Mental Psy: 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 Psy
Largest movements
- Cash -€21,856
down €21,856 (-28.1%), from €77,745 to €55,888
mainly Contributions, distributions and other (-€123,295) and Smaller working-capital items (-€249)
- Receivables within one year -€14,754
down €14,754 (-100.0%), from €14,754 to €0
- Tangible fixed assets -€5,620
down €5,620 (-64.1%), from €8,769 to €3,149
- Profit (loss) carried forward -€44,467
down €44,467 (-55.9%), from €79,601 to €35,134
- Trade debts +€1,377
up €1,377 (+2101.8%), from €66 to €1,443
- Tax, wage and social debts +€1,108
up €1,108 (+8.8%), from €12,552 to €13,660
of which Taxes: +€1,108
- Gross operating margin +€5,402
up €5,402 (+5.4%), from €100,719 to €106,121
- Taxes +€1,306
up €1,306 (+6.6%), from €19,902 to €21,208
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 | €102,779 | €60,856 | -€41,924 | -40.8% |
| Fixed assets | 21/28 | €8,769 | €3,149 | -€5,620 | -64.1% |
| Tangible fixed assets | 22/27 | €8,769 | €3,149 | -€5,620 | -64.1% |
| Furniture and vehicles | 24 | €8,769 | €3,149 | -€5,620 | -64.1% |
| Current assets | 29/58 | €94,010 | €57,707 | -€36,304 | -38.6% |
| Amounts receivable within one year | 40/41 | €14,754 | €0 | -€14,754 | -100.0% |
| Other amounts receivable | 41 | €14,754 | €0 | -€14,754 | -100.0% |
| Cash at bank and in hand | 54/58 | €77,745 | €55,888 | -€21,856 | -28.1% |
| Deferred charges and accrued income | 490/1 | €1,511 | €1,819 | +€307 | +20.3% |
| Total equity and liabilities | 10/49 | €102,779 | €60,856 | -€41,924 | -40.8% |
| Equity | 10/15 | €90,161 | €45,695 | -€44,467 | -49.3% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €7,061 | €7,061 | = | 0.0% |
| Distributable reserves | 133 | €7,061 | €7,061 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,601 | €35,134 | -€44,467 | -55.9% |
| Amounts payable | 17/49 | €12,618 | €15,161 | +€2,543 | +20.2% |
| Amounts payable within one year | 42/48 | €12,618 | €15,161 | +€2,543 | +20.2% |
| Trade debts | 44 | €66 | €1,443 | +€1,377 | +2101.8% |
| Suppliers | 440/4 | €66 | €1,443 | +€1,377 | +2101.8% |
| Taxes, remuneration and social security | 45 | €12,552 | €13,660 | +€1,108 | +8.8% |
| Taxes | 450/3 | €9,902 | €11,010 | +€1,108 | +11.2% |
| Remuneration and social security | 454/9 | €2,650 | €2,650 | = | 0.0% |
| Other amounts payable | 47/48 | - | €58 | +€58 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,620 | €5,620 | = | 0.0% |
| Other operating charges | 640/8 | €306 | €691 | +€385 | +126.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €100,719 | €106,121 | +€5,402 | +5.4% |
| Operating profit (loss) | 9901 | €94,794 | €99,811 | +€5,017 | +5.3% |
| Financial income | 75/76B | €449 | €335 | -€114 | -25.3% |
| Recurring financial income | 75 | €449 | €335 | -€114 | -25.3% |
| Financial charges | 65/66B | €99 | €110 | +€11 | +11.3% |
| Recurring financial charges | 65 | €99 | €110 | +€11 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | €95,144 | €100,036 | +€4,892 | +5.1% |
| Income taxes | 67/77 | €19,902 | €21,208 | +€1,306 | +6.6% |
| Profit (loss) for the period | 9904 | €75,242 | €78,828 | +€3,586 | +4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €75,242 | €78,828 | +€3,586 | +4.8% |
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 29 September 2026 via checked.be.