Menci care & solutions: 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.
Menci care & solutions
Largest movements
- Deferred charges and accrued income -€32,726
down €32,726 (-28.4%), from €115,296 to €82,570
- Tangible fixed assets +€28,104
up €28,104 (+10.0%), from €280,991 to €309,094
of which Land and buildings: +€19,872
- Receivables within one year -€22,670
down €22,670 (-23.3%), from €97,107 to €74,437
of which Trade receivables: -€23,294
- Cash +€13,023
up €13,023 (+52.7%), from €24,730 to €37,753
mainly Deferred charges and accrued income (+€32,726) and Receivables within one year (+€22,670)
- Other debts -€25,574
down €25,574 (-67.6%), from €37,839 to €12,264
- Debts after one year +€16,056
up €16,056 (+9.2%), from €174,293 to €190,349
- Trade debts -€11,497
down €11,497 (-13.0%), from €88,331 to €76,834
- Gross operating margin -€27,278
down €27,278 (-42.9%), from €63,612 to €36,334
- Taxes -€7,106
down €7,106 (-69.7%), from €10,200 to €3,094
- Depreciation +€4,771
up €4,771 (+36.5%), from €13,058 to €17,829
- Financial income +€3,962
up €3,962 (+6,166%), from €64 to €4,026
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 | €518,379 | €504,610 | -€13,769 | -2.7% |
| Fixed assets | 21/28 | €280,991 | €309,594 | +€28,604 | +10.2% |
| Tangible fixed assets | 22/27 | €280,991 | €309,094 | +€28,104 | +10.0% |
| Land and buildings | 22 | €265,593 | €285,465 | +€19,872 | +7.5% |
| Plant, machinery and equipment | 23 | €5,832 | €14,963 | +€9,131 | +157% |
| Furniture and vehicles | 24 | €9,566 | €8,666 | -€900 | -9.4% |
| Financial fixed assets | 28 | €0 | €500 | +€500 | |
| Current assets | 29/58 | €237,388 | €195,016 | -€42,373 | -17.8% |
| Amounts receivable within one year | 40/41 | €97,107 | €74,437 | -€22,670 | -23.3% |
| Trade receivables | 40 | €91,497 | €68,204 | -€23,294 | -25.5% |
| Other amounts receivable | 41 | €5,610 | €6,233 | +€624 | +11.1% |
| Current investments | 50/53 | €255 | €255 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €24,730 | €37,753 | +€13,023 | +52.7% |
| Deferred charges and accrued income | 490/1 | €115,296 | €82,570 | -€32,726 | -28.4% |
| Total equity and liabilities | 10/49 | €518,379 | €504,610 | -€13,769 | -2.7% |
| Equity | 10/15 | €165,475 | €167,173 | +€1,698 | +1.0% |
| Contributions | 10/11 | €18,791 | €18,791 | = | 0.0% |
| Reserves | 13 | €146,685 | €148,382 | +€1,698 | +1.2% |
| Distributable reserves | 133 | €146,685 | €148,382 | +€1,698 | +1.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €352,904 | €337,437 | -€15,467 | -4.4% |
| Amounts payable after more than one year | 17 | €174,293 | €190,349 | +€16,056 | +9.2% |
| Financial debts | 170/4 | €174,293 | €190,349 | +€16,056 | +9.2% |
| Amounts payable within one year | 42/48 | €147,209 | €116,825 | -€30,384 | -20.6% |
| Current portion of amounts payable after more than one year | 42 | €11,364 | €16,241 | +€4,877 | +42.9% |
| Financial debts | 43 | €1,710 | €1,927 | +€217 | +12.7% |
| Credit institutions | 430/8 | €1,710 | €1,927 | +€217 | +12.7% |
| Trade debts | 44 | €88,331 | €76,834 | -€11,497 | -13.0% |
| Suppliers | 440/4 | €88,331 | €76,834 | -€11,497 | -13.0% |
| Taxes, remuneration and social security | 45 | €7,966 | €9,558 | +€1,592 | +20.0% |
| Taxes | 450/3 | €7,966 | €9,558 | +€1,592 | +20.0% |
| Other amounts payable | 47/48 | €37,839 | €12,264 | -€25,574 | -67.6% |
| Accrued charges and deferred income | 492/3 | €31,402 | €30,263 | -€1,139 | -3.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,058 | €17,829 | +€4,771 | +36.5% |
| Other operating charges | 640/8 | €889 | €1,058 | +€169 | +19.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €63,612 | €36,334 | -€27,278 | -42.9% |
| Operating profit (loss) | 9901 | €49,665 | €17,446 | -€32,219 | -64.9% |
| Financial income | 75/76B | €64 | €4,026 | +€3,962 | +6,166% |
| Recurring financial income | 75 | €64 | €4,026 | +€3,962 | +6,166% |
| Financial charges | 65/66B | €15,584 | €15,015 | -€570 | -3.7% |
| Recurring financial charges | 65 | €15,584 | €15,015 | -€570 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €34,145 | €6,457 | -€27,688 | -81.1% |
| Income taxes | 67/77 | €10,200 | €3,094 | -€7,106 | -69.7% |
| Profit (loss) for the period | 9904 | €23,945 | €3,364 | -€20,581 | -86.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,945 | €3,364 | -€20,581 | -86.0% |
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 27 October 2026 via checked.be.