MENTAT 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.
MENTAT CONSULTING
Largest movements
- Receivables within one year +€26,162
up €26,162 (+110%), from €23,706 to €49,868
of which Trade receivables: +€29,240
- Current investments -€19,134
down €19,134 (-33.6%), from €56,918 to €37,784
- Tangible fixed assets -€4,127
down €4,127 (-62.0%), from €6,661 to €2,534
of which Furniture and vehicles: -€2,713
- Cash -€2,806
down €2,806 (-6.3%), from €44,725 to €41,919
mainly Contributions, distributions and other (-€90,000) and Receivables within one year (-€26,162)
- Profit (loss) carried forward -€15,960
down €15,960 (-66.4%), from €24,019 to €8,059
- Other debts +€10,000
up €10,000 (+12.5%), from €80,000 to €90,000
- Tax, wage and social debts +€5,954
up €5,954 (+233%), from €2,552 to €8,506
- Gross operating margin +€40,300
up €40,300 (+68.8%), from €58,594 to €98,894
- Taxes +€9,567
up €9,567 (+71.3%), from €13,414 to €22,981
- Financial income -€3,769
down €3,769 (-55.4%), from €6,800 to €3,031
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 | €132,621 | €132,785 | +€164 | +0.1% |
| Fixed assets | 21/28 | €6,661 | €2,534 | -€4,127 | -62.0% |
| Tangible fixed assets | 22/27 | €6,661 | €2,534 | -€4,127 | -62.0% |
| Plant, machinery and equipment | 23 | €3,116 | €1,702 | -€1,414 | -45.4% |
| Furniture and vehicles | 24 | €3,545 | €832 | -€2,713 | -76.5% |
| Current assets | 29/58 | €125,960 | €130,251 | +€4,291 | +3.4% |
| Amounts receivable within one year | 40/41 | €23,706 | €49,868 | +€26,162 | +110% |
| Trade receivables | 40 | €14,520 | €43,760 | +€29,240 | +201% |
| Other amounts receivable | 41 | €9,186 | €6,108 | -€3,078 | -33.5% |
| Current investments | 50/53 | €56,918 | €37,784 | -€19,134 | -33.6% |
| Cash at bank and in hand | 54/58 | €44,725 | €41,919 | -€2,806 | -6.3% |
| Deferred charges and accrued income | 490/1 | €611 | €680 | +€69 | +11.3% |
| Total equity and liabilities | 10/49 | €132,621 | €132,785 | +€164 | +0.1% |
| Equity | 10/15 | €44,479 | €28,519 | -€15,960 | -35.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,019 | €8,059 | -€15,960 | -66.4% |
| Amounts payable | 17/49 | €88,142 | €104,266 | +€16,124 | +18.3% |
| Amounts payable within one year | 42/48 | €88,142 | €104,266 | +€16,124 | +18.3% |
| Financial debts | 43 | €5,121 | €5,087 | -€34 | -0.7% |
| Credit institutions | 430/8 | €5,121 | €5,087 | -€34 | -0.7% |
| Trade debts | 44 | €469 | €673 | +€204 | +43.5% |
| Suppliers | 440/4 | €469 | €673 | +€204 | +43.5% |
| Taxes, remuneration and social security | 45 | €2,552 | €8,506 | +€5,954 | +233% |
| Taxes | 450/3 | €2,552 | €8,506 | +€5,954 | +233% |
| Other amounts payable | 47/48 | €80,000 | €90,000 | +€10,000 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,991 | €4,127 | -€864 | -17.3% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | €58,594 | €98,894 | +€40,300 | +68.8% |
| Operating profit (loss) | 9901 | €53,216 | €94,367 | +€41,151 | +77.3% |
| Financial income | 75/76B | €6,800 | €3,031 | -€3,769 | -55.4% |
| Recurring financial income | 75 | €6,800 | €3,031 | -€3,769 | -55.4% |
| Financial charges | 65/66B | €453 | €377 | -€76 | -16.8% |
| Recurring financial charges | 65 | €453 | €377 | -€76 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €59,563 | €97,021 | +€37,458 | +62.9% |
| Income taxes | 67/77 | €13,414 | €22,981 | +€9,567 | +71.3% |
| Profit (loss) for the period | 9904 | €46,149 | €74,040 | +€27,891 | +60.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,149 | €74,040 | +€27,891 | +60.4% |
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 13 October 2026 via checked.be.