SERIOUS MONKEY BUSINESS: 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.
SERIOUS MONKEY BUSINESS
Largest movements
- Tangible fixed assets -€5,004
down €5,004 (-24.6%), from €20,359 to €15,355
of which Furniture and vehicles: -€3,835
- Cash +€515
up €515 (+37.8%), from €1,362 to €1,877
mainly Depreciation (+€5,004) and Tax, wage and social debts (+€4,411)
- Tax, wage and social debts +€4,411
up €4,411 (+411%), from €1,073 to €5,484
- Profit (loss) carried forward -€3,965
down €3,965 (-15.1%), from -€26,246 to -€30,211
- Debts after one year -€3,842
down €3,842 (-33.0%), from €11,632 to €7,790
- Other debts -€3,318
down €3,318 (-82.3%), from €4,032 to €715
- Trade debts +€2,006
up €2,006 (+78.4%), from €2,559 to €4,565
- Gross operating margin +€21,709
up €21,709, from -€19,201 to €2,508
- Other operating charges -€1,119
down €1,119 (-63.2%), from €1,771 to €652
- Depreciation +€939
up €939 (+23.1%), from €4,065 to €5,004
- Staff costs -€419
down €419 (-64.5%), from €650 to €231
- Financial charges -€333
down €333 (-36.2%), from €920 to €587
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 | €33,747 | €29,184 | -€4,563 | -13.5% |
| Fixed assets | 21/28 | €20,359 | €15,355 | -€5,004 | -24.6% |
| Tangible fixed assets | 22/27 | €20,359 | €15,355 | -€5,004 | -24.6% |
| Plant, machinery and equipment | 23 | €5,615 | €4,446 | -€1,169 | -20.8% |
| Furniture and vehicles | 24 | €14,744 | €10,909 | -€3,835 | -26.0% |
| Current assets | 29/58 | €13,388 | €13,830 | +€442 | +3.3% |
| Amounts receivable within one year | 40/41 | €12,026 | €11,953 | -€73 | -0.6% |
| Trade receivables | 40 | - | €5,627 | +€5,627 | |
| Other amounts receivable | 41 | €12,026 | €6,326 | -€5,700 | -47.4% |
| Cash at bank and in hand | 54/58 | €1,362 | €1,877 | +€515 | +37.8% |
| Total equity and liabilities | 10/49 | €33,747 | €29,184 | -€4,563 | -13.5% |
| Equity | 10/15 | €10,754 | €6,789 | -€3,965 | -36.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €35,000 | €35,000 | = | 0.0% |
| Distributable reserves | 133 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,246 | -€30,211 | -€3,965 | -15.1% |
| Amounts payable | 17/49 | €22,993 | €22,396 | -€597 | -2.6% |
| Amounts payable after more than one year | 17 | €11,632 | €7,790 | -€3,842 | -33.0% |
| Financial debts | 170/4 | €11,632 | €7,790 | -€3,842 | -33.0% |
| Amounts payable within one year | 42/48 | €11,362 | €14,606 | +€3,245 | +28.6% |
| Current portion of amounts payable after more than one year | 42 | €3,697 | €3,842 | +€145 | +3.9% |
| Trade debts | 44 | €2,559 | €4,565 | +€2,006 | +78.4% |
| Suppliers | 440/4 | €2,559 | €4,565 | +€2,006 | +78.4% |
| Taxes, remuneration and social security | 45 | €1,073 | €5,484 | +€4,411 | +411% |
| Taxes | 450/3 | €1,073 | €5,484 | +€4,411 | +411% |
| Other amounts payable | 47/48 | €4,032 | €715 | -€3,318 | -82.3% |
| Remuneration, social security and pensions | 62 | €650 | €231 | -€419 | -64.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,065 | €5,004 | +€939 | +23.1% |
| Other operating charges | 640/8 | €1,771 | €652 | -€1,119 | -63.2% |
| Gross operating margin | 9900 | -€19,201 | €2,508 | +€21,709 | |
| Operating profit (loss) | 9901 | -€25,687 | -€3,379 | +€22,308 | +86.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €920 | €587 | -€333 | -36.2% |
| Recurring financial charges | 65 | €920 | €587 | -€333 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | -€26,606 | -€3,965 | +€22,641 | +85.1% |
| Income taxes | 67/77 | €106 | - | -€106 | |
| Profit (loss) for the period | 9904 | -€26,713 | -€3,965 | +€22,747 | +85.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,713 | -€3,965 | +€22,747 | +85.2% |
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 26 October 2026 via checked.be.