MENTEN 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.
MENTEN CONSULTING
Largest movements
- Current investments -€219,028
down €219,028 (-67.4%), from €324,906 to €105,878
- Cash +€93,893
up €93,893 (+251%), from €37,423 to €131,316
mainly Current investments (+€219,028) and Depreciation (+€11,835)
- Tangible fixed assets -€11,835
down €11,835 (-14.5%), from €81,588 to €69,753
of which Land and buildings: -€11,560
- Other debts -€121,136
down €121,136 (-89.4%), from €135,469 to €14,333
- Debts after one year -€10,959
down €10,959 (-20.8%), from €52,662 to €41,703
of which Financial debts: -€10,959
- Profit (loss) carried forward -€4,801
down €4,801 (-20.9%), from €22,998 to €18,196
- Financial charges +€1,529
up €1,529 (+83.5%), from €1,832 to €3,361
- Financial income -€1,451
down €1,451 (-21.5%), from €6,746 to €5,295
- Other operating charges +€1,203
up €1,203 (+269%), from €446 to €1,650
- Gross operating margin +€295
up €295 (+4.5%), from €6,536 to €6,831
- Taxes -€88
down €88 (-52.1%), from €169 to €81
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 | €443,917 | €306,947 | -€136,970 | -30.9% |
| Fixed assets | 21/28 | €81,588 | €69,753 | -€11,835 | -14.5% |
| Tangible fixed assets | 22/27 | €81,588 | €69,753 | -€11,835 | -14.5% |
| Land and buildings | 22 | €81,198 | €69,638 | -€11,560 | -14.2% |
| Furniture and vehicles | 24 | €391 | €115 | -€275 | -70.5% |
| Current assets | 29/58 | €362,329 | €237,194 | -€125,135 | -34.5% |
| Current investments | 50/53 | €324,906 | €105,878 | -€219,028 | -67.4% |
| Cash at bank and in hand | 54/58 | €37,423 | €131,316 | +€93,893 | +251% |
| Total equity and liabilities | 10/49 | €443,917 | €306,947 | -€136,970 | -30.9% |
| Equity | 10/15 | €244,632 | €239,831 | -€4,801 | -2.0% |
| Contributions | 10/11 | €217,135 | €217,135 | = | 0.0% |
| Contributions outside capital | 11 | €217,135 | €217,135 | = | 0.0% |
| Other | 1109/19 | €217,135 | €217,135 | = | 0.0% |
| Reserves | 13 | €4,500 | €4,500 | = | 0.0% |
| Distributable reserves | 133 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,998 | €18,196 | -€4,801 | -20.9% |
| Amounts payable | 17/49 | €199,284 | €67,116 | -€132,168 | -66.3% |
| Amounts payable after more than one year | 17 | €52,662 | €41,703 | -€10,959 | -20.8% |
| Financial debts | 170/4 | €51,616 | €40,657 | -€10,959 | -21.2% |
| Other amounts payable | 178/9 | €1,046 | €1,046 | = | 0.0% |
| Amounts payable within one year | 42/48 | €146,622 | €25,413 | -€121,210 | -82.7% |
| Current portion of amounts payable after more than one year | 42 | €11,154 | €10,959 | -€195 | -1.7% |
| Trade debts | 44 | - | €121 | +€121 | |
| Suppliers | 440/4 | - | €121 | +€121 | |
| Other amounts payable | 47/48 | €135,469 | €14,333 | -€121,136 | -89.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,835 | €11,835 | = | 0.0% |
| Other operating charges | 640/8 | €446 | €1,650 | +€1,203 | +269% |
| Gross operating margin | 9900 | €6,536 | €6,831 | +€295 | +4.5% |
| Operating profit (loss) | 9901 | -€5,746 | -€6,654 | -€908 | -15.8% |
| Financial income | 75/76B | €6,746 | €5,295 | -€1,451 | -21.5% |
| Recurring financial income | 75 | €6,746 | €5,295 | -€1,451 | -21.5% |
| Financial charges | 65/66B | €1,832 | €3,361 | +€1,529 | +83.5% |
| Recurring financial charges | 65 | €1,832 | €3,361 | +€1,529 | +83.5% |
| Profit (loss) for the period before taxes | 9903 | -€832 | -€4,720 | -€3,888 | -467% |
| Income taxes | 67/77 | €169 | €81 | -€88 | -52.1% |
| Profit (loss) for the period | 9904 | -€1,001 | -€4,801 | -€3,800 | -380% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,001 | -€4,801 | -€3,800 | -380% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.