MENTIS SERVICES: 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 SERVICES
Largest movements
- Cash +€164,152
up €164,152 (+37.6%), from €436,845 to €600,997
mainly Depreciation (+€447,113) and Net result for the year (+€177,732)
- Receivables within one year +€69,656
up €69,656 (+23.9%), from €290,985 to €360,641
of which Trade receivables: +€41,925
- Intangible fixed assets -€48,738
down €48,738 (-4.6%), from €1.1m to €1.0m
- Profit (loss) carried forward +€177,732
up €177,732 (+1.3%), from -€13.4m to -€13.2m
- Gross operating margin +€20,677
up €20,677 (+2.9%), from €715,090 to €735,767
- Staff costs +€14,427
up €14,427 (+15.2%), from €94,655 to €109,082
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 | €3,343,051 | €3,526,328 | +€183,277 | +5.5% |
| Fixed assets | 21/28 | €2,464,852 | €2,414,506 | -€50,346 | -2.0% |
| Intangible fixed assets | 21 | €1,061,730 | €1,012,992 | -€48,738 | -4.6% |
| Tangible fixed assets | 22/27 | €3,122 | €1,514 | -€1,608 | -51.5% |
| Furniture and vehicles | 24 | €3,122 | €1,514 | -€1,608 | -51.5% |
| Financial fixed assets | 28 | €1,400,000 | €1,400,000 | = | 0.0% |
| Current assets | 29/58 | €878,199 | €1,111,822 | +€233,623 | +26.6% |
| Amounts receivable within one year | 40/41 | €290,985 | €360,641 | +€69,656 | +23.9% |
| Trade receivables | 40 | €265,048 | €306,973 | +€41,925 | +15.8% |
| Other amounts receivable | 41 | €25,937 | €53,668 | +€27,731 | +107% |
| Current investments | 50/53 | €150,000 | €150,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €436,845 | €600,997 | +€164,152 | +37.6% |
| Deferred charges and accrued income | 490/1 | €369 | €184 | -€185 | -50.1% |
| Total equity and liabilities | 10/49 | €3,343,051 | €3,526,328 | +€183,277 | +5.5% |
| Equity | 10/15 | €2,416,229 | €2,593,961 | +€177,732 | +7.4% |
| Contributions | 10/11 | €15,618,100 | €15,618,100 | = | 0.0% |
| Reserves | 13 | €150,000 | €150,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €150,000 | €150,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,351,871 | -€13,174,139 | +€177,732 | +1.3% |
| Amounts payable | 17/49 | €926,822 | €932,367 | +€5,545 | +0.6% |
| Amounts payable within one year | 42/48 | €926,822 | €932,367 | +€5,545 | +0.6% |
| Trade debts | 44 | €53,167 | €58,912 | +€5,745 | +10.8% |
| Suppliers | 440/4 | €53,167 | €58,912 | +€5,745 | +10.8% |
| Taxes, remuneration and social security | 45 | €10,588 | €10,531 | -€57 | -0.5% |
| Taxes | 450/3 | €10,588 | €10,531 | -€57 | -0.5% |
| Other amounts payable | 47/48 | €863,067 | €862,924 | -€143 | 0.0% |
| Remuneration, social security and pensions | 62 | €94,655 | €109,082 | +€14,427 | +15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €454,189 | €447,113 | -€7,076 | -1.6% |
| Other operating charges | 640/8 | €968 | €998 | +€30 | +3.1% |
| Gross operating margin | 9900 | €715,090 | €735,767 | +€20,677 | +2.9% |
| Operating profit (loss) | 9901 | €165,278 | €178,574 | +€13,296 | +8.0% |
| Financial income | 75/76B | - | €88 | +€88 | |
| Recurring financial income | 75 | - | €88 | +€88 | |
| Financial charges | 65/66B | €915 | €930 | +€15 | +1.6% |
| Recurring financial charges | 65 | €915 | €930 | +€15 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €164,363 | €177,732 | +€13,369 | +8.1% |
| Income taxes | 67/77 | €3,610 | - | -€3,610 | |
| Profit (loss) for the period | 9904 | €160,753 | €177,732 | +€16,979 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €160,753 | €177,732 | +€16,979 | +10.6% |
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 19 October 2026 via checked.be.