MONTROIG: 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.
MONTROIG
Largest movements
- Stocks and contracts -€154,078
no longer reported in 2024 (was €154,078)
- Cash +€58,377
up €58,377 (+994.0%), from €5,873 to €64,250
mainly Debts after one year (+€250,125) and Stocks and contracts (+€154,078)
- Tangible fixed assets -€55,217
down €55,217 (-6.6%), from €841,831 to €786,614
of which Assets under construction and advance payments: -€487,429
- Current investments +€53,001
up €53,001 (+2650.1%), from €2,000 to €55,001
- Receivables within one year +€40,318
up €40,318 (+274.4%), from €14,694 to €55,012
of which Trade receivables: +€41,314
- Accrued charges and deferred income -€481,421
down €481,421 (-99.8%), from €482,331 to €910
- Debts after one year +€250,125
up €250,125 (+119.1%), from €210,025 to €460,150
of which Financial debts: +€250,125
- Tax, wage and social debts +€123,551
new in 2024: €123,551
- Other debts +€54,179
up €54,179 (+1231.9%), from €4,398 to €58,577
- Trade debts -€32,197
down €32,197 (-47.8%), from €67,333 to €35,136
- Gross operating margin +€64,553
up €64,553 (+152.8%), from €42,237 to €106,790
- Other operating charges -€24,188
down €24,188 (-71.6%), from €33,782 to €9,594
- Financial charges +€9,248
up €9,248 (+110.8%), from €8,343 to €17,591
- Depreciation +€1,353
up €1,353 (+4.4%), from €30,645 to €31,998
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,045,191 | €961,438 | -€83,753 | -8.0% |
| Fixed assets | 21/28 | €868,546 | €786,614 | -€81,932 | -9.4% |
| Tangible fixed assets | 22/27 | €841,831 | €786,614 | -€55,217 | -6.6% |
| Land and buildings | 22 | €345,919 | €753,301 | +€407,382 | +117.8% |
| Furniture and vehicles | 24 | €8,483 | €33,313 | +€24,830 | +292.7% |
| Assets under construction and advance payments | 27 | €487,429 | - | -€487,429 | |
| Financial fixed assets | 28 | €26,715 | - | -€26,715 | |
| Current assets | 29/58 | €176,645 | €174,824 | -€1,821 | -1.0% |
| Stocks and contracts in progress | 3 | €154,078 | - | -€154,078 | |
| Stocks | 30/36 | €154,078 | - | -€154,078 | |
| Amounts receivable within one year | 40/41 | €14,694 | €55,012 | +€40,318 | +274.4% |
| Trade receivables | 40 | €13,686 | €55,000 | +€41,314 | +301.9% |
| Other amounts receivable | 41 | €1,008 | €12 | -€996 | -98.8% |
| Current investments | 50/53 | €2,000 | €55,001 | +€53,001 | +2650.1% |
| Cash at bank and in hand | 54/58 | €5,873 | €64,250 | +€58,377 | +994.0% |
| Deferred charges and accrued income | 490/1 | - | €561 | +€561 | |
| Total equity and liabilities | 10/49 | €1,045,191 | €961,438 | -€83,753 | -8.0% |
| Equity | 10/15 | €261,308 | €248,099 | -€13,209 | -5.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €168,000 | €162,400 | -€5,600 | -3.3% |
| Tax-exempt reserves | 132 | €168,000 | €162,400 | -€5,600 | -3.3% |
| Profit (loss) carried forward | 14 | €31,308 | €23,699 | -€7,609 | -24.3% |
| Amounts payable | 17/49 | €783,883 | €713,339 | -€70,544 | -9.0% |
| Amounts payable after more than one year | 17 | €210,025 | €460,150 | +€250,125 | +119.1% |
| Financial debts | 170/4 | €208,155 | €458,280 | +€250,125 | +120.2% |
| Other amounts payable | 178/9 | €1,870 | €1,870 | = | 0.0% |
| Amounts payable within one year | 42/48 | €91,527 | €252,279 | +€160,752 | +175.6% |
| Current portion of amounts payable after more than one year | 42 | €19,796 | €35,015 | +€15,219 | +76.9% |
| Trade debts | 44 | €67,333 | €35,136 | -€32,197 | -47.8% |
| Suppliers | 440/4 | €67,333 | €35,136 | -€32,197 | -47.8% |
| Taxes, remuneration and social security | 45 | - | €123,551 | +€123,551 | |
| Taxes | 450/3 | - | €123,551 | +€123,551 | |
| Other amounts payable | 47/48 | €4,398 | €58,577 | +€54,179 | +1231.9% |
| Accrued charges and deferred income | 492/3 | €482,331 | €910 | -€481,421 | -99.8% |
| Non-recurring operating income | 76A | - | €5,888 | +€5,888 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,645 | €31,998 | +€1,353 | +4.4% |
| Other operating charges | 640/8 | €33,782 | €9,594 | -€24,188 | -71.6% |
| Non-recurring operating charges | 66A | - | €60,532 | +€60,532 | |
| Gross operating margin | 9900 | €42,237 | €106,790 | +€64,553 | +152.8% |
| Operating profit (loss) | 9901 | -€22,190 | €4,666 | +€26,856 | |
| Financial income | 75/76B | €1 | €51 | +€50 | +5000.0% |
| Recurring financial income | 75 | €1 | €51 | +€50 | +5000.0% |
| Financial charges | 65/66B | €8,343 | €17,591 | +€9,248 | +110.8% |
| Recurring financial charges | 65 | €8,343 | €17,591 | +€9,248 | +110.8% |
| Profit (loss) for the period before taxes | 9903 | -€30,532 | -€12,874 | +€17,658 | +57.8% |
| Income taxes | 67/77 | €769 | €335 | -€434 | -56.4% |
| Profit (loss) for the period | 9904 | -€31,301 | -€13,209 | +€18,092 | +57.8% |
| Transfer from tax-exempt reserves | 789 | €1,500 | €5,600 | +€4,100 | +273.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,801 | -€7,609 | +€22,192 | +74.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.