Code Mentor Consulting 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.
Code Mentor Consulting Services
Largest movements
- Tangible fixed assets -€16,221
down €16,221 (-10.8%), from €149,928 to €133,707
of which Land and buildings: -€11,051
- Cash +€12,317
up €12,317 (+11.1%), from €111,309 to €123,626
mainly Depreciation (+€18,936) and Net result for the year (+€12,494)
- Reserves +€12,494
up €12,494 (+21.0%), from €59,447 to €71,941
- Debts after one year -€8,659
no longer reported in 2025 (was €8,659)
- Tax, wage and social debts -€6,032
down €6,032 (-28.9%), from €20,868 to €14,836
of which Remuneration and social security: -€5,669
- Gross operating margin -€21,126
down €21,126 (-34.6%), from €61,019 to €39,893
- Taxes -€4,614
down €4,614 (-40.4%), from €11,422 to €6,808
- Depreciation -€4,398
down €4,398 (-18.8%), from €23,335 to €18,936
- Financial charges -€664
down €664 (-40.2%), from €1,649 to €986
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 | €278,498 | €273,500 | -€4,998 | -1.8% |
| Fixed assets | 21/28 | €149,928 | €133,707 | -€16,221 | -10.8% |
| Tangible fixed assets | 22/27 | €149,928 | €133,707 | -€16,221 | -10.8% |
| Land and buildings | 22 | €139,920 | €128,869 | -€11,051 | -7.9% |
| Plant, machinery and equipment | 23 | €300 | - | -€300 | |
| Furniture and vehicles | 24 | €9,708 | €4,839 | -€4,870 | -50.2% |
| Current assets | 29/58 | €128,570 | €139,793 | +€11,223 | +8.7% |
| Amounts receivable within one year | 40/41 | €15,712 | €14,828 | -€884 | -5.6% |
| Trade receivables | 40 | €15,712 | €14,828 | -€884 | -5.6% |
| Cash at bank and in hand | 54/58 | €111,309 | €123,626 | +€12,317 | +11.1% |
| Deferred charges and accrued income | 490/1 | €1,548 | €1,339 | -€210 | -13.5% |
| Total equity and liabilities | 10/49 | €278,498 | €273,500 | -€4,998 | -1.8% |
| Equity | 10/15 | €230,259 | €242,753 | +€12,494 | +5.4% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €59,447 | €71,941 | +€12,494 | +21.0% |
| Distributable reserves | 133 | €59,447 | €71,941 | +€12,494 | +21.0% |
| Profit (loss) carried forward | 14 | €164,562 | €164,562 | = | 0.0% |
| Amounts payable | 17/49 | €48,239 | €30,747 | -€17,492 | -36.3% |
| Amounts payable after more than one year | 17 | €8,659 | - | -€8,659 | |
| Financial debts | 170/4 | €8,659 | - | -€8,659 | |
| Amounts payable within one year | 42/48 | €39,579 | €30,747 | -€8,833 | -22.3% |
| Current portion of amounts payable after more than one year | 42 | €10,698 | €8,676 | -€2,022 | -18.9% |
| Trade debts | 44 | €5,271 | €4,011 | -€1,259 | -23.9% |
| Suppliers | 440/4 | €5,271 | €4,011 | -€1,259 | -23.9% |
| Taxes, remuneration and social security | 45 | €20,868 | €14,836 | -€6,032 | -28.9% |
| Taxes | 450/3 | €15,199 | €14,836 | -€363 | -2.4% |
| Remuneration and social security | 454/9 | €5,669 | - | -€5,669 | |
| Other amounts payable | 47/48 | €2,742 | €3,223 | +€480 | +17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,335 | €18,936 | -€4,398 | -18.8% |
| Other operating charges | 640/8 | €1,124 | €1,436 | +€312 | +27.7% |
| Gross operating margin | 9900 | €61,019 | €39,893 | -€21,126 | -34.6% |
| Operating profit (loss) | 9901 | €36,560 | €19,520 | -€17,040 | -46.6% |
| Financial income | 75/76B | €656 | €767 | +€111 | +17.0% |
| Recurring financial income | 75 | €656 | €767 | +€111 | +17.0% |
| Financial charges | 65/66B | €1,649 | €986 | -€664 | -40.2% |
| Recurring financial charges | 65 | €1,649 | €986 | -€664 | -40.2% |
| Profit (loss) for the period before taxes | 9903 | €35,567 | €19,302 | -€16,265 | -45.7% |
| Income taxes | 67/77 | €11,422 | €6,808 | -€4,614 | -40.4% |
| Profit (loss) for the period | 9904 | €24,145 | €12,494 | -€11,651 | -48.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,145 | €12,494 | -€11,651 | -48.3% |
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 24 October 2026 via checked.be.