CorpMentis: 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.
What changed
CorpMentis
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€205,428
2024 · €190,542+€14,886
Equity
€600,230
2024 · €394,802+€205,428
Cash
€598,375
2024 · €383,384+€214,991
Balance sheet total
€705,281
2024 · €497,708+€207,573
Largest movements
Assets
- Cash +€214,991
up €214,991 (+56.1%), from €383,384 to €598,375
mainly Net result for the year (+€205,428) and Tax, wage and social debts (+€6,626)
Equity and liabilities
- Profit (loss) carried forward +€205,428
new in 2025: €205,428
Income statement
- Gross operating margin +€20,091
up €20,091 (+7.8%), from €258,036 to €278,127
- Taxes +€5,620
up €5,620 (+9.7%), from €57,738 to €63,358
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.
Result 2024
€190,542
Gross operating margin
+€20,091
Depreciation
-€519
Other operating charges
-€113
Financial income
+€1
Financial charges
+€1,046
Taxes
-€5,620
Result 2025
€205,428
raises the resultlowers the result
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.
From operations
+€214,559
Investment
€0
Financing
+€432
Cash 2024
€383,384
From operations (derived)
+€214,559
Net result for the year
+€205,428
Depreciation
+€2,382
Stocks and contracts
+€1,597
Receivables within one year
+€3,166
Deferred charges and accrued income
+€273
Trade debts
-€1,327
Tax, wage and social debts
+€6,626
Other debts
-€5,319
Accrued charges and deferred income
+€1,733
Financing
+€432
Short-term financial debts
+€432
Cash 2025
€598,375
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €497,708 | €705,281 | +€207,573 | +41.7% |
| Fixed assets | 21/28 | €13,599 | €11,217 | -€2,382 | -17.5% |
| Tangible fixed assets | 22/27 | €13,599 | €11,217 | -€2,382 | -17.5% |
| Plant, machinery and equipment | 23 | €1,945 | €1,504 | -€441 | -22.7% |
| Furniture and vehicles | 24 | €5,096 | €3,866 | -€1,230 | -24.1% |
| Other tangible fixed assets | 26 | €6,558 | €5,848 | -€711 | -10.8% |
| Current assets | 29/58 | €484,108 | €694,064 | +€209,955 | +43.4% |
| Stocks and contracts in progress | 3 | €2,746 | €1,148 | -€1,597 | -58.2% |
| Stocks | 30/36 | €2,746 | €1,148 | -€1,597 | -58.2% |
| Amounts receivable within one year | 40/41 | €93,309 | €90,143 | -€3,166 | -3.4% |
| Trade receivables | 40 | €93,309 | €90,143 | -€3,166 | -3.4% |
| Cash at bank and in hand | 54/58 | €383,384 | €598,375 | +€214,991 | +56.1% |
| Deferred charges and accrued income | 490/1 | €4,669 | €4,396 | -€273 | -5.8% |
| Total equity and liabilities | 10/49 | €497,708 | €705,281 | +€207,573 | +41.7% |
| Equity | 10/15 | €394,802 | €600,230 | +€205,428 | +52.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €389,802 | €389,802 | = | 0.0% |
| Distributable reserves | 133 | €389,802 | €389,802 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €205,428 | +€205,428 | |
| Amounts payable | 17/49 | €102,906 | €105,051 | +€2,145 | +2.1% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €82,906 | €83,318 | +€412 | +0.5% |
| Financial debts | 43 | €86 | €518 | +€432 | +505% |
| Credit institutions | 430/8 | €86 | €518 | +€432 | +505% |
| Trade debts | 44 | €2,967 | €1,640 | -€1,327 | -44.7% |
| Suppliers | 440/4 | €2,967 | €1,640 | -€1,327 | -44.7% |
| Taxes, remuneration and social security | 45 | €72,744 | €79,370 | +€6,626 | +9.1% |
| Taxes | 450/3 | €72,744 | €79,370 | +€6,626 | +9.1% |
| Other amounts payable | 47/48 | €7,110 | €1,791 | -€5,319 | -74.8% |
| Accrued charges and deferred income | 492/3 | - | €1,733 | +€1,733 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,863 | €2,382 | +€519 | +27.9% |
| Other operating charges | 640/8 | €497 | €610 | +€113 | +22.7% |
| Gross operating margin | 9900 | €258,036 | €278,127 | +€20,091 | +7.8% |
| Operating profit (loss) | 9901 | €255,676 | €275,136 | +€19,459 | +7.6% |
| Financial income | 75/76B | €0 | €1 | +€1 | +156% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +156% |
| Financial charges | 65/66B | €7,396 | €6,350 | -€1,046 | -14.1% |
| Recurring financial charges | 65 | €7,396 | €6,350 | -€1,046 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €248,280 | €268,786 | +€20,506 | +8.3% |
| Income taxes | 67/77 | €57,738 | €63,358 | +€5,620 | +9.7% |
| Profit (loss) for the period | 9904 | €190,542 | €205,428 | +€14,886 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €190,542 | €205,428 | +€14,886 | +7.8% |
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 14 October 2026 via checked.be.