STUDIO MONSO: 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.
STUDIO MONSO
Largest movements
- Stocks and contracts -€46,041
down €46,041 (-42.3%), from €108,813 to €62,772
- Receivables within one year -€26,267
down €26,267 (-14.2%), from €184,774 to €158,507
of which Other amounts receivable: -€22,387
- Tangible fixed assets -€8,364
down €8,364 (-28.6%), from €29,204 to €20,840
of which Furniture and vehicles: -€5,343
- Profit (loss) carried forward -€34,705
down €34,705 (-47.1%), from -€73,620 to -€108,325
- Debts after one year -€33,165
down €33,165 (-21.2%), from €156,452 to €123,286
- Trade debts -€12,662
down €12,662 (-58.2%), from €21,767 to €9,106
- Tax, wage and social debts -€6,231
down €6,231 (-39.3%), from €15,834 to €9,603
of which Taxes: -€11,744
- Gross operating margin -€310,533
down €310,533 (-99.0%), from €313,814 to €3,281
- Taxes -€14,055
down €14,055 (-98.0%), from €14,342 to €287
- Financial charges -€13,524
down €13,524 (-43.8%), from €30,846 to €17,321
- Other operating charges -€4,141
down €4,141 (-51.7%), from €8,007 to €3,866
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 | €367,079 | €283,684 | -€83,395 | -22.7% |
| Fixed assets | 21/28 | €29,204 | €20,840 | -€8,364 | -28.6% |
| Tangible fixed assets | 22/27 | €29,204 | €20,840 | -€8,364 | -28.6% |
| Land and buildings | 22 | €20,639 | €17,883 | -€2,756 | -13.4% |
| Plant, machinery and equipment | 23 | €264 | €0 | -€264 | -100% |
| Furniture and vehicles | 24 | €8,301 | €2,957 | -€5,343 | -64.4% |
| Current assets | 29/58 | €337,875 | €262,844 | -€75,031 | -22.2% |
| Stocks and contracts in progress | 3 | €108,813 | €62,772 | -€46,041 | -42.3% |
| Stocks | 30/36 | €108,813 | €62,772 | -€46,041 | -42.3% |
| Amounts receivable within one year | 40/41 | €184,774 | €158,507 | -€26,267 | -14.2% |
| Trade receivables | 40 | €6,692 | €2,812 | -€3,880 | -58.0% |
| Other amounts receivable | 41 | €178,082 | €155,695 | -€22,387 | -12.6% |
| Cash at bank and in hand | 54/58 | €41,349 | €38,299 | -€3,050 | -7.4% |
| Deferred charges and accrued income | 490/1 | €2,939 | €3,266 | +€327 | +11.1% |
| Total equity and liabilities | 10/49 | €367,079 | €283,684 | -€83,395 | -22.7% |
| Equity | 10/15 | €143,116 | €108,411 | -€34,705 | -24.2% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €197,736 | €197,736 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €0 | -€1,900 | -100% |
| Reserves not available under the articles | 1311 | €1,900 | €0 | -€1,900 | -100% |
| Distributable reserves | 133 | €195,836 | €197,736 | +€1,900 | +1.0% |
| Profit (loss) carried forward | 14 | -€73,620 | -€108,325 | -€34,705 | -47.1% |
| Amounts payable | 17/49 | €223,963 | €175,273 | -€48,690 | -21.7% |
| Amounts payable after more than one year | 17 | €156,452 | €123,286 | -€33,165 | -21.2% |
| Financial debts | 170/4 | €156,452 | €123,286 | -€33,165 | -21.2% |
| Amounts payable within one year | 42/48 | €67,512 | €51,874 | -€15,638 | -23.2% |
| Current portion of amounts payable after more than one year | 42 | €29,911 | €33,165 | +€3,254 | +10.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €21,767 | €9,106 | -€12,662 | -58.2% |
| Suppliers | 440/4 | €21,767 | €9,106 | -€12,662 | -58.2% |
| Taxes, remuneration and social security | 45 | €15,834 | €9,603 | -€6,231 | -39.3% |
| Taxes | 450/3 | €15,487 | €3,743 | -€11,744 | -75.8% |
| Remuneration and social security | 454/9 | €347 | €5,860 | +€5,513 | +1,588% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | €113 | +€113 | |
| Non-recurring operating income | 76A | €182,070 | €0 | -€182,070 | -100% |
| Remuneration, social security and pensions | 62 | €16,096 | €14,544 | -€1,552 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,590 | €10,760 | +€170 | +1.6% |
| Other operating charges | 640/8 | €8,007 | €3,866 | -€4,141 | -51.7% |
| Gross operating margin | 9900 | €313,814 | €3,281 | -€310,533 | -99.0% |
| Operating profit (loss) | 9901 | €279,121 | -€25,889 | -€305,010 | |
| Financial income | 75/76B | €7,357 | €8,792 | +€1,435 | +19.5% |
| Recurring financial income | 75 | €7,357 | €8,792 | +€1,435 | +19.5% |
| Financial charges | 65/66B | €30,846 | €17,321 | -€13,524 | -43.8% |
| Recurring financial charges | 65 | €30,846 | €17,321 | -€13,524 | -43.8% |
| Profit (loss) for the period before taxes | 9903 | €255,633 | -€34,418 | -€290,051 | |
| Income taxes | 67/77 | €14,342 | €287 | -€14,055 | -98.0% |
| Profit (loss) for the period | 9904 | €241,291 | -€34,705 | -€275,996 | |
| Profit (loss) for the period to be appropriated | 9905 | €241,291 | -€34,705 | -€275,996 |
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 1 November 2026 via checked.be.