MONTE CONERO: 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.
MONTE CONERO
Largest movements
- Cash -€13,630
down €13,630 (-100.0%), from €13,630 to €0
mainly Net result for the year (-€22,797) and Tax, wage and social debts (-€18,229)
- Tangible fixed assets -€9,106
down €9,106 (-3.3%), from €275,540 to €266,433
of which Land and buildings: -€7,328
- Profit (loss) carried forward -€22,797
down €22,797 (-41.7%), from -€54,619 to -€77,416
- Tax, wage and social debts -€18,229
down €18,229 (-86.9%), from €20,975 to €2,746
of which Remuneration and social security: -€14,475
- Other debts +€13,534
up €13,534 (+75.1%), from €18,025 to €31,559
- Short-term financial debts +€11,169
up €11,169, from €0 to €11,169
- Trade debts -€10,254
down €10,254 (-80.5%), from €12,744 to €2,490
- Gross operating margin -€78,434
down €78,434 (-78.8%), from €99,517 to €21,083
- Staff costs -€75,316
down €75,316 (-74.6%), from €100,985 to €25,669
- Depreciation -€2,105
down €2,105 (-19.3%), from €10,922 to €8,817
- Financial charges -€1,979
down €1,979 (-30.4%), from €6,510 to €4,531
- Other operating charges +€1,635
up €1,635 (+55.6%), from €2,939 to €4,574
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 | €292,692 | €270,760 | -€21,932 | -7.5% |
| Fixed assets | 21/28 | €275,745 | €266,638 | -€9,106 | -3.3% |
| Tangible fixed assets | 22/27 | €275,540 | €266,433 | -€9,106 | -3.3% |
| Land and buildings | 22 | €272,923 | €265,596 | -€7,328 | -2.7% |
| Plant, machinery and equipment | 23 | €2,616 | €838 | -€1,778 | -68.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €16,948 | €4,122 | -€12,826 | -75.7% |
| Stocks and contracts in progress | 3 | €3,317 | €3,317 | = | 0.0% |
| Stocks | 30/36 | €3,317 | €3,317 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €804 | +€804 | |
| Other amounts receivable | 41 | - | €804 | +€804 | |
| Cash at bank and in hand | 54/58 | €13,630 | €0 | -€13,630 | -100.0% |
| Deferred charges and accrued income | 490/1 | €0 | €1 | +€1 | |
| Total equity and liabilities | 10/49 | €292,692 | €270,760 | -€21,932 | -7.5% |
| Equity | 10/15 | -€40,359 | -€63,156 | -€22,797 | -56.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,619 | -€77,416 | -€22,797 | -41.7% |
| Amounts payable | 17/49 | €333,051 | €333,916 | +€865 | +0.3% |
| Amounts payable after more than one year | 17 | €246,149 | €246,000 | -€149 | -0.1% |
| Financial debts | 170/4 | €246,149 | €246,000 | -€149 | -0.1% |
| Amounts payable within one year | 42/48 | €86,901 | €85,131 | -€1,770 | -2.0% |
| Current portion of amounts payable after more than one year | 42 | €35,157 | €37,167 | +€2,010 | +5.7% |
| Financial debts | 43 | €0 | €11,169 | +€11,169 | |
| Credit institutions | 430/8 | €0 | €11,169 | +€11,169 | |
| Trade debts | 44 | €12,744 | €2,490 | -€10,254 | -80.5% |
| Suppliers | 440/4 | €12,744 | €2,490 | -€10,254 | -80.5% |
| Taxes, remuneration and social security | 45 | €20,975 | €2,746 | -€18,229 | -86.9% |
| Taxes | 450/3 | €4,405 | €652 | -€3,753 | -85.2% |
| Remuneration and social security | 454/9 | €16,570 | €2,094 | -€14,475 | -87.4% |
| Other amounts payable | 47/48 | €18,025 | €31,559 | +€13,534 | +75.1% |
| Accrued charges and deferred income | 492/3 | - | €2,785 | +€2,785 | |
| Non-recurring operating income | 76A | - | €6,967 | +€6,967 | |
| Remuneration, social security and pensions | 62 | €100,985 | €25,669 | -€75,316 | -74.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,922 | €8,817 | -€2,105 | -19.3% |
| Other operating charges | 640/8 | €2,939 | €4,574 | +€1,635 | +55.6% |
| Non-recurring operating charges | 66A | €5,867 | €289 | -€5,578 | -95.1% |
| Gross operating margin | 9900 | €99,517 | €21,083 | -€78,434 | -78.8% |
| Operating profit (loss) | 9901 | -€21,196 | -€18,267 | +€2,929 | +13.8% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100% |
| Financial charges | 65/66B | €6,510 | €4,531 | -€1,979 | -30.4% |
| Recurring financial charges | 65 | €6,510 | €4,531 | -€1,979 | -30.4% |
| Profit (loss) for the period before taxes | 9903 | -€27,703 | -€22,797 | +€4,906 | +17.7% |
| Profit (loss) for the period | 9904 | -€27,703 | -€22,797 | +€4,906 | +17.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,703 | -€22,797 | +€4,906 | +17.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.