Mental Performance: what changed
Two fiscal 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.
Mental Performance
Largest movements
- Cash -€8,071
down €8,071 (-20.6%), from €39,249 to €31,179
mainly Contributions, distributions and other (-€23,847) and Tax, wage and social debts (-€4,878)
- Receivables within one year -€4,172
down €4,172 (-71.5%), from €5,839 to €1,666
of which Other amounts receivable: -€2,429
- Tangible fixed assets -€2,172
down €2,172 (-82.5%), from €2,633 to €461
- Reserves -€6,052
down €6,052 (-19.0%), from €31,796 to €25,744
- Tax, wage and social debts -€4,878
down €4,878 (-86.2%), from €5,661 to €783
of which Taxes: -€4,016
- Trade debts -€4,398
down €4,398 (-49.0%), from €8,972 to €4,574
- Gross operating margin +€10,461
up €10,461 (+56.7%), from €18,454 to €28,916
- Taxes +€3,116
up €3,116 (+77.2%), from €4,036 to €7,152
- Depreciation -€674
down €674 (-21.3%), from €3,170 to €2,496
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.
Cash bridge derived
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 | €48,804 | €33,935 | -€14,869 | -30.5% |
| Formation expenses | 20 | €708 | €384 | -€324 | -45.7% |
| Fixed assets | 21/28 | €2,633 | €461 | -€2,172 | -82.5% |
| Tangible fixed assets | 22/27 | €2,633 | €461 | -€2,172 | -82.5% |
| Furniture and vehicles | 24 | €2,633 | €461 | -€2,172 | -82.5% |
| Current assets | 29/58 | €45,462 | €33,089 | -€12,373 | -27.2% |
| Amounts receivable within one year | 40/41 | €5,839 | €1,666 | -€4,172 | -71.5% |
| Trade receivables | 40 | €2,947 | €1,204 | -€1,743 | -59.2% |
| Other amounts receivable | 41 | €2,891 | €462 | -€2,429 | -84.0% |
| Cash at bank and in hand | 54/58 | €39,249 | €31,179 | -€8,071 | -20.6% |
| Deferred charges and accrued income | 490/1 | €374 | €244 | -€130 | -34.8% |
| Total equity and liabilities | 10/49 | €48,804 | €33,935 | -€14,869 | -30.5% |
| Equity | 10/15 | €33,796 | €27,744 | -€6,052 | -17.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €31,796 | €25,744 | -€6,052 | -19.0% |
| Distributable reserves | 133 | €31,796 | €25,744 | -€6,052 | -19.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €15,008 | €6,191 | -€8,817 | -58.8% |
| Amounts payable within one year | 42/48 | €14,633 | €6,191 | -€8,442 | -57.7% |
| Financial debts | 43 | - | €417 | +€417 | |
| Credit institutions | 430/8 | - | €417 | +€417 | |
| Trade debts | 44 | €8,972 | €4,574 | -€4,398 | -49.0% |
| Suppliers | 440/4 | €8,972 | €4,574 | -€4,398 | -49.0% |
| Taxes, remuneration and social security | 45 | €5,661 | €783 | -€4,878 | -86.2% |
| Taxes | 450/3 | €4,799 | €783 | -€4,016 | -83.7% |
| Remuneration and social security | 454/9 | €862 | €0 | -€862 | -100.0% |
| Other amounts payable | 47/48 | €0 | €417 | +€417 | |
| Accrued charges and deferred income | 492/3 | €375 | €0 | -€375 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,170 | €2,496 | -€674 | -21.3% |
| Other operating charges | 640/8 | €1,216 | €1,432 | +€216 | +17.8% |
| Gross operating margin | 9900 | €18,454 | €28,916 | +€10,461 | +56.7% |
| Operating profit (loss) | 9901 | €14,069 | €24,988 | +€10,919 | +77.6% |
| Financial income | 75/76B | €4 | €84 | +€81 | +2097.4% |
| Recurring financial income | 75 | €4 | €84 | +€81 | +2097.4% |
| Financial charges | 65/66B | €182 | €126 | -€56 | -30.8% |
| Recurring financial charges | 65 | €182 | €126 | -€56 | -30.8% |
| Profit (loss) for the period before taxes | 9903 | €13,891 | €24,947 | +€11,056 | +79.6% |
| Income taxes | 67/77 | €4,036 | €7,152 | +€3,116 | +77.2% |
| Profit (loss) for the period | 9904 | €9,855 | €17,795 | +€7,940 | +80.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,855 | €17,795 | +€7,940 | +80.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.