HU-MENTIS: 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.
HU-MENTIS
Largest movements
- Receivables within one year +€55,570
up €55,570 (+139%), from €40,044 to €95,613
of which Trade receivables: +€32,850
- Cash +€14,229
up €14,229 (+170%), from €8,391 to €22,620
mainly Net result for the year (+€40,604) and Advances received (+€39,749)
- Deferred charges and accrued income +€2,320
new in 2025: €2,320
- Profit (loss) carried forward +€40,604
up €40,604 (+68.7%), from €59,145 to €99,749
- Advances received +€39,749
new in 2025: €39,749
- Trade debts -€6,283
down €6,283 (-74.3%), from €8,461 to €2,177
- Current portion of long-term debt -€3,253
down €3,253 (-53.5%), from €6,084 to €2,830
- Tax, wage and social debts +€3,081
up €3,081 (+30.6%), from €10,078 to €13,159
of which Taxes: +€4,581
- Gross operating margin +€29,075
up €29,075 (+85.4%), from €34,027 to €63,102
- Taxes +€11,649
up €11,649 (+2,988%), from €390 to €12,039
- Depreciation +€1,906
up €1,906 (+20.8%), from €9,166 to €11,073
- Financial income +€735
up €735 (+36.4%), from €2,019 to €2,754
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 | €92,598 | €163,664 | +€71,066 | +76.7% |
| Fixed assets | 21/28 | €44,163 | €43,111 | -€1,052 | -2.4% |
| Intangible fixed assets | 21 | €1,121 | €745 | -€376 | -33.5% |
| Tangible fixed assets | 22/27 | €41,937 | €41,261 | -€676 | -1.6% |
| Furniture and vehicles | 24 | €16,056 | €9,869 | -€6,186 | -38.5% |
| Other tangible fixed assets | 26 | €25,882 | €31,392 | +€5,510 | +21.3% |
| Financial fixed assets | 28 | €1,105 | €1,105 | = | 0.0% |
| Current assets | 29/58 | €48,434 | €120,553 | +€72,118 | +149% |
| Amounts receivable within one year | 40/41 | €40,044 | €95,613 | +€55,570 | +139% |
| Trade receivables | 40 | €0 | €32,850 | +€32,850 | |
| Other amounts receivable | 41 | €40,044 | €62,763 | +€22,720 | +56.7% |
| Cash at bank and in hand | 54/58 | €8,391 | €22,620 | +€14,229 | +170% |
| Deferred charges and accrued income | 490/1 | - | €2,320 | +€2,320 | |
| Total equity and liabilities | 10/49 | €92,598 | €163,664 | +€71,066 | +76.7% |
| Equity | 10/15 | €64,145 | €104,749 | +€40,604 | +63.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,145 | €99,749 | +€40,604 | +68.7% |
| Amounts payable | 17/49 | €28,452 | €58,915 | +€30,463 | +107% |
| Amounts payable after more than one year | 17 | €2,830 | €0 | -€2,830 | -100% |
| Financial debts | 170/4 | €2,830 | €0 | -€2,830 | -100% |
| Amounts payable within one year | 42/48 | €24,622 | €57,915 | +€33,293 | +135% |
| Current portion of amounts payable after more than one year | 42 | €6,084 | €2,830 | -€3,253 | -53.5% |
| Trade debts | 44 | €8,461 | €2,177 | -€6,283 | -74.3% |
| Suppliers | 440/4 | €8,461 | €2,177 | -€6,283 | -74.3% |
| Advances received on contracts in progress | 46 | - | €39,749 | +€39,749 | |
| Taxes, remuneration and social security | 45 | €10,078 | €13,159 | +€3,081 | +30.6% |
| Taxes | 450/3 | €8,578 | €13,159 | +€4,581 | +53.4% |
| Remuneration and social security | 454/9 | €1,500 | €0 | -€1,500 | -100% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,166 | €11,073 | +€1,906 | +20.8% |
| Other operating charges | 640/8 | €1,572 | €1,551 | -€21 | -1.3% |
| Gross operating margin | 9900 | €34,027 | €63,102 | +€29,075 | +85.4% |
| Operating profit (loss) | 9901 | €23,289 | €50,478 | +€27,189 | +117% |
| Financial income | 75/76B | €2,019 | €2,754 | +€735 | +36.4% |
| Recurring financial income | 75 | €2,019 | €2,754 | +€735 | +36.4% |
| Financial charges | 65/66B | €936 | €589 | -€347 | -37.1% |
| Recurring financial charges | 65 | €936 | €589 | -€347 | -37.1% |
| Profit (loss) for the period before taxes | 9903 | €24,372 | €52,643 | +€28,271 | +116% |
| Income taxes | 67/77 | €390 | €12,039 | +€11,649 | +2,988% |
| Profit (loss) for the period | 9904 | €23,982 | €40,604 | +€16,622 | +69.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,982 | €40,604 | +€16,622 | +69.3% |
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 24 October 2026 via checked.be.