MONTIS-IT: 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-IT
Largest movements
- Cash +€25,116
up €25,116 (+65.9%), from €38,107 to €63,222
mainly Net result for the year (+€40,770) and Depreciation (+€18,253)
- Tangible fixed assets -€7,675
down €7,675 (-16.1%), from €47,717 to €40,042
of which Furniture and vehicles: -€10,291
- Current investments +€4,990
up €4,990 (+16.6%), from €30,000 to €34,990
- Receivables within one year -€2,582
down €2,582 (-9.0%), from €28,615 to €26,034
- Reserves +€29,242
up €29,242 (+26.2%), from €111,805 to €141,048
- Current portion of long-term debt -€9,316
down €9,316 (-100%), from €9,316 to €0
- Gross operating margin +€8,406
up €8,406 (+12.5%), from €67,312 to €75,718
- Taxes +€2,056
up €2,056 (+14.4%), from €14,289 to €16,346
- Depreciation +€1,025
up €1,025 (+5.9%), from €17,229 to €18,253
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 | €145,733 | €165,691 | +€19,958 | +13.7% |
| Fixed assets | 21/28 | €47,717 | €40,042 | -€7,675 | -16.1% |
| Tangible fixed assets | 22/27 | €47,717 | €40,042 | -€7,675 | -16.1% |
| Furniture and vehicles | 24 | €32,338 | €22,047 | -€10,291 | -31.8% |
| Other tangible fixed assets | 26 | €15,379 | €17,995 | +€2,616 | +17.0% |
| Current assets | 29/58 | €98,016 | €125,649 | +€27,633 | +28.2% |
| Amounts receivable within one year | 40/41 | €28,615 | €26,034 | -€2,582 | -9.0% |
| Trade receivables | 40 | €28,615 | €26,034 | -€2,582 | -9.0% |
| Current investments | 50/53 | €30,000 | €34,990 | +€4,990 | +16.6% |
| Cash at bank and in hand | 54/58 | €38,107 | €63,222 | +€25,116 | +65.9% |
| Deferred charges and accrued income | 490/1 | €1,294 | €1,403 | +€108 | +8.4% |
| Total equity and liabilities | 10/49 | €145,733 | €165,691 | +€19,958 | +13.7% |
| Equity | 10/15 | €111,905 | €141,148 | +€29,242 | +26.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €111,805 | €141,048 | +€29,242 | +26.2% |
| Distributable reserves | 133 | €111,805 | €141,048 | +€29,242 | +26.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €33,828 | €24,544 | -€9,284 | -27.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €33,697 | €24,544 | -€9,153 | -27.2% |
| Current portion of amounts payable after more than one year | 42 | €9,316 | €0 | -€9,316 | -100% |
| Trade debts | 44 | €2,256 | €1,879 | -€377 | -16.7% |
| Suppliers | 440/4 | €2,256 | €1,879 | -€377 | -16.7% |
| Taxes, remuneration and social security | 45 | €10,619 | €10,943 | +€324 | +3.0% |
| Taxes | 450/3 | €10,619 | €10,943 | +€324 | +3.0% |
| Other amounts payable | 47/48 | €11,506 | €11,722 | +€216 | +1.9% |
| Accrued charges and deferred income | 492/3 | €131 | €0 | -€131 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,229 | €18,253 | +€1,025 | +5.9% |
| Other operating charges | 640/8 | €910 | €878 | -€32 | -3.5% |
| Non-recurring operating charges | 66A | - | €55 | +€55 | |
| Gross operating margin | 9900 | €67,312 | €75,718 | +€8,406 | +12.5% |
| Operating profit (loss) | 9901 | €49,173 | €56,531 | +€7,358 | +15.0% |
| Financial income | 75/76B | €754 | €767 | +€13 | +1.8% |
| Recurring financial income | 75 | €754 | €767 | +€13 | +1.8% |
| Financial charges | 65/66B | €324 | €183 | -€141 | -43.4% |
| Recurring financial charges | 65 | €324 | €183 | -€141 | -43.4% |
| Profit (loss) for the period before taxes | 9903 | €49,603 | €57,115 | +€7,512 | +15.1% |
| Income taxes | 67/77 | €14,289 | €16,346 | +€2,056 | +14.4% |
| Profit (loss) for the period | 9904 | €35,314 | €40,770 | +€5,456 | +15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,314 | €40,770 | +€5,456 | +15.5% |
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 21 October 2026 via checked.be.