MENTIS CONSULT: 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.
MENTIS CONSULT
Largest movements
- Receivables within one year -€8,113
down €8,113 (-42.0%), from €19,328 to €11,215
of which Trade receivables: -€12,632
- Cash -€2,909
down €2,909 (-23.3%), from €12,479 to €9,570
mainly Trade debts (-€6,280) and Net result for the year (-€4,075)
- Tangible fixed assets -€2,335
down €2,335 (-71.5%), from €3,264 to €929
- Deferred charges and accrued income +€1,496
up €1,496 (+22.5%), from €6,645 to €8,141
- Trade debts -€6,280
down €6,280 (-41.2%), from €15,243 to €8,963
- Profit (loss) carried forward -€4,075
down €4,075 (-19.6%), from -€20,778 to -€24,853
- Tax, wage and social debts -€1,849
down €1,849 (-95.0%), from €1,947 to €98
- Gross operating margin -€3,957
down €3,957, from €3,265 to -€692
- Depreciation -€2,004
down €2,004 (-46.2%), from €4,339 to €2,335
- Other operating charges +€234
up €234 (+87.3%), from €268 to €501
- Financial charges -€69
down €69 (-12.2%), from €569 to €499
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 | €41,842 | €29,968 | -€11,874 | -28.4% |
| Fixed assets | 21/28 | €3,264 | €929 | -€2,335 | -71.5% |
| Tangible fixed assets | 22/27 | €3,264 | €929 | -€2,335 | -71.5% |
| Furniture and vehicles | 24 | €3,264 | €929 | -€2,335 | -71.5% |
| Current assets | 29/58 | €38,579 | €29,039 | -€9,539 | -24.7% |
| Amounts receivable within one year | 40/41 | €19,328 | €11,215 | -€8,113 | -42.0% |
| Trade receivables | 40 | €16,667 | €4,035 | -€12,632 | -75.8% |
| Other amounts receivable | 41 | €2,661 | €7,180 | +€4,519 | +170% |
| Current investments | 50/53 | €127 | €113 | -€14 | -11.0% |
| Cash at bank and in hand | 54/58 | €12,479 | €9,570 | -€2,909 | -23.3% |
| Deferred charges and accrued income | 490/1 | €6,645 | €8,141 | +€1,496 | +22.5% |
| Total equity and liabilities | 10/49 | €41,842 | €29,968 | -€11,874 | -28.4% |
| Equity | 10/15 | -€318 | -€4,393 | -€4,075 | -1,283% |
| 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 | -€20,778 | -€24,853 | -€4,075 | -19.6% |
| Amounts payable | 17/49 | €42,160 | €34,361 | -€7,799 | -18.5% |
| Amounts payable after more than one year | 17 | €22,000 | €22,000 | = | 0.0% |
| Other amounts payable | 178/9 | €22,000 | €22,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €17,190 | €9,061 | -€8,129 | -47.3% |
| Trade debts | 44 | €15,243 | €8,963 | -€6,280 | -41.2% |
| Suppliers | 440/4 | €15,243 | €8,963 | -€6,280 | -41.2% |
| Taxes, remuneration and social security | 45 | €1,947 | €98 | -€1,849 | -95.0% |
| Taxes | 450/3 | €1,947 | €98 | -€1,849 | -95.0% |
| Accrued charges and deferred income | 492/3 | €2,970 | €3,300 | +€330 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,339 | €2,335 | -€2,004 | -46.2% |
| Other operating charges | 640/8 | €268 | €501 | +€234 | +87.3% |
| Gross operating margin | 9900 | €3,265 | -€692 | -€3,957 | |
| Operating profit (loss) | 9901 | -€1,341 | -€3,527 | -€2,186 | -163% |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €569 | €499 | -€69 | -12.2% |
| Recurring financial charges | 65 | €569 | €499 | -€69 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,910 | -€4,015 | -€2,105 | -110% |
| Income taxes | 67/77 | €59 | €60 | +€1 | +0.9% |
| Profit (loss) for the period | 9904 | -€1,969 | -€4,075 | -€2,106 | -107% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,969 | -€4,075 | -€2,106 | -107% |
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 17 October 2026 via checked.be.