MONTIS CONSULT: 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.
MONTIS CONSULT
Largest movements
- Receivables after one year +€141,962
up €141,962 (+14.1%), from €1.0m to €1.1m
- Receivables within one year -€83,048
down €83,048 (-45.4%), from €183,047 to €99,998
of which Other amounts receivable: -€66,833
- Reserves +€93,858
up €93,858 (+15.8%), from €595,202 to €689,060
of which Distributable reserves: +€93,858
- Tax, wage and social debts -€65,681
down €65,681 (-47.3%), from €138,823 to €73,142
- Debts after one year +€20,347
up €20,347 (+21.9%), from €93,073 to €113,421
- Taxes +€5,199
up €5,199 (+9.5%), from €54,793 to €59,992
- Gross operating margin +€4,838
up €4,838 (+3.8%), from €126,247 to €131,085
- Financial income -€1,971
down €1,971 (-6.3%), from €31,394 to €29,423
- Other operating charges -€1,931
down €1,931 (-82.6%), from €2,338 to €407
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 | €1,202,079 | €1,257,381 | +€55,302 | +4.6% |
| Fixed assets | 21/28 | €6,581 | €3,230 | -€3,352 | -50.9% |
| Tangible fixed assets | 22/27 | €5,421 | €2,070 | -€3,352 | -61.8% |
| Leasing and similar rights | 25 | €5,421 | €2,070 | -€3,352 | -61.8% |
| Financial fixed assets | 28 | €1,160 | €1,160 | = | 0.0% |
| Current assets | 29/58 | €1,195,498 | €1,254,152 | +€58,654 | +4.9% |
| Amounts receivable after more than one year | 29 | €1,007,461 | €1,149,423 | +€141,962 | +14.1% |
| Other amounts receivable | 291 | €1,007,461 | €1,149,423 | +€141,962 | +14.1% |
| Amounts receivable within one year | 40/41 | €183,047 | €99,998 | -€83,048 | -45.4% |
| Trade receivables | 40 | €114,083 | €97,868 | -€16,215 | -14.2% |
| Other amounts receivable | 41 | €68,964 | €2,131 | -€66,833 | -96.9% |
| Cash at bank and in hand | 54/58 | €964 | €4,138 | +€3,174 | +329% |
| Deferred charges and accrued income | 490/1 | €4,026 | €593 | -€3,434 | -85.3% |
| Total equity and liabilities | 10/49 | €1,202,079 | €1,257,381 | +€55,302 | +4.6% |
| Equity | 10/15 | €964,167 | €1,058,025 | +€93,858 | +9.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €595,202 | €689,060 | +€93,858 | +15.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €593,343 | €687,201 | +€93,858 | +15.8% |
| Profit (loss) carried forward | 14 | €362,765 | €362,765 | = | 0.0% |
| Amounts payable | 17/49 | €237,912 | €199,356 | -€38,556 | -16.2% |
| Amounts payable after more than one year | 17 | €93,073 | €113,421 | +€20,347 | +21.9% |
| Other amounts payable | 178/9 | €93,073 | €113,421 | +€20,347 | +21.9% |
| Amounts payable within one year | 42/48 | €144,839 | €85,935 | -€58,903 | -40.7% |
| Current portion of amounts payable after more than one year | 42 | €3,237 | - | -€3,237 | |
| Trade debts | 44 | €2,779 | €4,523 | +€1,745 | +62.8% |
| Suppliers | 440/4 | €2,779 | €4,523 | +€1,745 | +62.8% |
| Taxes, remuneration and social security | 45 | €138,823 | €73,142 | -€65,681 | -47.3% |
| Taxes | 450/3 | €138,823 | €73,142 | -€65,681 | -47.3% |
| Other amounts payable | 47/48 | - | €8,270 | +€8,270 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,352 | €3,352 | = | 0.0% |
| Other operating charges | 640/8 | €2,338 | €407 | -€1,931 | -82.6% |
| Gross operating margin | 9900 | €126,247 | €131,085 | +€4,838 | +3.8% |
| Operating profit (loss) | 9901 | €120,558 | €127,327 | +€6,769 | +5.6% |
| Financial income | 75/76B | €31,394 | €29,423 | -€1,971 | -6.3% |
| Recurring financial income | 75 | €31,394 | €29,423 | -€1,971 | -6.3% |
| Financial charges | 65/66B | €2,110 | €2,898 | +€788 | +37.3% |
| Recurring financial charges | 65 | €2,110 | €2,898 | +€788 | +37.3% |
| Profit (loss) for the period before taxes | 9903 | €149,841 | €153,851 | +€4,009 | +2.7% |
| Income taxes | 67/77 | €54,793 | €59,992 | +€5,199 | +9.5% |
| Profit (loss) for the period | 9904 | €95,048 | €93,858 | -€1,190 | -1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €95,048 | €93,858 | -€1,190 | -1.3% |
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 30 October 2026 via checked.be.