MONT ATHOS: 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.
MONT ATHOS
Largest movements
- Current investments +€97,561
new in 2025: €97,561
- Cash -€62,409
down €62,409 (-26.3%), from €236,958 to €174,549
mainly Contributions, distributions and other (-€380,000) and Current investments (-€97,561)
- Tangible fixed assets -€13,973
down €13,973 (-19.7%), from €70,761 to €56,787
of which Furniture and vehicles: -€12,958
- Profit (loss) carried forward -€331,509
down €331,509 (-96.8%), from €342,342 to €10,834
- Other debts +€323,000
new in 2025: €323,000
- Tax, wage and social debts +€33,413
up €33,413 (+141.7%), from €23,587 to €57,000
- Gross operating margin -€29,644
down €29,644 (-26.6%), from €111,501 to €81,857
- Depreciation +€12,169
up €12,169 (+674.2%), from €1,805 to €13,973
- Taxes -€8,343
down €8,343 (-35.4%), from €23,587 to €15,244
- Financial income +€3,960
new in 2025: €3,960
- Financial charges +€1,493
up €1,493 (+134.2%), from €1,113 to €2,605
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 | €379,884 | €400,172 | +€20,288 | +5.3% |
| Fixed assets | 21/28 | €72,338 | €58,364 | -€13,973 | -19.3% |
| Tangible fixed assets | 22/27 | €70,761 | €56,787 | -€13,973 | -19.7% |
| Land and buildings | 22 | €6,754 | €5,955 | -€799 | -11.8% |
| Plant, machinery and equipment | 23 | €229 | €13 | -€216 | -94.3% |
| Furniture and vehicles | 24 | €63,778 | €50,820 | -€12,958 | -20.3% |
| Financial fixed assets | 28 | €1,577 | €1,577 | = | 0.0% |
| Current assets | 29/58 | €307,546 | €341,808 | +€34,261 | +11.1% |
| Amounts receivable within one year | 40/41 | €70,588 | €69,697 | -€891 | -1.3% |
| Trade receivables | 40 | €35,116 | €35,116 | = | 0.0% |
| Other amounts receivable | 41 | €35,472 | €34,581 | -€891 | -2.5% |
| Current investments | 50/53 | - | €97,561 | +€97,561 | |
| Cash at bank and in hand | 54/58 | €236,958 | €174,549 | -€62,409 | -26.3% |
| Total equity and liabilities | 10/49 | €379,884 | €400,172 | +€20,288 | +5.3% |
| Equity | 10/15 | €345,342 | €13,834 | -€331,509 | -96.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €342,342 | €10,834 | -€331,509 | -96.8% |
| Amounts payable | 17/49 | €34,542 | €386,338 | +€351,797 | +1018.5% |
| Amounts payable within one year | 42/48 | €31,542 | €386,338 | +€354,797 | +1124.9% |
| Trade debts | 44 | €7,955 | €6,338 | -€1,617 | -20.3% |
| Suppliers | 440/4 | €7,955 | €6,338 | -€1,617 | -20.3% |
| Taxes, remuneration and social security | 45 | €23,587 | €57,000 | +€33,413 | +141.7% |
| Taxes | 450/3 | €23,587 | €57,000 | +€33,413 | +141.7% |
| Other amounts payable | 47/48 | - | €323,000 | +€323,000 | |
| Accrued charges and deferred income | 492/3 | €3,000 | - | -€3,000 | |
| Remuneration, social security and pensions | 62 | - | €739 | +€739 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,805 | €13,973 | +€12,169 | +674.2% |
| Other operating charges | 640/8 | €3,730 | €4,764 | +€1,034 | +27.7% |
| Gross operating margin | 9900 | €111,501 | €81,857 | -€29,644 | -26.6% |
| Operating profit (loss) | 9901 | €105,966 | €62,381 | -€43,586 | -41.1% |
| Financial income | 75/76B | - | €3,960 | +€3,960 | |
| Recurring financial income | 75 | - | €3,960 | +€3,960 | |
| Financial charges | 65/66B | €1,113 | €2,605 | +€1,493 | +134.2% |
| Recurring financial charges | 65 | €1,113 | €2,605 | +€1,493 | +134.2% |
| Profit (loss) for the period before taxes | 9903 | €104,854 | €63,735 | -€41,119 | -39.2% |
| Income taxes | 67/77 | €23,587 | €15,244 | -€8,343 | -35.4% |
| Profit (loss) for the period | 9904 | €81,267 | €48,491 | -€32,776 | -40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €81,267 | €48,491 | -€32,776 | -40.3% |
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 7 October 2026 via checked.be.