The Monkeys: 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.
The Monkeys
Largest movements
- Receivables within one year +€31,863
up €31,863 (+237.2%), from €13,435 to €45,298
of which Trade receivables: +€31,793
- Cash +€24,472
up €24,472 (+1093.3%), from €2,238 to €26,710
mainly Other debts (+€40,032) and Net result for the year (+€38,165)
- Tangible fixed assets -€13,571
down €13,571 (-4.2%), from €321,632 to €308,061
of which Other tangible fixed assets: -€7,519
- Debts after one year -€45,295
down €45,295 (-17.8%), from €255,083 to €209,788
- Other debts +€40,032
up €40,032 (+180.9%), from €22,135 to €62,167
- Reserves +€26,320
up €26,320 (+2254.9%), from €1,167 to €27,487
of which Distributable reserves: +€26,320
- Profit (loss) carried forward +€11,845
up €11,845, from -€11,845 to €0
- Current portion of long-term debt +€5,865
up €5,865 (+30.3%), from €19,356 to €25,220
- Gross operating margin +€128,813
up €128,813, from -€45,576 to €83,238
- Other operating charges +€9,313
up €9,313 (+267.1%), from €3,487 to €12,799
- Write-downs -€6,844
down €6,844, from €3,422 to -€3,422
- Financial charges +€6,011
up €6,011 (+37.0%), from €16,244 to €22,255
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 | €339,447 | €380,221 | +€40,774 | +12.0% |
| Fixed assets | 21/28 | €322,792 | €308,061 | -€14,731 | -4.6% |
| Tangible fixed assets | 22/27 | €321,632 | €308,061 | -€13,571 | -4.2% |
| Land and buildings | 22 | €179,961 | €175,322 | -€4,639 | -2.6% |
| Plant, machinery and equipment | 23 | €2,586 | €2,287 | -€300 | -11.6% |
| Furniture and vehicles | 24 | €2,379 | €1,266 | -€1,113 | -46.8% |
| Other tangible fixed assets | 26 | €136,706 | €129,187 | -€7,519 | -5.5% |
| Financial fixed assets | 28 | €1,160 | €0 | -€1,160 | -100.0% |
| Current assets | 29/58 | €16,655 | €72,160 | +€55,505 | +333.3% |
| Amounts receivable after more than one year | 29 | €719 | €0 | -€719 | -100.0% |
| Trade receivables | 290 | €719 | €0 | -€719 | -100.0% |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €13,435 | €45,298 | +€31,863 | +237.2% |
| Trade receivables | 40 | €13,435 | €45,228 | +€31,793 | +236.6% |
| Other amounts receivable | 41 | €0 | €70 | +€70 | |
| Cash at bank and in hand | 54/58 | €2,238 | €26,710 | +€24,472 | +1093.3% |
| Deferred charges and accrued income | 490/1 | €263 | €152 | -€111 | -42.3% |
| Total equity and liabilities | 10/49 | €339,447 | €380,221 | +€40,774 | +12.0% |
| Equity | 10/15 | -€2,875 | €35,290 | +€38,165 | |
| Contributions | 10/11 | €7,802 | €7,802 | = | 0.0% |
| Reserves | 13 | €1,167 | €27,487 | +€26,320 | +2254.9% |
| Non-distributable reserves | 130/1 | €1,167 | €1,167 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,167 | €1,167 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €0 | €26,320 | +€26,320 | |
| Profit (loss) carried forward | 14 | -€11,845 | €0 | +€11,845 | |
| Amounts payable | 17/49 | €342,323 | €344,932 | +€2,609 | +0.8% |
| Amounts payable after more than one year | 17 | €255,083 | €209,788 | -€45,295 | -17.8% |
| Financial debts | 170/4 | €255,083 | €209,788 | -€45,295 | -17.8% |
| Amounts payable within one year | 42/48 | €87,240 | €132,373 | +€45,133 | +51.7% |
| Current portion of amounts payable after more than one year | 42 | €19,356 | €25,220 | +€5,865 | +30.3% |
| Financial debts | 43 | €14,774 | €13,483 | -€1,292 | -8.7% |
| Credit institutions | 430/8 | €14,774 | €13,483 | -€1,292 | -8.7% |
| Trade debts | 44 | €10,709 | €15,155 | +€4,447 | +41.5% |
| Suppliers | 440/4 | €10,709 | €15,155 | +€4,447 | +41.5% |
| Taxes, remuneration and social security | 45 | €20,267 | €16,348 | -€3,919 | -19.3% |
| Taxes | 450/3 | €17,885 | €14,126 | -€3,759 | -21.0% |
| Remuneration and social security | 454/9 | €2,382 | €2,222 | -€160 | -6.7% |
| Other amounts payable | 47/48 | €22,135 | €62,167 | +€40,032 | +180.9% |
| Accrued charges and deferred income | 492/3 | - | €2,771 | +€2,771 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,571 | €13,571 | +€0 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,422 | -€3,422 | -€6,844 | |
| Other operating charges | 640/8 | €3,487 | €12,799 | +€9,313 | +267.1% |
| Non-recurring operating charges | 66A | €1,370 | €0 | -€1,370 | -100.0% |
| Gross operating margin | 9900 | -€45,576 | €83,238 | +€128,813 | |
| Operating profit (loss) | 9901 | -€67,425 | €60,290 | +€127,715 | |
| Financial income | 75/76B | €84 | €130 | +€46 | +55.4% |
| Recurring financial income | 75 | €84 | €130 | +€46 | +55.4% |
| Financial charges | 65/66B | €16,244 | €22,255 | +€6,011 | +37.0% |
| Recurring financial charges | 65 | €16,244 | €22,255 | +€6,011 | +37.0% |
| Profit (loss) for the period before taxes | 9903 | -€83,586 | €38,165 | +€121,751 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€83,586 | €38,165 | +€121,751 | |
| Transfer from tax-exempt reserves | 789 | €280 | €0 | -€280 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€83,306 | €38,165 | +€121,471 |
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 11 October 2026 via checked.be.