MANTIS CONSULTING: 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.
MANTIS CONSULTING
Largest movements
- Cash +€226,249
up €226,249 (+257%), from €88,117 to €314,366
mainly Net result for the year (+€213,289) and Current investments (+€177,800)
- Current investments -€177,800
no longer reported in 2025 (was €177,800)
- Deferred charges and accrued income +€41,836
up €41,836 (+1,255%), from €3,334 to €45,170
- Receivables within one year -€22,878
down €22,878 (-9.8%), from €232,284 to €209,406
of which Trade receivables: -€21,655
- Reserves +€209,214
up €209,214 (+107%), from €196,027 to €405,241
- Other debts -€168,391
down €168,391 (-97.6%), from €172,466 to €4,075
- Trade debts +€18,273
up €18,273 (+50.2%), from €36,381 to €54,653
- Tax, wage and social debts +€11,447
up €11,447 (+10.3%), from €111,122 to €122,569
of which Remuneration and social security: +€23,424
- Staff costs +€102,790
up €102,790 (+38.2%), from €269,367 to €372,157
- Gross operating margin +€14,565
up €14,565 (+2.5%), from €591,690 to €606,255
- Taxes +€9,835
up €9,835 (+1,182%), from €832 to €10,668
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 | €524,865 | €594,056 | +€69,191 | +13.2% |
| Fixed assets | 21/28 | €23,330 | €25,113 | +€1,784 | +7.6% |
| Intangible fixed assets | 21 | €7,098 | €11,825 | +€4,727 | +66.6% |
| Tangible fixed assets | 22/27 | €16,191 | €13,289 | -€2,903 | -17.9% |
| Furniture and vehicles | 24 | €12,349 | €10,923 | -€1,427 | -11.6% |
| Leasing and similar rights | 25 | €3,842 | €2,366 | -€1,476 | -38.4% |
| Financial fixed assets | 28 | €40 | €0 | -€40 | -100% |
| Current assets | 29/58 | €501,535 | €568,943 | +€67,407 | +13.4% |
| Amounts receivable within one year | 40/41 | €232,284 | €209,406 | -€22,878 | -9.8% |
| Trade receivables | 40 | €219,213 | €197,558 | -€21,655 | -9.9% |
| Other amounts receivable | 41 | €13,071 | €11,848 | -€1,223 | -9.4% |
| Current investments | 50/53 | €177,800 | - | -€177,800 | |
| Cash at bank and in hand | 54/58 | €88,117 | €314,366 | +€226,249 | +257% |
| Deferred charges and accrued income | 490/1 | €3,334 | €45,170 | +€41,836 | +1,255% |
| Total equity and liabilities | 10/49 | €524,865 | €594,056 | +€69,191 | +13.2% |
| Equity | 10/15 | €201,027 | €410,241 | +€209,214 | +104% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €196,027 | €405,241 | +€209,214 | +107% |
| Distributable reserves | 133 | €196,027 | €405,241 | +€209,214 | +107% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €323,838 | €183,815 | -€140,023 | -43.2% |
| Amounts payable after more than one year | 17 | €2,125 | €783 | -€1,342 | -63.2% |
| Financial debts | 170/4 | €2,125 | €783 | -€1,342 | -63.2% |
| Amounts payable within one year | 42/48 | €321,575 | €182,860 | -€138,715 | -43.1% |
| Current portion of amounts payable after more than one year | 42 | €1,342 | €1,342 | = | 0.0% |
| Financial debts | 43 | €264 | €221 | -€43 | -16.4% |
| Credit institutions | 430/8 | €264 | €221 | -€43 | -16.4% |
| Trade debts | 44 | €36,381 | €54,653 | +€18,273 | +50.2% |
| Suppliers | 440/4 | €36,381 | €54,653 | +€18,273 | +50.2% |
| Taxes, remuneration and social security | 45 | €111,122 | €122,569 | +€11,447 | +10.3% |
| Taxes | 450/3 | €46,263 | €34,286 | -€11,977 | -25.9% |
| Remuneration and social security | 454/9 | €64,859 | €88,283 | +€23,424 | +36.1% |
| Other amounts payable | 47/48 | €172,466 | €4,075 | -€168,391 | -97.6% |
| Accrued charges and deferred income | 492/3 | €138 | €172 | +€34 | +24.5% |
| Remuneration, social security and pensions | 62 | €269,367 | €372,157 | +€102,790 | +38.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,329 | €9,279 | +€951 | +11.4% |
| Other operating charges | 640/8 | €838 | €544 | -€295 | -35.1% |
| Gross operating margin | 9900 | €591,690 | €606,255 | +€14,565 | +2.5% |
| Operating profit (loss) | 9901 | €313,156 | €224,275 | -€88,881 | -28.4% |
| Financial income | 75/76B | €1,684 | €2,123 | +€440 | +26.1% |
| Recurring financial income | 75 | €1,684 | €2,123 | +€440 | +26.1% |
| Financial charges | 65/66B | €2,009 | €2,441 | +€433 | +21.5% |
| Recurring financial charges | 65 | €2,009 | €2,441 | +€433 | +21.5% |
| Profit (loss) for the period before taxes | 9903 | €312,831 | €223,957 | -€88,874 | -28.4% |
| Income taxes | 67/77 | €832 | €10,668 | +€9,835 | +1,182% |
| Profit (loss) for the period | 9904 | €311,999 | €213,289 | -€98,709 | -31.6% |
| Profit (loss) for the period to be appropriated | 9905 | €311,999 | €213,289 | -€98,709 | -31.6% |
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 13 October 2026 via checked.be.