2beMind: 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.
2beMind
Largest movements
- Current investments -€90,000
down €90,000 (-100%), from €90,000 to €0
- Cash -€74,577
down €74,577 (-31.0%), from €240,956 to €166,379
mainly Contributions, distributions and other (-€113,000) and Trade debts (-€66,907)
- Receivables within one year -€48,131
down €48,131 (-24.5%), from €196,595 to €148,464
of which Trade receivables: -€48,131
- Reserves -€77,757
down €77,757 (-68.7%), from €113,247 to €35,490
- Trade debts -€66,907
down €66,907 (-46.3%), from €144,528 to €77,622
- Other debts -€50,796
down €50,796 (-34.2%), from €148,693 to €97,897
- Tax, wage and social debts -€16,541
down €16,541 (-15.1%), from €109,835 to €93,295
of which Remuneration and social security: -€10,131
- Staff costs +€28,979
up €28,979 (+5.5%), from €529,916 to €558,895
- Gross operating margin -€26,127
down €26,127 (-3.9%), from €676,483 to €650,356
- Write-downs +€11,700
new in 2025: €11,700
- Financial charges +€7,031
up €7,031 (+50.0%), from €14,054 to €21,084
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 | €533,304 | €320,053 | -€213,250 | -40.0% |
| Fixed assets | 21/28 | €1,949 | €1,036 | -€913 | -46.8% |
| Tangible fixed assets | 22/27 | €1,949 | €1,036 | -€913 | -46.8% |
| Plant, machinery and equipment | 23 | €1,949 | €1,036 | -€913 | -46.8% |
| Current assets | 29/58 | €531,355 | €319,017 | -€212,338 | -40.0% |
| Amounts receivable within one year | 40/41 | €196,595 | €148,464 | -€48,131 | -24.5% |
| Trade receivables | 40 | €195,241 | €147,110 | -€48,131 | -24.7% |
| Other amounts receivable | 41 | €1,354 | €1,354 | = | 0.0% |
| Current investments | 50/53 | €90,000 | €0 | -€90,000 | -100% |
| Cash at bank and in hand | 54/58 | €240,956 | €166,379 | -€74,577 | -31.0% |
| Deferred charges and accrued income | 490/1 | €3,804 | €4,174 | +€370 | +9.7% |
| Total equity and liabilities | 10/49 | €533,304 | €320,053 | -€213,250 | -40.0% |
| Equity | 10/15 | €128,247 | €50,490 | -€77,757 | -60.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €113,247 | €35,490 | -€77,757 | -68.7% |
| Distributable reserves | 133 | €113,247 | €35,490 | -€77,757 | -68.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €405,056 | €269,563 | -€135,493 | -33.5% |
| Amounts payable within one year | 42/48 | €403,056 | €268,813 | -€134,243 | -33.3% |
| Trade debts | 44 | €144,528 | €77,622 | -€66,907 | -46.3% |
| Suppliers | 440/4 | €144,528 | €77,622 | -€66,907 | -46.3% |
| Taxes, remuneration and social security | 45 | €109,835 | €93,295 | -€16,541 | -15.1% |
| Taxes | 450/3 | €51,759 | €45,350 | -€6,409 | -12.4% |
| Remuneration and social security | 454/9 | €58,076 | €47,945 | -€10,131 | -17.4% |
| Other amounts payable | 47/48 | €148,693 | €97,897 | -€50,796 | -34.2% |
| Accrued charges and deferred income | 492/3 | €2,000 | €750 | -€1,250 | -62.5% |
| Remuneration, social security and pensions | 62 | €529,916 | €558,895 | +€28,979 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,199 | €913 | -€286 | -23.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €11,700 | +€11,700 | |
| Other operating charges | 640/8 | €1,586 | €1,341 | -€246 | -15.5% |
| Gross operating margin | 9900 | €676,483 | €650,356 | -€26,127 | -3.9% |
| Operating profit (loss) | 9901 | €143,782 | €77,507 | -€66,275 | -46.1% |
| Financial income | 75/76B | €2,912 | €1,700 | -€1,212 | -41.6% |
| Recurring financial income | 75 | €2,912 | €1,700 | -€1,212 | -41.6% |
| Financial charges | 65/66B | €14,054 | €21,084 | +€7,031 | +50.0% |
| Recurring financial charges | 65 | €14,054 | €21,084 | +€7,031 | +50.0% |
| Profit (loss) for the period before taxes | 9903 | €132,640 | €58,123 | -€74,518 | -56.2% |
| Income taxes | 67/77 | €19,228 | €22,880 | +€3,652 | +19.0% |
| Profit (loss) for the period | 9904 | €113,412 | €35,243 | -€78,170 | -68.9% |
| Profit (loss) for the period to be appropriated | 9905 | €113,412 | €35,243 | -€78,170 | -68.9% |
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 23 October 2026 via checked.be.