MONTECASSINO: 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.
MONTECASSINO
Largest movements
- Tangible fixed assets -€1,868
no longer reported in 2025 (was €1,868)
- Receivables within one year -€161
down €161 (-26.0%), from €617 to €456
of which Trade receivables: -€464
- Cash -€54
down €54 (-52.3%), from €103 to €49
mainly Net result for the year (-€3,770)
- Profit (loss) carried forward -€3,770
down €3,770 (-33.7%), from -€11,184 to -€14,953
- Other debts +€1,687
up €1,687 (+21.7%), from €7,772 to €9,459
- Gross operating margin +€9,211
up €9,211 (+86.9%), from -€10,595 to -€1,384
- Financial charges +€1,678
up €1,678 (+620.9%), from €270 to €1,948
of which Non-recurring financial charges: +€1,868
- Depreciation -€503
no longer reported in 2025 (was €503)
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 | €2,588 | €506 | -€2,083 | -80.5% |
| Fixed assets | 21/28 | €1,868 | - | -€1,868 | |
| Tangible fixed assets | 22/27 | €1,868 | - | -€1,868 | |
| Plant, machinery and equipment | 23 | €1,868 | - | -€1,868 | |
| Current assets | 29/58 | €720 | €506 | -€215 | -29.8% |
| Amounts receivable within one year | 40/41 | €617 | €456 | -€161 | -26.0% |
| Trade receivables | 40 | €464 | - | -€464 | |
| Other amounts receivable | 41 | €153 | €456 | +€303 | +197.8% |
| Cash at bank and in hand | 54/58 | €103 | €49 | -€54 | -52.3% |
| Total equity and liabilities | 10/49 | €2,588 | €506 | -€2,083 | -80.5% |
| Equity | 10/15 | -€5,184 | -€8,953 | -€3,770 | -72.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Capital | 10 | €6,000 | €6,000 | = | 0.0% |
| Issued capital | 100 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,184 | -€14,953 | -€3,770 | -33.7% |
| Amounts payable | 17/49 | €7,772 | €9,459 | +€1,687 | +21.7% |
| Amounts payable within one year | 42/48 | €7,772 | €9,459 | +€1,687 | +21.7% |
| Other amounts payable | 47/48 | €7,772 | €9,459 | +€1,687 | +21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €503 | - | -€503 | |
| Other operating charges | 640/8 | €387 | €438 | +€50 | +12.9% |
| Gross operating margin | 9900 | -€10,595 | -€1,384 | +€9,211 | +86.9% |
| Operating profit (loss) | 9901 | -€11,486 | -€1,822 | +€9,664 | +84.1% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €270 | €1,948 | +€1,678 | +620.9% |
| Recurring financial charges | 65 | €270 | €80 | -€190 | -70.4% |
| Non-recurring financial charges | 66B | - | €1,868 | +€1,868 | |
| Profit (loss) for the period before taxes | 9903 | -€11,755 | -€3,770 | +€7,985 | +67.9% |
| Profit (loss) for the period | 9904 | -€11,755 | -€3,770 | +€7,985 | +67.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,755 | -€3,770 | +€7,985 | +67.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.