Mentoor: 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.
Mentoor
Largest movements
- Cash +€36,780
up €36,780 (+119%), from €30,982 to €67,761
mainly Net result for the year (+€13,416) and Depreciation (+€11,867)
- Tangible fixed assets -€10,466
down €10,466 (-32.9%), from €31,807 to €21,341
of which Furniture and vehicles: -€10,083
- Receivables after one year -€4,500
down €4,500 (-22.5%), from €20,000 to €15,500
- Reserves +€13,416
up €13,416 (+19.3%), from €69,610 to €83,026
- Other debts +€7,832
up €7,832 (+72.1%), from €10,856 to €18,688
- Gross operating margin +€1,908
up €1,908 (+6.6%), from €28,732 to €30,640
- Depreciation +€810
up €810 (+7.3%), from €11,057 to €11,867
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 | €91,117 | €113,002 | +€21,885 | +24.0% |
| Fixed assets | 21/28 | €31,807 | €21,341 | -€10,466 | -32.9% |
| Tangible fixed assets | 22/27 | €31,807 | €21,341 | -€10,466 | -32.9% |
| Plant, machinery and equipment | 23 | €877 | €494 | -€383 | -43.7% |
| Furniture and vehicles | 24 | €30,930 | €20,847 | -€10,083 | -32.6% |
| Current assets | 29/58 | €59,310 | €91,662 | +€32,351 | +54.5% |
| Amounts receivable after more than one year | 29 | €20,000 | €15,500 | -€4,500 | -22.5% |
| Other amounts receivable | 291 | €20,000 | €15,500 | -€4,500 | -22.5% |
| Amounts receivable within one year | 40/41 | €5,971 | €5,944 | -€28 | -0.5% |
| Trade receivables | 40 | €5,684 | €5,917 | +€233 | +4.1% |
| Other amounts receivable | 41 | €287 | €26 | -€261 | -90.8% |
| Cash at bank and in hand | 54/58 | €30,982 | €67,761 | +€36,780 | +119% |
| Deferred charges and accrued income | 490/1 | €2,358 | €2,457 | +€99 | +4.2% |
| Total equity and liabilities | 10/49 | €91,117 | €113,002 | +€21,885 | +24.0% |
| Equity | 10/15 | €78,910 | €92,326 | +€13,416 | +17.0% |
| Contributions | 10/11 | €9,300 | €9,300 | = | 0.0% |
| Reserves | 13 | €69,610 | €83,026 | +€13,416 | +19.3% |
| Distributable reserves | 133 | €69,610 | €83,026 | +€13,416 | +19.3% |
| Amounts payable | 17/49 | €12,207 | €20,676 | +€8,469 | +69.4% |
| Amounts payable within one year | 42/48 | €12,207 | €20,676 | +€8,469 | +69.4% |
| Trade debts | 44 | €16 | €586 | +€570 | +3,560% |
| Suppliers | 440/4 | €16 | €586 | +€570 | +3,560% |
| Taxes, remuneration and social security | 45 | €1,335 | €1,403 | +€68 | +5.1% |
| Taxes | 450/3 | €1,335 | €1,403 | +€68 | +5.1% |
| Other amounts payable | 47/48 | €10,856 | €18,688 | +€7,832 | +72.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,057 | €11,867 | +€810 | +7.3% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €28,732 | €30,640 | +€1,908 | +6.6% |
| Operating profit (loss) | 9901 | €17,169 | €18,253 | +€1,084 | +6.3% |
| Financial income | 75/76B | €400 | €378 | -€23 | -5.6% |
| Recurring financial income | 75 | €400 | €378 | -€23 | -5.6% |
| Financial charges | 65/66B | €3 | €54 | +€51 | +1,700% |
| Recurring financial charges | 65 | €3 | €54 | +€51 | +1,700% |
| Profit (loss) for the period before taxes | 9903 | €17,566 | €18,577 | +€1,010 | +5.8% |
| Income taxes | 67/77 | €4,863 | €5,161 | +€298 | +6.1% |
| Profit (loss) for the period | 9904 | €12,703 | €13,416 | +€712 | +5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,703 | €13,416 | +€712 | +5.6% |
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 31 October 2026 via checked.be.