MOUNS: 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.
MOUNS
Largest movements
- Cash -€34,087
down €34,087 (-37.0%), from €92,231 to €58,145
mainly Other debts (-€41,655) and Trade debts (-€31,943)
- Tangible fixed assets -€29,181
down €29,181 (-28.9%), from €101,101 to €71,920
of which Furniture and vehicles: -€24,785
- Receivables within one year -€22,627
down €22,627 (-41.6%), from €54,439 to €31,812
of which Other amounts receivable: -€22,176
- Financial fixed assets -€4,547
down €4,547 (-35.3%), from €12,865 to €8,318
- Stocks and contracts -€3,520
down €3,520 (-8.1%), from €43,270 to €39,750
- Other debts -€41,655
down €41,655 (-64.0%), from €65,041 to €23,387
- Trade debts -€31,943
down €31,943 (-36.7%), from €87,158 to €55,214
- Short-term financial debts -€13,819
no longer reported in 2025 (was €13,819)
- Current portion of long-term debt -€8,695
down €8,695 (-19.8%), from €43,810 to €35,115
- Debts after one year +€8,219
up €8,219 (+28.2%), from €29,165 to €37,384
- Gross operating margin -€95,871
down €95,871 (-40.7%), from €235,724 to €139,854
- Taxes -€21,943
down €21,943 (-96.0%), from €22,850 to €907
- Staff costs -€6,411
down €6,411 (-5.5%), from €116,790 to €110,379
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 | €326,856 | €234,791 | -€92,065 | -28.2% |
| Fixed assets | 21/28 | €120,706 | €85,452 | -€35,253 | -29.2% |
| Intangible fixed assets | 21 | €6,740 | €5,214 | -€1,526 | -22.6% |
| Tangible fixed assets | 22/27 | €101,101 | €71,920 | -€29,181 | -28.9% |
| Furniture and vehicles | 24 | €35,881 | €11,096 | -€24,785 | -69.1% |
| Other tangible fixed assets | 26 | €65,220 | €60,824 | -€4,395 | -6.7% |
| Financial fixed assets | 28 | €12,865 | €8,318 | -€4,547 | -35.3% |
| Current assets | 29/58 | €206,150 | €149,338 | -€56,812 | -27.6% |
| Stocks and contracts in progress | 3 | €43,270 | €39,750 | -€3,520 | -8.1% |
| Stocks | 30/36 | €43,270 | €39,750 | -€3,520 | -8.1% |
| Amounts receivable within one year | 40/41 | €54,439 | €31,812 | -€22,627 | -41.6% |
| Trade receivables | 40 | €451 | - | -€451 | |
| Other amounts receivable | 41 | €53,988 | €31,812 | -€22,176 | -41.1% |
| Cash at bank and in hand | 54/58 | €92,231 | €58,145 | -€34,087 | -37.0% |
| Deferred charges and accrued income | 490/1 | €16,210 | €19,631 | +€3,422 | +21.1% |
| Total equity and liabilities | 10/49 | €326,856 | €234,791 | -€92,065 | -28.2% |
| Equity | 10/15 | €18,600 | €19,865 | +€1,265 | +6.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €1,265 | +€1,265 | |
| Amounts payable | 17/49 | €308,256 | €214,926 | -€93,330 | -30.3% |
| Amounts payable after more than one year | 17 | €29,165 | €37,384 | +€8,219 | +28.2% |
| Financial debts | 170/4 | €29,165 | €37,384 | +€8,219 | +28.2% |
| Amounts payable within one year | 42/48 | €278,897 | €177,342 | -€101,555 | -36.4% |
| Current portion of amounts payable after more than one year | 42 | €43,810 | €35,115 | -€8,695 | -19.8% |
| Financial debts | 43 | €13,819 | - | -€13,819 | |
| Credit institutions | 430/8 | €13,819 | - | -€13,819 | |
| Trade debts | 44 | €87,158 | €55,214 | -€31,943 | -36.7% |
| Suppliers | 440/4 | €87,158 | €55,214 | -€31,943 | -36.7% |
| Taxes, remuneration and social security | 45 | €69,069 | €63,626 | -€5,443 | -7.9% |
| Taxes | 450/3 | €48,280 | €40,572 | -€7,708 | -16.0% |
| Remuneration and social security | 454/9 | €20,789 | €23,053 | +€2,265 | +10.9% |
| Other amounts payable | 47/48 | €65,041 | €23,387 | -€41,655 | -64.0% |
| Accrued charges and deferred income | 492/3 | €194 | €200 | +€6 | +3.2% |
| Remuneration, social security and pensions | 62 | €116,790 | €110,379 | -€6,411 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,822 | €18,521 | -€300 | -1.6% |
| Other operating charges | 640/8 | €2,024 | €3,152 | +€1,128 | +55.7% |
| Gross operating margin | 9900 | €235,724 | €139,854 | -€95,871 | -40.7% |
| Operating profit (loss) | 9901 | €98,088 | €7,801 | -€90,287 | -92.0% |
| Financial income | 75/76B | €1,191 | €953 | -€238 | -20.0% |
| Recurring financial income | 75 | €1,191 | €953 | -€238 | -20.0% |
| Financial charges | 65/66B | €7,777 | €6,582 | -€1,196 | -15.4% |
| Recurring financial charges | 65 | €7,777 | €6,582 | -€1,196 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €91,502 | €2,172 | -€89,330 | -97.6% |
| Income taxes | 67/77 | €22,850 | €907 | -€21,943 | -96.0% |
| Profit (loss) for the period | 9904 | €68,652 | €1,265 | -€67,387 | -98.2% |
| Profit (loss) for the period to be appropriated | 9905 | €68,652 | €1,265 | -€67,387 | -98.2% |
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 11 October 2026 via checked.be.