MONTDIDIER: 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.
MONTDIDIER
Largest movements
- Tangible fixed assets +€73,647
up €73,647 (+585%), from €12,594 to €86,240
of which Furniture and vehicles: +€76,021
- Cash +€24,589
up €24,589 (+52.9%), from €46,495 to €71,084
mainly Net result for the year (+€83,391) and Debts after one year (+€55,623)
- Receivables within one year +€4,840
up €4,840 (+4.8%), from €100,456 to €105,296
of which Trade receivables: +€4,840
- Reserves +€83,391
up €83,391 (+61.7%), from €135,164 to €218,555
- Debts after one year +€55,623
new in 2025: €55,623
- Other debts -€38,108
down €38,108 (-26.3%), from €144,893 to €106,785
- Current portion of long-term debt +€14,132
new in 2025: €14,132
- Tax, wage and social debts -€11,173
down €11,173 (-46.5%), from €24,030 to €12,857
of which Taxes: -€11,173
- Gross operating margin -€108,917
down €108,917 (-47.7%), from €228,561 to €119,644
- Taxes +€9,244
up €9,244 (+74.4%), from €12,421 to €21,666
- Other operating charges +€3,070
up €3,070 (+79.7%), from €3,852 to €6,921
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 | €311,024 | €415,879 | +€104,856 | +33.7% |
| Fixed assets | 21/28 | €12,594 | €86,240 | +€73,647 | +585% |
| Tangible fixed assets | 22/27 | €12,594 | €86,240 | +€73,647 | +585% |
| Plant, machinery and equipment | 23 | €11,088 | €8,714 | -€2,374 | -21.4% |
| Furniture and vehicles | 24 | €1,506 | €77,527 | +€76,021 | +5,048% |
| Current assets | 29/58 | €298,430 | €329,639 | +€31,209 | +10.5% |
| Amounts receivable within one year | 40/41 | €100,456 | €105,296 | +€4,840 | +4.8% |
| Trade receivables | 40 | €14,520 | €19,360 | +€4,840 | +33.3% |
| Other amounts receivable | 41 | €85,936 | €85,936 | = | 0.0% |
| Current investments | 50/53 | €150,000 | €150,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €46,495 | €71,084 | +€24,589 | +52.9% |
| Deferred charges and accrued income | 490/1 | €1,479 | €3,259 | +€1,780 | +120% |
| Total equity and liabilities | 10/49 | €311,024 | €415,879 | +€104,856 | +33.7% |
| Equity | 10/15 | €140,164 | €223,555 | +€83,391 | +59.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €135,164 | €218,555 | +€83,391 | +61.7% |
| Distributable reserves | 133 | €135,164 | €218,555 | +€83,391 | +61.7% |
| Amounts payable | 17/49 | €170,860 | €192,324 | +€21,465 | +12.6% |
| Amounts payable after more than one year | 17 | - | €55,623 | +€55,623 | |
| Financial debts | 170/4 | - | €55,623 | +€55,623 | |
| Amounts payable within one year | 42/48 | €170,860 | €136,701 | -€34,159 | -20.0% |
| Current portion of amounts payable after more than one year | 42 | - | €14,132 | +€14,132 | |
| Trade debts | 44 | €1,937 | €2,928 | +€990 | +51.1% |
| Suppliers | 440/4 | €1,937 | €2,928 | +€990 | +51.1% |
| Taxes, remuneration and social security | 45 | €24,030 | €12,857 | -€11,173 | -46.5% |
| Taxes | 450/3 | €22,030 | €10,857 | -€11,173 | -50.7% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €144,893 | €106,785 | -€38,108 | -26.3% |
| Non-recurring operating income | 76A | €85,936 | - | -€85,936 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,149 | €8,534 | -€615 | -6.7% |
| Other operating charges | 640/8 | €3,852 | €6,921 | +€3,070 | +79.7% |
| Gross operating margin | 9900 | €228,561 | €119,644 | -€108,917 | -47.7% |
| Operating profit (loss) | 9901 | €215,560 | €104,189 | -€111,371 | -51.7% |
| Financial income | 75/76B | €1,150 | €1,934 | +€784 | +68.1% |
| Recurring financial income | 75 | €1,150 | €1,934 | +€784 | +68.1% |
| Financial charges | 65/66B | €230 | €1,066 | +€835 | +363% |
| Recurring financial charges | 65 | €230 | €1,066 | +€835 | +363% |
| Profit (loss) for the period before taxes | 9903 | €216,480 | €105,057 | -€111,423 | -51.5% |
| Income taxes | 67/77 | €12,421 | €21,666 | +€9,244 | +74.4% |
| Profit (loss) for the period | 9904 | €204,059 | €83,391 | -€120,668 | -59.1% |
| Profit (loss) for the period to be appropriated | 9905 | €204,059 | €83,391 | -€120,668 | -59.1% |
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 31 October 2026 via checked.be.