MONT-CHAMPS: 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.
MONT-CHAMPS
Largest movements
- Receivables within one year -€9,430
down €9,430 (-43.8%), from €21,525 to €12,095
of which Trade receivables: -€9,403
- Tangible fixed assets -€4,571
down €4,571 (-74.6%), from €6,125 to €1,555
of which Leasing and similar rights: -€3,391
- Cash +€3,725
up €3,725 (+291%), from €1,281 to €5,005
mainly Receivables within one year (+€9,430) and Depreciation (+€4,571)
- Profit (loss) carried forward -€7,970
down €7,970 (-102%), from -€7,800 to -€15,770
- Trade debts -€3,036
down €3,036 (-61.5%), from €4,938 to €1,902
- Tax, wage and social debts +€1,032
up €1,032 (+46.0%), from €2,242 to €3,274
of which Remuneration and social security: +€1,000
- Gross operating margin -€9,391
down €9,391, from €7,865 to -€1,526
- Depreciation -€4,045
down €4,045 (-47.0%), from €8,616 to €4,571
- Other operating charges -€272
down €272 (-18.2%), from €1,495 to €1,223
- Taxes -€223
down €223 (-40.0%), from €558 to €335
- Financial charges -€81
down €81 (-20.5%), from €396 to €315
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 | €29,241 | €18,975 | -€10,266 | -35.1% |
| Fixed assets | 21/28 | €6,125 | €1,555 | -€4,571 | -74.6% |
| Tangible fixed assets | 22/27 | €6,125 | €1,555 | -€4,571 | -74.6% |
| Furniture and vehicles | 24 | €1,167 | €357 | -€810 | -69.4% |
| Leasing and similar rights | 25 | €3,391 | - | -€3,391 | |
| Other tangible fixed assets | 26 | €1,567 | €1,198 | -€369 | -23.6% |
| Current assets | 29/58 | €23,116 | €17,421 | -€5,695 | -24.6% |
| Amounts receivable within one year | 40/41 | €21,525 | €12,095 | -€9,430 | -43.8% |
| Trade receivables | 40 | €21,495 | €12,093 | -€9,403 | -43.7% |
| Other amounts receivable | 41 | €30 | €2 | -€28 | -94.1% |
| Cash at bank and in hand | 54/58 | €1,281 | €5,005 | +€3,725 | +291% |
| Deferred charges and accrued income | 490/1 | €311 | €321 | +€10 | +3.4% |
| Total equity and liabilities | 10/49 | €29,241 | €18,975 | -€10,266 | -35.1% |
| Equity | 10/15 | €10,574 | €2,604 | -€7,970 | -75.4% |
| Contributions | 10/11 | €18,374 | €18,374 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,800 | -€15,770 | -€7,970 | -102% |
| Amounts payable | 17/49 | €18,667 | €16,372 | -€2,296 | -12.3% |
| Amounts payable within one year | 42/48 | €18,667 | €16,372 | -€2,296 | -12.3% |
| Trade debts | 44 | €4,938 | €1,902 | -€3,036 | -61.5% |
| Suppliers | 440/4 | €4,938 | €1,902 | -€3,036 | -61.5% |
| Taxes, remuneration and social security | 45 | €2,242 | €3,274 | +€1,032 | +46.0% |
| Taxes | 450/3 | €2,242 | €2,274 | +€32 | +1.4% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €11,487 | €11,195 | -€292 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,616 | €4,571 | -€4,045 | -47.0% |
| Other operating charges | 640/8 | €1,495 | €1,223 | -€272 | -18.2% |
| Gross operating margin | 9900 | €7,865 | -€1,526 | -€9,391 | |
| Operating profit (loss) | 9901 | -€2,246 | -€7,320 | -€5,074 | -226% |
| Financial income | 75/76B | €0 | €0 | +€0 | +350% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +350% |
| Financial charges | 65/66B | €396 | €315 | -€81 | -20.5% |
| Recurring financial charges | 65 | €396 | €315 | -€81 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,642 | -€7,635 | -€4,993 | -189% |
| Income taxes | 67/77 | €558 | €335 | -€223 | -40.0% |
| Profit (loss) for the period | 9904 | -€3,200 | -€7,970 | -€4,770 | -149% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,200 | -€7,970 | -€4,770 | -149% |
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 28 October 2026 via checked.be.