MENTOR 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.
MENTOR CONSULT
Largest movements
- Cash -€2,805
down €2,805 (-50.3%), from €5,576 to €2,771
mainly Net result for the year (-€4,182) and Tax, wage and social debts (-€86)
- Tangible fixed assets -€413
no longer reported in 2025 (was €413)
- Profit (loss) carried forward -€4,182
down €4,182 (-24.0%), from -€17,400 to -€21,582
- Debts after one year +€1,015
up €1,015 (+33.4%), from €3,039 to €4,054
- Tax, wage and social debts -€86
down €86 (-45.5%), from €189 to €103
- Gross operating margin -€2,948
down €2,948, from €237 to -€2,711
- Depreciation -€167
down €167 (-28.8%), from €580 to €413
- Other operating charges +€83
up €83 (+8.6%), from €963 to €1,046
- Financial income -€37
down €37 (-60.7%), from €61 to €24
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.
Cash bridge derived
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 | €6,007 | €2,779 | -€3,228 | -53.7% |
| Fixed assets | 21/28 | €413 | - | -€413 | |
| Tangible fixed assets | 22/27 | €413 | - | -€413 | |
| Plant, machinery and equipment | 23 | €413 | - | -€413 | |
| Current assets | 29/58 | €5,594 | €2,779 | -€2,815 | -50.3% |
| Amounts receivable after more than one year | 29 | €18 | €8 | -€10 | -55.6% |
| Other amounts receivable | 291 | €18 | €8 | -€10 | -55.6% |
| Cash at bank and in hand | 54/58 | €5,576 | €2,771 | -€2,805 | -50.3% |
| Total equity and liabilities | 10/49 | €6,007 | €2,779 | -€3,228 | -53.7% |
| Equity | 10/15 | €2,600 | -€1,582 | -€4,182 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,400 | -€21,582 | -€4,182 | -24.0% |
| Amounts payable | 17/49 | €3,407 | €4,361 | +€954 | +28.0% |
| Amounts payable after more than one year | 17 | €3,039 | €4,054 | +€1,015 | +33.4% |
| Financial debts | 170/4 | €3,039 | €4,054 | +€1,015 | +33.4% |
| Amounts payable within one year | 42/48 | €368 | €307 | -€61 | -16.6% |
| Trade debts | 44 | €179 | €204 | +€25 | +14.0% |
| Suppliers | 440/4 | €179 | €204 | +€25 | +14.0% |
| Taxes, remuneration and social security | 45 | €189 | €103 | -€86 | -45.5% |
| Taxes | 450/3 | €189 | €103 | -€86 | -45.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €580 | €413 | -€167 | -28.8% |
| Other operating charges | 640/8 | €963 | €1,046 | +€83 | +8.6% |
| Gross operating margin | 9900 | €237 | -€2,711 | -€2,948 | |
| Operating profit (loss) | 9901 | -€1,306 | -€4,170 | -€2,864 | -219.3% |
| Financial income | 75/76B | €61 | €24 | -€37 | -60.7% |
| Recurring financial income | 75 | €61 | €24 | -€37 | -60.7% |
| Financial charges | 65/66B | €47 | €36 | -€11 | -23.4% |
| Recurring financial charges | 65 | €47 | €36 | -€11 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,292 | -€4,182 | -€2,890 | -223.7% |
| Profit (loss) for the period | 9904 | -€1,292 | -€4,182 | -€2,890 | -223.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,292 | -€4,182 | -€2,890 | -223.7% |
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 9 October 2026 via checked.be.