3D Openminds: 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.
3D Openminds
Largest movements
- Tangible fixed assets +€238,928
up €238,928 (+178%), from €134,391 to €373,319
of which Land and buildings: +€225,208
- Receivables within one year -€31,447
down €31,447 (-15.1%), from €208,371 to €176,925
of which Trade receivables: -€31,783
- Deferred charges and accrued income +€25,066
up €25,066 (+213%), from €11,762 to €36,828
- Cash -€14,565
down €14,565 (-19.1%), from €76,263 to €61,698
mainly Investment in fixed assets (net) (-€324,702) and Tax, wage and social debts (-€40,880)
- Stocks and contracts +€12,253
up €12,253 (+5.2%), from €233,506 to €245,759
- Debts after one year +€208,288
up €208,288 (+257%), from €81,026 to €289,314
- Tax, wage and social debts -€40,880
down €40,880 (-40.7%), from €100,495 to €59,614
of which Taxes: -€41,267
- Accrued charges and deferred income +€29,223
up €29,223 (+273%), from €10,694 to €39,916
- Trade debts +€28,675
up €28,675 (+117%), from €24,485 to €53,160
- Other debts -€15,821
down €15,821 (-69.8%), from €22,673 to €6,852
- Gross operating margin -€83,865
down €83,865 (-19.5%), from €429,900 to €346,035
- Depreciation +€44,727
up €44,727 (+102%), from €43,656 to €88,383
- Taxes -€37,396
down €37,396 (-87.9%), from €42,566 to €5,170
- Staff costs +€18,685
up €18,685 (+9.2%), from €203,682 to €222,367
- Financial charges +€11,845
up €11,845 (+208%), from €5,683 to €17,527
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 | €672,308 | €899,934 | +€227,627 | +33.9% |
| Fixed assets | 21/28 | €142,405 | €378,725 | +€236,320 | +166% |
| Intangible fixed assets | 21 | €8,014 | €5,406 | -€2,608 | -32.5% |
| Tangible fixed assets | 22/27 | €134,391 | €373,319 | +€238,928 | +178% |
| Land and buildings | 22 | - | €225,208 | +€225,208 | |
| Plant, machinery and equipment | 23 | €85,729 | €112,984 | +€27,254 | +31.8% |
| Furniture and vehicles | 24 | €3,553 | €2,902 | -€651 | -18.3% |
| Leasing and similar rights | 25 | €34,045 | €22,355 | -€11,690 | -34.3% |
| Other tangible fixed assets | 26 | €11,064 | €9,871 | -€1,193 | -10.8% |
| Current assets | 29/58 | €529,902 | €521,209 | -€8,693 | -1.6% |
| Stocks and contracts in progress | 3 | €233,506 | €245,759 | +€12,253 | +5.2% |
| Stocks | 30/36 | €233,506 | €245,759 | +€12,253 | +5.2% |
| Amounts receivable within one year | 40/41 | €208,371 | €176,925 | -€31,447 | -15.1% |
| Trade receivables | 40 | €208,371 | €176,588 | -€31,783 | -15.3% |
| Other amounts receivable | 41 | - | €337 | +€337 | |
| Cash at bank and in hand | 54/58 | €76,263 | €61,698 | -€14,565 | -19.1% |
| Deferred charges and accrued income | 490/1 | €11,762 | €36,828 | +€25,066 | +213% |
| Total equity and liabilities | 10/49 | €672,308 | €899,934 | +€227,627 | +33.9% |
| Equity | 10/15 | €332,808 | €340,527 | +€7,719 | +2.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €332,708 | €340,427 | +€7,719 | +2.3% |
| Distributable reserves | 133 | €332,708 | €340,427 | +€7,719 | +2.3% |
| Amounts payable | 17/49 | €339,500 | €559,408 | +€219,908 | +64.8% |
| Amounts payable after more than one year | 17 | €81,026 | €289,314 | +€208,288 | +257% |
| Financial debts | 170/4 | €81,026 | €289,314 | +€208,288 | +257% |
| Amounts payable within one year | 42/48 | €247,780 | €230,178 | -€17,602 | -7.1% |
| Current portion of amounts payable after more than one year | 42 | €100,127 | €110,551 | +€10,424 | +10.4% |
| Trade debts | 44 | €24,485 | €53,160 | +€28,675 | +117% |
| Suppliers | 440/4 | €24,485 | €53,160 | +€28,675 | +117% |
| Taxes, remuneration and social security | 45 | €100,495 | €59,614 | -€40,880 | -40.7% |
| Taxes | 450/3 | €70,828 | €29,561 | -€41,267 | -58.3% |
| Remuneration and social security | 454/9 | €29,667 | €30,054 | +€387 | +1.3% |
| Other amounts payable | 47/48 | €22,673 | €6,852 | -€15,821 | -69.8% |
| Accrued charges and deferred income | 492/3 | €10,694 | €39,916 | +€29,223 | +273% |
| Non-recurring operating income | 76A | - | €2,582 | +€2,582 | |
| Remuneration, social security and pensions | 62 | €203,682 | €222,367 | +€18,685 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,656 | €88,383 | +€44,727 | +102% |
| Other operating charges | 640/8 | €3,334 | €3,193 | -€141 | -4.2% |
| Gross operating margin | 9900 | €429,900 | €346,035 | -€83,865 | -19.5% |
| Operating profit (loss) | 9901 | €179,228 | €32,092 | -€147,136 | -82.1% |
| Financial income | 75/76B | €54 | €42 | -€11 | -20.7% |
| Recurring financial income | 75 | €54 | €42 | -€11 | -20.7% |
| Financial charges | 65/66B | €5,683 | €17,527 | +€11,845 | +208% |
| Recurring financial charges | 65 | €5,683 | €17,527 | +€11,845 | +208% |
| Profit (loss) for the period before taxes | 9903 | €173,599 | €14,607 | -€158,992 | -91.6% |
| Income taxes | 67/77 | €42,566 | €5,170 | -€37,396 | -87.9% |
| Profit (loss) for the period | 9904 | €131,033 | €9,437 | -€121,596 | -92.8% |
| Profit (loss) for the period to be appropriated | 9905 | €131,033 | €9,437 | -€121,596 | -92.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.