FONDA - MENTAL: 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.
FONDA - MENTAL
Largest movements
- Receivables within one year -€34,499
down €34,499 (-88.6%), from €38,935 to €4,436
- Tangible fixed assets -€10,061
down €10,061 (-4.6%), from €218,855 to €208,794
of which Land and buildings: -€8,393
- Trade debts -€25,728
down €25,728 (-58.9%), from €43,671 to €17,943
- Other debts +€23,060
up €23,060 (+12.5%), from €184,471 to €207,531
- Debts after one year -€22,509
down €22,509 (-19.7%), from €114,103 to €91,594
of which Financial debts: -€22,369
- Profit (loss) carried forward -€13,038
down €13,038 (-4.8%), from -€270,200 to -€283,239
- Tax, wage and social debts -€5,868
down €5,868 (-86.6%), from €6,778 to €910
- Gross operating margin -€48,370
down €48,370 (-55.5%), from €87,132 to €38,762
- Depreciation -€8,145
down €8,145 (-44.7%), from €18,206 to €10,061
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 | €258,587 | €214,976 | -€43,612 | -16.9% |
| Fixed assets | 21/28 | €218,855 | €208,794 | -€10,061 | -4.6% |
| Tangible fixed assets | 22/27 | €218,855 | €208,794 | -€10,061 | -4.6% |
| Land and buildings | 22 | €212,597 | €204,204 | -€8,393 | -3.9% |
| Plant, machinery and equipment | 23 | €6,257 | €4,590 | -€1,668 | -26.7% |
| Current assets | 29/58 | €39,733 | €6,182 | -€33,551 | -84.4% |
| Amounts receivable within one year | 40/41 | €38,935 | €4,436 | -€34,499 | -88.6% |
| Trade receivables | 40 | €38,935 | €4,436 | -€34,499 | -88.6% |
| Cash at bank and in hand | 54/58 | €798 | €1,746 | +€948 | +119% |
| Total equity and liabilities | 10/49 | €258,587 | €214,976 | -€43,612 | -16.9% |
| Equity | 10/15 | -€112,333 | -€125,371 | -€13,038 | -11.6% |
| Contributions | 10/11 | €130,144 | €130,144 | = | 0.0% |
| Capital | 10 | €130,144 | €130,144 | = | 0.0% |
| Issued capital | 100 | €130,144 | €130,144 | = | 0.0% |
| Reserves | 13 | €27,723 | €27,723 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,973 | €8,973 | = | 0.0% |
| Legal reserve | 130 | €8,973 | €8,973 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€270,200 | -€283,239 | -€13,038 | -4.8% |
| Amounts payable | 17/49 | €370,920 | €340,347 | -€30,573 | -8.2% |
| Amounts payable after more than one year | 17 | €114,103 | €91,594 | -€22,509 | -19.7% |
| Financial debts | 170/4 | €112,663 | €90,294 | -€22,369 | -19.9% |
| Other amounts payable | 178/9 | €1,440 | €1,300 | -€140 | -9.7% |
| Amounts payable within one year | 42/48 | €256,818 | €248,753 | -€8,065 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €21,898 | €22,369 | +€471 | +2.2% |
| Trade debts | 44 | €43,671 | €17,943 | -€25,728 | -58.9% |
| Suppliers | 440/4 | €43,671 | €17,943 | -€25,728 | -58.9% |
| Taxes, remuneration and social security | 45 | €6,778 | €910 | -€5,868 | -86.6% |
| Taxes | 450/3 | €6,778 | €910 | -€5,868 | -86.6% |
| Other amounts payable | 47/48 | €184,471 | €207,531 | +€23,060 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,206 | €10,061 | -€8,145 | -44.7% |
| Other operating charges | 640/8 | €37,328 | €38,073 | +€746 | +2.0% |
| Gross operating margin | 9900 | €87,132 | €38,762 | -€48,370 | -55.5% |
| Operating profit (loss) | 9901 | €31,598 | -€9,372 | -€40,971 | |
| Financial income | 75/76B | €415 | - | -€415 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Non-recurring financial income | 76B | €414 | - | -€414 | |
| Financial charges | 65/66B | €3,853 | €3,666 | -€187 | -4.9% |
| Recurring financial charges | 65 | €3,853 | €3,666 | -€187 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €28,160 | -€13,038 | -€41,198 | |
| Profit (loss) for the period | 9904 | €28,160 | -€13,038 | -€41,198 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,160 | -€13,038 | -€41,198 |
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 15 October 2026 via checked.be.