MENGARI 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.
MENGARI CONSULTING
Largest movements
- Cash +€31,101
up €31,101 (+626%), from €4,968 to €36,069
mainly Net result for the year (+€43,921) and Receivables within one year (+€17,941)
- Receivables within one year -€17,941
down €17,941 (-45.3%), from €39,564 to €21,623
of which Trade receivables: -€16,590
- Tangible fixed assets -€4,503
down €4,503 (-32.3%), from €13,940 to €9,438
- Tax, wage and social debts +€7,928
up €7,928 (+13.9%), from €56,897 to €64,825
of which Remuneration and social security: +€10,209
- Gross operating margin +€31,810
up €31,810 (+109%), from €29,137 to €60,947
- Taxes +€6,258
up €6,258 (+119%), from €5,252 to €11,510
- Depreciation -€1,205
down €1,205 (-21.1%), from €5,708 to €4,503
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 | €61,152 | €69,225 | +€8,073 | +13.2% |
| Fixed assets | 21/28 | €14,140 | €9,702 | -€4,438 | -31.4% |
| Tangible fixed assets | 22/27 | €13,940 | €9,438 | -€4,503 | -32.3% |
| Furniture and vehicles | 24 | €13,940 | €9,438 | -€4,503 | -32.3% |
| Financial fixed assets | 28 | €200 | €265 | +€65 | +32.4% |
| Current assets | 29/58 | €47,011 | €59,522 | +€12,511 | +26.6% |
| Amounts receivable within one year | 40/41 | €39,564 | €21,623 | -€17,941 | -45.3% |
| Trade receivables | 40 | €30,532 | €13,943 | -€16,590 | -54.3% |
| Other amounts receivable | 41 | €9,031 | €7,680 | -€1,351 | -15.0% |
| Cash at bank and in hand | 54/58 | €4,968 | €36,069 | +€31,101 | +626% |
| Deferred charges and accrued income | 490/1 | €2,480 | €1,830 | -€650 | -26.2% |
| Total equity and liabilities | 10/49 | €61,152 | €69,225 | +€8,073 | +13.2% |
| Equity | 10/15 | €2,000 | €2,000 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €59,152 | €67,225 | +€8,073 | +13.6% |
| Amounts payable within one year | 42/48 | €59,152 | €67,225 | +€8,073 | +13.6% |
| Trade debts | 44 | €2,254 | €2,399 | +€145 | +6.4% |
| Suppliers | 440/4 | €2,254 | €2,399 | +€145 | +6.4% |
| Taxes, remuneration and social security | 45 | €56,897 | €64,825 | +€7,928 | +13.9% |
| Taxes | 450/3 | €23,185 | €20,905 | -€2,281 | -9.8% |
| Remuneration and social security | 454/9 | €33,712 | €43,921 | +€10,209 | +30.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,708 | €4,503 | -€1,205 | -21.1% |
| Other operating charges | 640/8 | €445 | €889 | +€444 | +99.9% |
| Non-recurring operating charges | 66A | €352 | - | -€352 | |
| Gross operating margin | 9900 | €29,137 | €60,947 | +€31,810 | +109% |
| Operating profit (loss) | 9901 | €22,633 | €55,556 | +€32,923 | +145% |
| Financial income | 75/76B | €531 | €1 | -€530 | -99.8% |
| Recurring financial income | 75 | €531 | €1 | -€530 | -99.8% |
| Financial charges | 65/66B | €383 | €126 | -€257 | -67.2% |
| Recurring financial charges | 65 | €383 | €126 | -€257 | -67.2% |
| Profit (loss) for the period before taxes | 9903 | €22,781 | €55,431 | +€32,650 | +143% |
| Income taxes | 67/77 | €5,252 | €11,510 | +€6,258 | +119% |
| Profit (loss) for the period | 9904 | €17,529 | €43,921 | +€26,392 | +151% |
| Profit (loss) for the period to be appropriated | 9905 | €17,529 | €43,921 | +€26,392 | +151% |
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 18 October 2026 via checked.be.