MENTEN LEGAL CONSTRUCT: 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 LEGAL CONSTRUCT
Largest movements
- Cash +€125,191
up €125,191 (+302%), from €41,498 to €166,690
mainly Net result for the year (+€79,540) and Investment in fixed assets (net) (+€39,325)
- Financial fixed assets -€60,452
down €60,452 (-100%), from €60,452 to €0
- Receivables within one year +€19,379
up €19,379 (+26.8%), from €72,248 to €91,627
of which Trade receivables: +€18,686
- Tangible fixed assets +€15,697
up €15,697 (+173%), from €9,055 to €24,752
of which Furniture and vehicles: +€11,281
- Reserves +€79,540
up €79,540 (+50.6%), from €157,162 to €236,703
- Tax, wage and social debts +€15,098
up €15,098 (+110%), from €13,702 to €28,800
of which Taxes: +€12,098
- Trade debts +€10,145
up €10,145, from €0 to €10,145
- Accrued charges and deferred income -€4,527
down €4,527 (-89.3%), from €5,071 to €545
- Financial income +€68,870
up €68,870 (+4,724%), from €1,458 to €70,328
of which Non-recurring financial income: +€68,577
- Gross operating margin +€18,965
up €18,965 (+127%), from €14,889 to €33,854
- Taxes +€13,521
up €13,521 (+368%), from €3,677 to €17,198
- Depreciation +€2,117
up €2,117 (+63.9%), from €3,313 to €5,430
- Other operating charges -€1,251
down €1,251 (-53.0%), from €2,362 to €1,111
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 | €194,536 | €294,792 | +€100,256 | +51.5% |
| Fixed assets | 21/28 | €69,507 | €24,752 | -€44,755 | -64.4% |
| Tangible fixed assets | 22/27 | €9,055 | €24,752 | +€15,697 | +173% |
| Land and buildings | 22 | €1,640 | €6,498 | +€4,859 | +296% |
| Plant, machinery and equipment | 23 | €3,880 | €3,437 | -€443 | -11.4% |
| Furniture and vehicles | 24 | €3,535 | €14,816 | +€11,281 | +319% |
| Financial fixed assets | 28 | €60,452 | €0 | -€60,452 | -100% |
| Current assets | 29/58 | €125,029 | €270,041 | +€145,012 | +116% |
| Amounts receivable after more than one year | 29 | €10,708 | €10,956 | +€247 | +2.3% |
| Other amounts receivable | 291 | €10,708 | €10,956 | +€247 | +2.3% |
| Amounts receivable within one year | 40/41 | €72,248 | €91,627 | +€19,379 | +26.8% |
| Trade receivables | 40 | €43,292 | €61,979 | +€18,686 | +43.2% |
| Other amounts receivable | 41 | €28,956 | €29,648 | +€692 | +2.4% |
| Cash at bank and in hand | 54/58 | €41,498 | €166,690 | +€125,191 | +302% |
| Deferred charges and accrued income | 490/1 | €574 | €768 | +€194 | +33.8% |
| Total equity and liabilities | 10/49 | €194,536 | €294,792 | +€100,256 | +51.5% |
| Equity | 10/15 | €175,762 | €255,303 | +€79,540 | +45.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €157,162 | €236,703 | +€79,540 | +50.6% |
| Distributable reserves | 133 | €157,162 | €236,703 | +€79,540 | +50.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €18,774 | €39,490 | +€20,716 | +110% |
| Amounts payable within one year | 42/48 | €13,702 | €38,945 | +€25,243 | +184% |
| Trade debts | 44 | €0 | €10,145 | +€10,145 | |
| Suppliers | 440/4 | €0 | €10,145 | +€10,145 | |
| Taxes, remuneration and social security | 45 | €13,702 | €28,800 | +€15,098 | +110% |
| Taxes | 450/3 | €13,702 | €25,800 | +€12,098 | +88.3% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Accrued charges and deferred income | 492/3 | €5,071 | €545 | -€4,527 | -89.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,313 | €5,430 | +€2,117 | +63.9% |
| Other operating charges | 640/8 | €2,362 | €1,111 | -€1,251 | -53.0% |
| Gross operating margin | 9900 | €14,889 | €33,854 | +€18,965 | +127% |
| Operating profit (loss) | 9901 | €9,213 | €27,313 | +€18,100 | +196% |
| Financial income | 75/76B | €1,458 | €70,328 | +€68,870 | +4,724% |
| Recurring financial income | 75 | €1,458 | €1,752 | +€293 | +20.1% |
| Non-recurring financial income | 76B | - | €68,577 | +€68,577 | |
| Financial charges | 65/66B | €1,117 | €904 | -€213 | -19.1% |
| Recurring financial charges | 65 | €1,117 | €904 | -€213 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €9,555 | €96,738 | +€87,183 | +912% |
| Income taxes | 67/77 | €3,677 | €17,198 | +€13,521 | +368% |
| Profit (loss) for the period | 9904 | €5,877 | €79,540 | +€73,663 | +1,253% |
| Profit (loss) for the period to be appropriated | 9905 | €5,877 | €79,540 | +€73,663 | +1,253% |
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 30 October 2026 via checked.be.