Studio Monstera: 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.
Studio Monstera
Largest movements
- Receivables within one year +€142,347
up €142,347 (+57.2%), from €248,923 to €391,270
of which Trade receivables: +€152,458
- Cash +€123,727
up €123,727 (+77.4%), from €159,860 to €283,587
mainly Tax, wage and social debts (+€145,574) and Net result for the year (+€87,048)
- Tax, wage and social debts +€145,574
up €145,574 (+279.2%), from €52,135 to €197,709
of which Taxes: +€100,927
- Other debts +€71,693
up €71,693 (+159.7%), from €44,903 to €116,596
- Trade debts +€30,542
up €30,542 (+42.7%), from €71,521 to €102,064
- Reserves +€17,867
up €17,867 (+8.2%), from €218,188 to €236,054
of which Distributable reserves: +€17,867
- Gross operating margin -€31,835
down €31,835 (-2.5%), from €1.3m to €1.2m
- Staff costs -€20,058
down €20,058 (-1.8%), from €1.1m to €1.1m
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 | €412,769 | €677,502 | +€264,733 | +64.1% |
| Fixed assets | 21/28 | €3,986 | €2,644 | -€1,342 | -33.7% |
| Tangible fixed assets | 22/27 | €3,986 | €2,644 | -€1,342 | -33.7% |
| Plant, machinery and equipment | 23 | €3,986 | €2,644 | -€1,342 | -33.7% |
| Current assets | 29/58 | €408,783 | €674,858 | +€266,075 | +65.1% |
| Amounts receivable within one year | 40/41 | €248,923 | €391,270 | +€142,347 | +57.2% |
| Trade receivables | 40 | €238,812 | €391,270 | +€152,458 | +63.8% |
| Other amounts receivable | 41 | €10,110 | - | -€10,110 | |
| Cash at bank and in hand | 54/58 | €159,860 | €283,587 | +€123,727 | +77.4% |
| Total equity and liabilities | 10/49 | €412,769 | €677,502 | +€264,733 | +64.1% |
| Equity | 10/15 | €238,188 | €256,054 | +€17,867 | +7.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €218,188 | €236,054 | +€17,867 | +8.2% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €216,188 | €234,054 | +€17,867 | +8.3% |
| Amounts payable | 17/49 | €174,581 | €421,447 | +€246,866 | +141.4% |
| Amounts payable within one year | 42/48 | €173,675 | €421,447 | +€247,772 | +142.7% |
| Financial debts | 43 | €5,116 | €5,079 | -€38 | -0.7% |
| Other loans | 439 | €5,116 | €5,079 | -€38 | -0.7% |
| Trade debts | 44 | €71,521 | €102,064 | +€30,542 | +42.7% |
| Suppliers | 440/4 | €71,521 | €102,064 | +€30,542 | +42.7% |
| Taxes, remuneration and social security | 45 | €52,135 | €197,709 | +€145,574 | +279.2% |
| Taxes | 450/3 | €14,683 | €115,611 | +€100,927 | +687.4% |
| Remuneration and social security | 454/9 | €37,452 | €82,098 | +€44,646 | +119.2% |
| Other amounts payable | 47/48 | €44,903 | €116,596 | +€71,693 | +159.7% |
| Accrued charges and deferred income | 492/3 | €906 | - | -€906 | |
| Remuneration, social security and pensions | 62 | €1,130,966 | €1,110,907 | -€20,058 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,342 | €1,342 | = | 0.0% |
| Other operating charges | 640/8 | €181 | €562 | +€381 | +210.7% |
| Gross operating margin | 9900 | €1,272,086 | €1,240,251 | -€31,835 | -2.5% |
| Operating profit (loss) | 9901 | €139,598 | €127,439 | -€12,158 | -8.7% |
| Financial income | 75/76B | €30 | €50 | +€21 | +69.4% |
| Recurring financial income | 75 | €30 | €50 | +€21 | +69.4% |
| Financial charges | 65/66B | €3,582 | €4,562 | +€980 | +27.4% |
| Recurring financial charges | 65 | €3,582 | €4,562 | +€980 | +27.4% |
| Profit (loss) for the period before taxes | 9903 | €136,045 | €122,928 | -€13,118 | -9.6% |
| Income taxes | 67/77 | €40,044 | €35,879 | -€4,165 | -10.4% |
| Profit (loss) for the period | 9904 | €96,001 | €87,048 | -€8,953 | -9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €96,001 | €87,048 | -€8,953 | -9.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.