SILICON MONKEYS: 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.
SILICON MONKEYS
Largest movements
- Receivables within one year -€75,316
down €75,316 (-80.7%), from €93,294 to €17,978
of which Other amounts receivable: -€62,948
- Receivables after one year -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Cash +€16,072
up €16,072 (+22.8%), from €70,393 to €86,464
mainly Receivables within one year (+€75,316) and Receivables after one year (+€50,000)
- Tangible fixed assets +€5,323
up €5,323 (+12.4%), from €42,987 to €48,310
of which Furniture and vehicles: +€10,118
- Deferred charges and accrued income -€2,732
down €2,732 (-75.4%), from €3,622 to €890
- Reserves -€121,527
down €121,527 (-60.7%), from €200,231 to €78,703
of which Distributable reserves: -€121,527
- Other debts +€24,127
new in 2025: €24,127
- Tax, wage and social debts -€5,378
down €5,378 (-16.2%), from €33,116 to €27,738
- Trade debts -€3,876
down €3,876 (-83.5%), from €4,640 to €764
- Gross operating margin +€3,494
up €3,494 (+10.5%), from €33,283 to €36,777
- Depreciation +€2,099
up €2,099 (+28.4%), from €7,381 to €9,481
- Financial income -€1,682
down €1,682 (-46.1%), from €3,650 to €1,967
- Other operating charges -€401
down €401 (-32.6%), from €1,231 to €830
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 | €260,296 | €153,643 | -€106,653 | -41.0% |
| Fixed assets | 21/28 | €42,987 | €48,310 | +€5,323 | +12.4% |
| Tangible fixed assets | 22/27 | €42,987 | €48,310 | +€5,323 | +12.4% |
| Land and buildings | 22 | €15,456 | €14,819 | -€637 | -4.1% |
| Plant, machinery and equipment | 23 | €9,719 | €6,825 | -€2,894 | -29.8% |
| Furniture and vehicles | 24 | €11,324 | €21,442 | +€10,118 | +89.3% |
| Other tangible fixed assets | 26 | €6,488 | €5,225 | -€1,264 | -19.5% |
| Current assets | 29/58 | €217,309 | €105,333 | -€111,976 | -51.5% |
| Amounts receivable after more than one year | 29 | €50,000 | €0 | -€50,000 | -100.0% |
| Other amounts receivable | 291 | €50,000 | €0 | -€50,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €93,294 | €17,978 | -€75,316 | -80.7% |
| Trade receivables | 40 | €30,346 | €17,978 | -€12,368 | -40.8% |
| Other amounts receivable | 41 | €62,948 | €0 | -€62,948 | -100.0% |
| Cash at bank and in hand | 54/58 | €70,393 | €86,464 | +€16,072 | +22.8% |
| Deferred charges and accrued income | 490/1 | €3,622 | €890 | -€2,732 | -75.4% |
| Total equity and liabilities | 10/49 | €260,296 | €153,643 | -€106,653 | -41.0% |
| Equity | 10/15 | €222,540 | €101,013 | -€121,527 | -54.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €200,231 | €78,703 | -€121,527 | -60.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €200,231 | €78,703 | -€121,527 | -60.7% |
| Profit (loss) carried forward | 14 | €3,710 | €3,710 | = | 0.0% |
| Amounts payable | 17/49 | €37,756 | €52,629 | +€14,874 | +39.4% |
| Amounts payable within one year | 42/48 | €37,756 | €52,629 | +€14,874 | +39.4% |
| Trade debts | 44 | €4,640 | €764 | -€3,876 | -83.5% |
| Suppliers | 440/4 | €4,640 | €764 | -€3,876 | -83.5% |
| Taxes, remuneration and social security | 45 | €33,116 | €27,738 | -€5,378 | -16.2% |
| Taxes | 450/3 | €33,116 | €27,738 | -€5,378 | -16.2% |
| Other amounts payable | 47/48 | - | €24,127 | +€24,127 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,381 | €9,481 | +€2,099 | +28.4% |
| Other operating charges | 640/8 | €1,231 | €830 | -€401 | -32.6% |
| Gross operating margin | 9900 | €33,283 | €36,777 | +€3,494 | +10.5% |
| Operating profit (loss) | 9901 | €24,670 | €26,466 | +€1,796 | +7.3% |
| Financial income | 75/76B | €3,650 | €1,967 | -€1,682 | -46.1% |
| Recurring financial income | 75 | €3,650 | €1,967 | -€1,682 | -46.1% |
| Financial charges | 65/66B | €229 | €271 | +€42 | +18.3% |
| Recurring financial charges | 65 | €229 | €271 | +€42 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | €28,091 | €28,162 | +€71 | +0.3% |
| Income taxes | 67/77 | €8,844 | €8,690 | -€154 | -1.7% |
| Profit (loss) for the period | 9904 | €19,248 | €19,473 | +€225 | +1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,248 | €19,473 | +€225 | +1.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.