MENNIDENT: 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.
MENNIDENT
Largest movements
- Cash -€21,627
down €21,627 (-4.9%), from €444,269 to €422,642
mainly Contributions, distributions and other (-€100,554) and Receivables within one year (-€8,097)
- Tangible fixed assets -€17,041
down €17,041 (-35.8%), from €47,631 to €30,591
of which Furniture and vehicles: -€17,041
- Receivables within one year +€8,097
up €8,097 (+135%), from €6,012 to €14,109
of which Other amounts receivable: +€11,395
- Reserves -€53,427
down €53,427 (-11.3%), from €474,043 to €420,615
- Other debts +€27,721
up €27,721 (+38.1%), from €72,729 to €100,450
- Gross operating margin -€43,119
down €43,119 (-27.2%), from €158,690 to €115,571
- Taxes -€10,073
down €10,073 (-34.8%), from €28,962 to €18,889
- Depreciation -€3,503
down €3,503 (-17.1%), from €20,544 to €17,041
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 | €596,282 | €567,903 | -€28,379 | -4.8% |
| Fixed assets | 21/28 | €47,631 | €30,591 | -€17,041 | -35.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €47,631 | €30,591 | -€17,041 | -35.8% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €47,631 | €30,591 | -€17,041 | -35.8% |
| Current assets | 29/58 | €548,650 | €537,312 | -€11,338 | -2.1% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,012 | €14,109 | +€8,097 | +135% |
| Trade receivables | 40 | €4,934 | €1,636 | -€3,298 | -66.8% |
| Other amounts receivable | 41 | €1,078 | €12,473 | +€11,395 | +1,058% |
| Current investments | 50/53 | €95,381 | €96,638 | +€1,256 | +1.3% |
| Cash at bank and in hand | 54/58 | €444,269 | €422,642 | -€21,627 | -4.9% |
| Deferred charges and accrued income | 490/1 | €1,989 | €2,924 | +€935 | +47.0% |
| Total equity and liabilities | 10/49 | €596,282 | €567,903 | -€28,379 | -4.8% |
| Equity | 10/15 | €495,743 | €442,315 | -€53,427 | -10.8% |
| Contributions | 10/11 | €21,700 | €21,700 | = | 0.0% |
| Reserves | 13 | €474,043 | €420,615 | -€53,427 | -11.3% |
| Distributable reserves | 133 | €474,043 | €420,615 | -€53,427 | -11.3% |
| Provisions and deferred taxes | 16 | €2,220 | €2,220 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €2,220 | €2,220 | = | 0.0% |
| Major repairs and maintenance | 162 | €2,220 | €2,220 | = | 0.0% |
| Amounts payable | 17/49 | €98,319 | €123,368 | +€25,048 | +25.5% |
| Amounts payable within one year | 42/48 | €98,319 | €123,368 | +€25,048 | +25.5% |
| Trade debts | 44 | €10,592 | €7,161 | -€3,431 | -32.4% |
| Suppliers | 440/4 | €10,592 | €7,161 | -€3,431 | -32.4% |
| Taxes, remuneration and social security | 45 | €14,998 | €15,756 | +€758 | +5.1% |
| Taxes | 450/3 | €9,665 | €10,265 | +€600 | +6.2% |
| Remuneration and social security | 454/9 | €5,333 | €5,491 | +€158 | +3.0% |
| Other amounts payable | 47/48 | €72,729 | €100,450 | +€27,721 | +38.1% |
| Remuneration, social security and pensions | 62 | €32,531 | €33,510 | +€980 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,544 | €17,041 | -€3,503 | -17.1% |
| Other operating charges | 640/8 | €1,761 | €1,036 | -€725 | -41.2% |
| Gross operating margin | 9900 | €158,690 | €115,571 | -€43,119 | -27.2% |
| Operating profit (loss) | 9901 | €103,854 | €63,984 | -€39,870 | -38.4% |
| Financial income | 75/76B | €774 | €2,121 | +€1,347 | +174% |
| Recurring financial income | 75 | €774 | €2,121 | +€1,347 | +174% |
| Financial charges | 65/66B | €73 | €89 | +€17 | +22.9% |
| Recurring financial charges | 65 | €73 | €89 | +€17 | +22.9% |
| Profit (loss) for the period before taxes | 9903 | €104,555 | €66,016 | -€38,540 | -36.9% |
| Income taxes | 67/77 | €28,962 | €18,889 | -€10,073 | -34.8% |
| Profit (loss) for the period | 9904 | €75,593 | €47,127 | -€28,467 | -37.7% |
| Profit (loss) for the period to be appropriated | 9905 | €75,593 | €47,127 | -€28,467 | -37.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.