MONTEYNE KRISTIEN: 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.
MONTEYNE KRISTIEN
Largest movements
- Current investments +€88,787
up €88,787 (+78.2%), from €113,577 to €202,363
- Tangible fixed assets -€40,006
down €40,006 (-23.9%), from €167,614 to €127,607
of which Land and buildings: -€31,448
- Cash -€10,252
down €10,252 (-4.5%), from €226,821 to €216,569
mainly Current investments (-€88,787) and Contributions, distributions and other (-€17,897)
- Reserves +€43,777
up €43,777 (+10.3%), from €423,074 to €466,851
- Debts after one year -€12,967
down €12,967 (-14.7%), from €88,284 to €75,317
- Trade debts +€8,385
up €8,385 (+1,804%), from €465 to €8,850
- Gross operating margin +€16,343
up €16,343 (+14.9%), from €109,615 to €125,958
- Taxes -€6,794
down €6,794 (-21.6%), from €31,395 to €24,601
- Financial income +€4,412
up €4,412 (+82.9%), from €5,325 to €9,737
- Financial charges -€2,176
down €2,176 (-29.6%), from €7,360 to €5,185
- Other operating charges +€1,900
up €1,900 (+81.6%), from €2,329 to €4,229
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 | €564,581 | €609,300 | +€44,718 | +7.9% |
| Fixed assets | 21/28 | €167,614 | €127,607 | -€40,006 | -23.9% |
| Tangible fixed assets | 22/27 | €167,614 | €127,607 | -€40,006 | -23.9% |
| Land and buildings | 22 | €146,812 | €115,364 | -€31,448 | -21.4% |
| Plant, machinery and equipment | 23 | €16,344 | €9,155 | -€7,189 | -44.0% |
| Furniture and vehicles | 24 | €4,457 | €3,089 | -€1,369 | -30.7% |
| Current assets | 29/58 | €396,968 | €481,692 | +€84,725 | +21.3% |
| Amounts receivable after more than one year | 29 | €3,500 | €3,500 | = | 0.0% |
| Other amounts receivable | 291 | €3,500 | €3,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €52,171 | €54,759 | +€2,588 | +5.0% |
| Other amounts receivable | 41 | €52,171 | €54,759 | +€2,588 | +5.0% |
| Current investments | 50/53 | €113,577 | €202,363 | +€88,787 | +78.2% |
| Cash at bank and in hand | 54/58 | €226,821 | €216,569 | -€10,252 | -4.5% |
| Deferred charges and accrued income | 490/1 | €898 | €4,501 | +€3,602 | +401% |
| Total equity and liabilities | 10/49 | €564,581 | €609,300 | +€44,718 | +7.9% |
| Equity | 10/15 | €443,074 | €486,851 | +€43,777 | +9.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €423,074 | €466,851 | +€43,777 | +10.3% |
| Distributable reserves | 133 | €423,074 | €466,851 | +€43,777 | +10.3% |
| Amounts payable | 17/49 | €121,507 | €122,449 | +€942 | +0.8% |
| Amounts payable after more than one year | 17 | €88,284 | €75,317 | -€12,967 | -14.7% |
| Financial debts | 170/4 | €88,284 | €75,317 | -€12,967 | -14.7% |
| Amounts payable within one year | 42/48 | €33,103 | €47,045 | +€13,942 | +42.1% |
| Current portion of amounts payable after more than one year | 42 | €26,809 | €27,967 | +€1,159 | +4.3% |
| Trade debts | 44 | €465 | €8,850 | +€8,385 | +1,804% |
| Suppliers | 440/4 | €465 | €8,850 | +€8,385 | +1,804% |
| Taxes, remuneration and social security | 45 | €5,829 | €10,227 | +€4,398 | +75.5% |
| Taxes | 450/3 | €5,829 | €10,227 | +€4,398 | +75.5% |
| Accrued charges and deferred income | 492/3 | €120 | €87 | -€33 | -27.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,328 | €40,006 | -€1,322 | -3.2% |
| Other operating charges | 640/8 | €2,329 | €4,229 | +€1,900 | +81.6% |
| Gross operating margin | 9900 | €109,615 | €125,958 | +€16,343 | +14.9% |
| Operating profit (loss) | 9901 | €65,958 | €81,722 | +€15,764 | +23.9% |
| Financial income | 75/76B | €5,325 | €9,737 | +€4,412 | +82.9% |
| Recurring financial income | 75 | €5,325 | €9,737 | +€4,412 | +82.9% |
| Financial charges | 65/66B | €7,360 | €5,185 | -€2,176 | -29.6% |
| Recurring financial charges | 65 | €7,360 | €5,185 | -€2,176 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | €63,922 | €86,274 | +€22,352 | +35.0% |
| Income taxes | 67/77 | €31,395 | €24,601 | -€6,794 | -21.6% |
| Profit (loss) for the period | 9904 | €32,528 | €61,674 | +€29,146 | +89.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,528 | €61,674 | +€29,146 | +89.6% |
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 24 October 2026 via checked.be.