 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.
What changed
MONS.APPUI
NACE 68.110, Buying and selling of own real estate
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
-€505,720
2023 · -€362,372-€143,348
Equity
-€435,463
2023 · €70,257-€505,720
Cash
-
2023 · €0
Balance sheet total
€5.2m
2023 · €5.4m-€200,992
Largest movements
Assets
- Tangible fixed assets -€168,104
down €168,104 (-3.2%), from €5.3m to €5.2m
Equity and liabilities
- Short-term financial debts +€518,148
up €518,148 (+30.9%), from €1.7m to €2.2m
of which Other loans: +€498,574
- Profit (loss) carried forward -€505,720
down €505,720 (-20.6%), from -€2.5m to -€3.0m
- Debts after one year -€265,324
down €265,324 (-8.0%), from €3.3m to €3.0m
Income statement
- Gross operating margin -€118,075
down €118,075, from €100,833 to -€17,242
- Financial charges +€38,991
up €38,991 (+14.8%), from €263,860 to €302,851
- Other operating charges -€13,718
down €13,718 (-43.9%), from €31,241 to €17,523
From the 2023 result to the 2024 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.
Result 2023
-€362,372
Gross operating margin
-€118,075
Other operating charges
+€13,718
Financial charges
-€38,991
Result 2024
-€505,720
raises the resultlowers the result
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€281,326
Investment
€0
Financing
+€281,326
Cash 2023
€0
From operations (derived)
-€281,326
Net result for the year
-€505,720
Depreciation
+€168,104
Receivables within one year
+€31,279
Deferred charges and accrued income
+€1,609
Trade debts
+€34,128
Tax, wage and social debts
-€7,335
Accrued charges and deferred income
-€3,391
Financing
+€281,326
Debts after one year
-€265,324
Current portion of long-term debt
+€28,502
Short-term financial debts
+€518,148
Cash 2024
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,377,898 | €5,176,906 | -€200,992 | -3.7% |
| Fixed assets | 21/28 | €5,331,306 | €5,163,202 | -€168,104 | -3.2% |
| Tangible fixed assets | 22/27 | €5,331,306 | €5,163,202 | -€168,104 | -3.2% |
| Land and buildings | 22 | €5,331,306 | €5,163,202 | -€168,104 | -3.2% |
| Current assets | 29/58 | €46,592 | €13,704 | -€32,888 | -70.6% |
| Amounts receivable within one year | 40/41 | €31,916 | €636 | -€31,279 | -98.0% |
| Trade receivables | 40 | €31,916 | €0 | -€31,916 | -100% |
| Other amounts receivable | 41 | €0 | €636 | +€636 | |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €14,676 | €13,068 | -€1,609 | -11.0% |
| Total equity and liabilities | 10/49 | €5,377,898 | €5,176,906 | -€200,992 | -3.7% |
| Equity | 10/15 | €70,257 | -€435,463 | -€505,720 | |
| Contributions | 10/11 | €2,526,000 | €2,526,000 | = | 0.0% |
| Capital | 10 | €2,526,000 | €2,526,000 | = | 0.0% |
| Issued capital | 100 | €3,494,000 | €3,494,000 | = | 0.0% |
| Uncalled capital | 101 | €968,000 | €968,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,455,743 | -€2,961,463 | -€505,720 | -20.6% |
| Amounts payable | 17/49 | €5,307,641 | €5,612,369 | +€304,728 | +5.7% |
| Amounts payable after more than one year | 17 | €3,312,155 | €3,046,830 | -€265,324 | -8.0% |
| Financial debts | 170/4 | €3,312,155 | €3,046,830 | -€265,324 | -8.0% |
| Amounts payable within one year | 42/48 | €1,979,068 | €2,552,511 | +€573,443 | +29.0% |
| Current portion of amounts payable after more than one year | 42 | €254,218 | €282,720 | +€28,502 | +11.2% |
| Financial debts | 43 | €1,678,476 | €2,196,624 | +€518,148 | +30.9% |
| Credit institutions | 430/8 | €21,772 | €41,347 | +€19,574 | +89.9% |
| Other loans | 439 | €1,656,704 | €2,155,278 | +€498,574 | +30.1% |
| Trade debts | 44 | €22,484 | €56,612 | +€34,128 | +152% |
| Suppliers | 440/4 | €22,484 | €56,612 | +€34,128 | +152% |
| Taxes, remuneration and social security | 45 | €23,890 | €16,555 | -€7,335 | -30.7% |
| Taxes | 450/3 | €23,890 | €16,555 | -€7,335 | -30.7% |
| Accrued charges and deferred income | 492/3 | €16,418 | €13,027 | -€3,391 | -20.7% |
| Non-recurring operating income | 76A | €943 | €943 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €168,104 | €168,104 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €31,241 | €17,523 | -€13,718 | -43.9% |
| Gross operating margin | 9900 | €100,833 | -€17,242 | -€118,075 | |
| Operating profit (loss) | 9901 | -€98,513 | -€202,869 | -€104,356 | -106% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €263,860 | €302,851 | +€38,991 | +14.8% |
| Recurring financial charges | 65 | €263,860 | €302,851 | +€38,991 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | -€362,372 | -€505,720 | -€143,348 | -39.6% |
| Profit (loss) for the period | 9904 | -€362,372 | -€505,720 | -€143,348 | -39.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€362,372 | -€505,720 | -€143,348 | -39.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.