Mennes 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.
Mennes Consulting
Largest movements
- Current investments +€225,000
up €225,000 (+56.3%), from €400,000 to €625,000
- Cash -€16,030
down €16,030 (-22.0%), from €72,721 to €56,691
mainly Current investments (-€225,000) and Receivables within one year (-€6,539)
- Reserves +€212,552
up €212,552 (+43.4%), from €489,713 to €702,265
- Gross operating margin +€86,713
up €86,713 (+39.7%), from €218,294 to €305,007
- Taxes +€26,293
up €26,293 (+38.9%), from €67,634 to €93,927
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 | €518,834 | €732,071 | +€213,237 | +41.1% |
| Fixed assets | 21/28 | €13,088 | €10,745 | -€2,343 | -17.9% |
| Tangible fixed assets | 22/27 | €13,088 | €10,745 | -€2,343 | -17.9% |
| Furniture and vehicles | 24 | €13,088 | €10,745 | -€2,343 | -17.9% |
| Current assets | 29/58 | €505,746 | €721,326 | +€215,580 | +42.6% |
| Amounts receivable within one year | 40/41 | €32,138 | €38,677 | +€6,539 | +20.3% |
| Trade receivables | 40 | €30,903 | €38,677 | +€7,774 | +25.2% |
| Other amounts receivable | 41 | €1,235 | - | -€1,235 | |
| Current investments | 50/53 | €400,000 | €625,000 | +€225,000 | +56.3% |
| Cash at bank and in hand | 54/58 | €72,721 | €56,691 | -€16,030 | -22.0% |
| Deferred charges and accrued income | 490/1 | €887 | €957 | +€71 | +8.0% |
| Total equity and liabilities | 10/49 | €518,834 | €732,071 | +€213,237 | +41.1% |
| Equity | 10/15 | €494,713 | €707,265 | +€212,552 | +43.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €489,713 | €702,265 | +€212,552 | +43.4% |
| Distributable reserves | 133 | €489,713 | €702,265 | +€212,552 | +43.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | 0.0% |
| Amounts payable | 17/49 | €24,120 | €24,805 | +€685 | +2.8% |
| Amounts payable within one year | 42/48 | €23,070 | €23,755 | +€685 | +3.0% |
| Trade debts | 44 | €169 | €16 | -€152 | -90.3% |
| Suppliers | 440/4 | €169 | €16 | -€152 | -90.3% |
| Taxes, remuneration and social security | 45 | €16,348 | €17,171 | +€823 | +5.0% |
| Taxes | 450/3 | €12,348 | €15,341 | +€2,993 | +24.2% |
| Remuneration and social security | 454/9 | €4,000 | €1,830 | -€2,170 | -54.3% |
| Other amounts payable | 47/48 | €6,554 | €6,568 | +€15 | +0.2% |
| Accrued charges and deferred income | 492/3 | €1,050 | €1,050 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,383 | €2,343 | -€40 | -1.7% |
| Other operating charges | 640/8 | €1,006 | €639 | -€367 | -36.4% |
| Gross operating margin | 9900 | €218,294 | €305,007 | +€86,713 | +39.7% |
| Operating profit (loss) | 9901 | €214,906 | €302,025 | +€87,119 | +40.5% |
| Financial income | 75/76B | €4,732 | €4,500 | -€232 | -4.9% |
| Recurring financial income | 75 | €4,732 | €4,500 | -€232 | -4.9% |
| Financial charges | 65/66B | €50 | €46 | -€4 | -7.5% |
| Recurring financial charges | 65 | €50 | €46 | -€4 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €219,588 | €306,479 | +€86,891 | +39.6% |
| Income taxes | 67/77 | €67,634 | €93,927 | +€26,293 | +38.9% |
| Profit (loss) for the period | 9904 | €151,954 | €212,552 | +€60,598 | +39.9% |
| Profit (loss) for the period to be appropriated | 9905 | €151,954 | €212,552 | +€60,598 | +39.9% |
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 31 October 2026 via checked.be.