MENS Consult: 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.
MENS Consult
Largest movements
- Current investments -€80,000
no longer reported in 2025 (was €80,000)
- Cash -€39,125
down €39,125 (-66.0%), from €59,315 to €20,190
mainly Contributions, distributions and other (-€258,709) and Investment in fixed assets (net) (-€4,418)
- Deferred charges and accrued income -€4,999
down €4,999 (-13.9%), from €35,987 to €30,988
- Tangible fixed assets +€3,187
up €3,187 (+36.2%), from €8,813 to €12,000
- Receivables within one year -€2,628
down €2,628 (-5.9%), from €44,562 to €41,934
of which Trade receivables: -€1,496
- Reserves -€195,189
no longer reported in 2025 (was €195,189)
- Other debts +€63,520
new in 2025: €63,520
- Tax, wage and social debts +€5,663
up €5,663 (+21.1%), from €26,902 to €32,565
of which Taxes: +€5,663
- Trade debts +€2,512
up €2,512 (+166%), from €1,515 to €4,026
- Other operating charges +€5,600
up €5,600 (+4,445%), from €126 to €5,726
- Gross operating margin -€3,601
down €3,601 (-3.8%), from €94,442 to €90,841
- Depreciation -€2,342
down €2,342 (-65.5%), from €3,573 to €1,231
- Financial charges +€1,847
up €1,847 (+604%), from €306 to €2,152
- Taxes -€1,011
down €1,011 (-5.0%), from €20,415 to €19,404
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 | €228,677 | €105,111 | -€123,565 | -54.0% |
| Fixed assets | 21/28 | €8,813 | €12,000 | +€3,187 | +36.2% |
| Tangible fixed assets | 22/27 | €8,813 | €12,000 | +€3,187 | +36.2% |
| Furniture and vehicles | 24 | €8,813 | €12,000 | +€3,187 | +36.2% |
| Current assets | 29/58 | €219,864 | €93,112 | -€126,752 | -57.7% |
| Amounts receivable within one year | 40/41 | €44,562 | €41,934 | -€2,628 | -5.9% |
| Trade receivables | 40 | €16,237 | €14,742 | -€1,496 | -9.2% |
| Other amounts receivable | 41 | €28,324 | €27,192 | -€1,132 | -4.0% |
| Current investments | 50/53 | €80,000 | - | -€80,000 | |
| Cash at bank and in hand | 54/58 | €59,315 | €20,190 | -€39,125 | -66.0% |
| Deferred charges and accrued income | 490/1 | €35,987 | €30,988 | -€4,999 | -13.9% |
| Total equity and liabilities | 10/49 | €228,677 | €105,111 | -€123,565 | -54.0% |
| Equity | 10/15 | €200,189 | €5,000 | -€195,189 | -97.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €195,189 | - | -€195,189 | |
| Distributable reserves | 133 | €195,189 | - | -€195,189 | |
| Amounts payable | 17/49 | €28,487 | €100,111 | +€71,624 | +251% |
| Amounts payable within one year | 42/48 | €28,416 | €100,111 | +€71,695 | +252% |
| Trade debts | 44 | €1,515 | €4,026 | +€2,512 | +166% |
| Suppliers | 440/4 | €1,515 | €4,026 | +€2,512 | +166% |
| Taxes, remuneration and social security | 45 | €26,902 | €32,565 | +€5,663 | +21.1% |
| Taxes | 450/3 | €24,825 | €30,488 | +€5,663 | +22.8% |
| Remuneration and social security | 454/9 | €2,077 | €2,077 | = | 0.0% |
| Other amounts payable | 47/48 | - | €63,520 | +€63,520 | |
| Accrued charges and deferred income | 492/3 | €71 | - | -€71 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,573 | €1,231 | -€2,342 | -65.5% |
| Other operating charges | 640/8 | €126 | €5,726 | +€5,600 | +4,445% |
| Gross operating margin | 9900 | €94,442 | €90,841 | -€3,601 | -3.8% |
| Operating profit (loss) | 9901 | €90,743 | €83,884 | -€6,860 | -7.6% |
| Financial income | 75/76B | €819 | €1,193 | +€374 | +45.7% |
| Recurring financial income | 75 | €819 | €1,193 | +€374 | +45.7% |
| Financial charges | 65/66B | €306 | €2,152 | +€1,847 | +604% |
| Recurring financial charges | 65 | €306 | €2,152 | +€1,847 | +604% |
| Profit (loss) for the period before taxes | 9903 | €91,256 | €82,924 | -€8,332 | -9.1% |
| Income taxes | 67/77 | €20,415 | €19,404 | -€1,011 | -5.0% |
| Profit (loss) for the period | 9904 | €70,841 | €63,520 | -€7,321 | -10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €70,841 | €63,520 | -€7,321 | -10.3% |
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 24 October 2026 via checked.be.