THEMIS-MONS: 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.
THEMIS-MONS
Largest movements
- Cash +€65,443
up €65,443 (+44.4%), from €147,340 to €212,783
mainly Net result for the year (+€82,831) and Depreciation (+€11,800)
- Current investments +€33,415
up €33,415 (+111%), from €30,000 to €63,415
- Tangible fixed assets -€11,800
down €11,800 (-42.0%), from €28,077 to €16,277
of which Furniture and vehicles: -€10,835
- Reserves +€82,831
up €82,831 (+49.7%), from €166,722 to €249,553
- Tax, wage and social debts +€3,651
up €3,651 (+47.0%), from €7,761 to €11,412
- Gross operating margin +€52,934
up €52,934 (+70.2%), from €75,363 to €128,297
- Taxes +€15,375
up €15,375 (+87.5%), from €17,562 to €32,937
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 | €224,446 | €311,331 | +€86,885 | +38.7% |
| Fixed assets | 21/28 | €28,077 | €16,277 | -€11,800 | -42.0% |
| Tangible fixed assets | 22/27 | €28,077 | €16,277 | -€11,800 | -42.0% |
| Plant, machinery and equipment | 23 | €3,713 | €2,747 | -€965 | -26.0% |
| Furniture and vehicles | 24 | €24,365 | €13,530 | -€10,835 | -44.5% |
| Current assets | 29/58 | €196,369 | €295,054 | +€98,685 | +50.3% |
| Amounts receivable within one year | 40/41 | €18,440 | €18,440 | = | 0.0% |
| Trade receivables | 40 | €16,940 | €16,940 | = | 0.0% |
| Other amounts receivable | 41 | €1,500 | €1,500 | = | 0.0% |
| Current investments | 50/53 | €30,000 | €63,415 | +€33,415 | +111% |
| Cash at bank and in hand | 54/58 | €147,340 | €212,783 | +€65,443 | +44.4% |
| Deferred charges and accrued income | 490/1 | €589 | €417 | -€172 | -29.3% |
| Total equity and liabilities | 10/49 | €224,446 | €311,331 | +€86,885 | +38.7% |
| Equity | 10/15 | €212,587 | €294,585 | +€81,998 | +38.6% |
| Contributions | 10/11 | €7,400 | €7,400 | = | 0.0% |
| Reserves | 13 | €166,722 | €249,553 | +€82,831 | +49.7% |
| Distributable reserves | 133 | €166,722 | €249,553 | +€82,831 | +49.7% |
| Profit (loss) carried forward | 14 | €38,465 | €37,632 | -€833 | -2.2% |
| Amounts payable | 17/49 | €11,859 | €16,747 | +€4,888 | +41.2% |
| Amounts payable within one year | 42/48 | €11,859 | €16,747 | +€4,888 | +41.2% |
| Trade debts | 44 | €1,056 | €969 | -€87 | -8.2% |
| Suppliers | 440/4 | €1,056 | €969 | -€87 | -8.2% |
| Taxes, remuneration and social security | 45 | €7,761 | €11,412 | +€3,651 | +47.0% |
| Taxes | 450/3 | €7,761 | €11,412 | +€3,651 | +47.0% |
| Other amounts payable | 47/48 | €3,042 | €4,365 | +€1,323 | +43.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,005 | €11,800 | -€205 | -1.7% |
| Other operating charges | 640/8 | €1,190 | €850 | -€340 | -28.6% |
| Gross operating margin | 9900 | €75,363 | €128,297 | +€52,934 | +70.2% |
| Operating profit (loss) | 9901 | €62,167 | €115,646 | +€53,479 | +86.0% |
| Financial income | 75/76B | €236 | €761 | +€525 | +222% |
| Recurring financial income | 75 | €236 | €761 | +€525 | +222% |
| Financial charges | 65/66B | €194 | €640 | +€446 | +230% |
| Recurring financial charges | 65 | €194 | €640 | +€446 | +230% |
| Profit (loss) for the period before taxes | 9903 | €62,209 | €115,768 | +€53,559 | +86.1% |
| Income taxes | 67/77 | €17,562 | €32,937 | +€15,375 | +87.5% |
| Profit (loss) for the period | 9904 | €44,647 | €82,831 | +€38,184 | +85.5% |
| Profit (loss) for the period to be appropriated | 9905 | €44,647 | €82,831 | +€38,184 | +85.5% |
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 23 October 2026 via checked.be.