MENTROP-CATALA: 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.
MENTROP-CATALA
Largest movements
- Cash -€267,074
down €267,074 (-60.6%), from €440,904 to €173,831
mainly Contributions, distributions and other (-€524,000) and Other debts (-€42,950)
- Tangible fixed assets -€16,391
down €16,391 (-36.5%), from €44,918 to €28,527
- Profit (loss) carried forward -€229,672
down €229,672 (-61.5%), from €373,639 to €143,967
- Other debts -€42,950
down €42,950 (-98.1%), from €43,800 to €850
- Debts after one year -€8,725
down €8,725 (-30.9%), from €28,254 to €19,529
- Current portion of long-term debt -€5,721
down €5,721 (-39.6%), from €14,446 to €8,725
- Gross operating margin +€35,619
up €35,619 (+10.2%), from €347,916 to €383,535
- Taxes -€19,348
down €19,348 (-21.7%), from €89,348 to €70,000
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 | €493,450 | €210,672 | -€282,778 | -57.3% |
| Fixed assets | 21/28 | €49,918 | €33,527 | -€16,391 | -32.8% |
| Tangible fixed assets | 22/27 | €44,918 | €28,527 | -€16,391 | -36.5% |
| Furniture and vehicles | 24 | €44,918 | €28,527 | -€16,391 | -36.5% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €443,532 | €177,144 | -€266,388 | -60.1% |
| Cash at bank and in hand | 54/58 | €440,904 | €173,831 | -€267,074 | -60.6% |
| Deferred charges and accrued income | 490/1 | €2,628 | €3,314 | +€686 | +26.1% |
| Total equity and liabilities | 10/49 | €493,450 | €210,672 | -€282,778 | -57.3% |
| Equity | 10/15 | €394,099 | €164,427 | -€229,672 | -58.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €373,639 | €143,967 | -€229,672 | -61.5% |
| Amounts payable | 17/49 | €99,351 | €46,244 | -€53,106 | -53.5% |
| Amounts payable after more than one year | 17 | €28,254 | €19,529 | -€8,725 | -30.9% |
| Financial debts | 170/4 | €28,254 | €19,529 | -€8,725 | -30.9% |
| Amounts payable within one year | 42/48 | €71,096 | €26,715 | -€44,381 | -62.4% |
| Current portion of amounts payable after more than one year | 42 | €14,446 | €8,725 | -€5,721 | -39.6% |
| Financial debts | 43 | €6,933 | €5,724 | -€1,209 | -17.4% |
| Credit institutions | 430/8 | €6,933 | €5,724 | -€1,209 | -17.4% |
| Trade debts | 44 | €1,517 | €2,216 | +€699 | +46.1% |
| Suppliers | 440/4 | €1,517 | €2,216 | +€699 | +46.1% |
| Taxes, remuneration and social security | 45 | €4,400 | €9,200 | +€4,800 | +109% |
| Taxes | 450/3 | - | €4,800 | +€4,800 | |
| Remuneration and social security | 454/9 | €4,400 | €4,400 | = | 0.0% |
| Other amounts payable | 47/48 | €43,800 | €850 | -€42,950 | -98.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,585 | €16,391 | +€806 | +5.2% |
| Other operating charges | 640/8 | €997 | €1,123 | +€126 | +12.7% |
| Gross operating margin | 9900 | €347,916 | €383,535 | +€35,619 | +10.2% |
| Operating profit (loss) | 9901 | €331,335 | €366,022 | +€34,687 | +10.5% |
| Financial income | 75/76B | €1,761 | €1 | -€1,761 | -100.0% |
| Recurring financial income | 75 | €1,761 | €1 | -€1,761 | -100.0% |
| Financial charges | 65/66B | €2,516 | €1,694 | -€821 | -32.6% |
| Recurring financial charges | 65 | €2,516 | €1,694 | -€821 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €330,581 | €364,328 | +€33,747 | +10.2% |
| Income taxes | 67/77 | €89,348 | €70,000 | -€19,348 | -21.7% |
| Profit (loss) for the period | 9904 | €241,233 | €294,328 | +€53,095 | +22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €241,233 | €294,328 | +€53,095 | +22.0% |
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 16 October 2026 via checked.be.