Pauline MONFORT: 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.
Pauline MONFORT
Largest movements
- Cash +€129,167
up €129,167 (+69.6%), from €185,564 to €314,731
mainly Net result for the year (+€100,638) and Other debts (+€85,650)
- Receivables within one year -€19,506
down €19,506 (-91.0%), from €21,439 to €1,933
of which Trade receivables: -€18,977
- Other debts +€85,650
up €85,650, from €0 to €85,650
- Tax, wage and social debts +€25,085
up €25,085 (+74.9%), from €33,499 to €58,583
- Gross operating margin -€21,301
down €21,301 (-14.5%), from €147,158 to €125,857
- Taxes -€4,992
down €4,992 (-14.9%), from €33,517 to €28,525
- Financial income +€3,703
up €3,703 (+4,575%), from €81 to €3,784
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 | €207,003 | €319,523 | +€112,520 | +54.4% |
| Fixed assets | 21/28 | - | €2,460 | +€2,460 | |
| Tangible fixed assets | 22/27 | - | €2,460 | +€2,460 | |
| Plant, machinery and equipment | 23 | - | €2,460 | +€2,460 | |
| Current assets | 29/58 | €207,003 | €317,063 | +€110,060 | +53.2% |
| Amounts receivable within one year | 40/41 | €21,439 | €1,933 | -€19,506 | -91.0% |
| Trade receivables | 40 | €20,910 | €1,933 | -€18,977 | -90.8% |
| Other amounts receivable | 41 | €529 | €0 | -€529 | -100% |
| Cash at bank and in hand | 54/58 | €185,564 | €314,731 | +€129,167 | +69.6% |
| Deferred charges and accrued income | 490/1 | €0 | €399 | +€399 | |
| Total equity and liabilities | 10/49 | €207,003 | €319,523 | +€112,520 | +54.4% |
| Equity | 10/15 | €169,652 | €169,652 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €167,652 | €167,652 | = | 0.0% |
| Amounts payable | 17/49 | €37,351 | €149,871 | +€112,520 | +301% |
| Amounts payable within one year | 42/48 | €37,351 | €149,871 | +€112,520 | +301% |
| Financial debts | 43 | - | €10 | +€10 | |
| Credit institutions | 430/8 | - | €10 | +€10 | |
| Trade debts | 44 | €3,852 | €5,628 | +€1,776 | +46.1% |
| Suppliers | 440/4 | €3,852 | €5,628 | +€1,776 | +46.1% |
| Taxes, remuneration and social security | 45 | €33,499 | €58,583 | +€25,085 | +74.9% |
| Taxes | 450/3 | €33,499 | €58,583 | +€25,085 | +74.9% |
| Other amounts payable | 47/48 | €0 | €85,650 | +€85,650 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €390 | +€390 | |
| Other operating charges | 640/8 | €27 | €0 | -€27 | -100% |
| Gross operating margin | 9900 | €147,158 | €125,857 | -€21,301 | -14.5% |
| Operating profit (loss) | 9901 | €147,132 | €125,467 | -€21,665 | -14.7% |
| Financial income | 75/76B | €81 | €3,784 | +€3,703 | +4,575% |
| Recurring financial income | 75 | €81 | €3,784 | +€3,703 | +4,575% |
| Financial charges | 65/66B | €77 | €88 | +€11 | +14.5% |
| Recurring financial charges | 65 | €77 | €88 | +€11 | +14.5% |
| Profit (loss) for the period before taxes | 9903 | €147,136 | €129,163 | -€17,973 | -12.2% |
| Income taxes | 67/77 | €33,517 | €28,525 | -€4,992 | -14.9% |
| Profit (loss) for the period | 9904 | €113,619 | €100,638 | -€12,981 | -11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €113,619 | €100,638 | -€12,981 | -11.4% |
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 17 October 2026 via checked.be.