Attitude & Mindset: 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.
Attitude & Mindset
Largest movements
- Cash +€21,226
up €21,226 (+44.1%), from €48,102 to €69,328
mainly Net result for the year (+€49,484) and Depreciation (+€1,695)
- Receivables within one year +€16,879
up €16,879 (+240%), from €7,044 to €23,923
- Tangible fixed assets +€1,806
up €1,806 (+47.5%), from €3,803 to €5,609
of which Furniture and vehicles: +€2,089
- Profit (loss) carried forward +€49,484
up €49,484 (+81.9%), from €60,405 to €109,889
- Tax, wage and social debts -€9,499
down €9,499 (-40.6%), from €23,395 to €13,896
of which Remuneration and social security: -€12,919
- Gross operating margin +€13,133
up €13,133 (+25.5%), from €51,501 to €64,634
- Taxes +€2,775
up €2,775 (+26.9%), from €10,317 to €13,091
- Financial charges -€854
down €854 (-78.3%), from €1,090 to €236
- Depreciation +€847
up €847 (+99.8%), from €849 to €1,695
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €88,804 | €128,728 | +€39,924 | +45.0% |
| Fixed assets | 21/28 | €3,803 | €5,609 | +€1,806 | +47.5% |
| Tangible fixed assets | 22/27 | €3,803 | €5,609 | +€1,806 | +47.5% |
| Land and buildings | 22 | €1,324 | €1,041 | -€282 | -21.3% |
| Furniture and vehicles | 24 | €2,479 | €4,568 | +€2,089 | +84.2% |
| Current assets | 29/58 | €85,001 | €123,119 | +€38,118 | +44.8% |
| Amounts receivable within one year | 40/41 | €7,044 | €23,923 | +€16,879 | +240% |
| Trade receivables | 40 | €7,044 | €23,923 | +€16,879 | +240% |
| Current investments | 50/53 | €29,557 | €29,557 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €48,102 | €69,328 | +€21,226 | +44.1% |
| Deferred charges and accrued income | 490/1 | €298 | €311 | +€13 | +4.3% |
| Total equity and liabilities | 10/49 | €88,804 | €128,728 | +€39,924 | +45.0% |
| Equity | 10/15 | €63,405 | €112,889 | +€49,484 | +78.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,405 | €109,889 | +€49,484 | +81.9% |
| Amounts payable | 17/49 | €25,399 | €15,839 | -€9,559 | -37.6% |
| Amounts payable within one year | 42/48 | €25,399 | €15,839 | -€9,559 | -37.6% |
| Trade debts | 44 | €1,251 | €1,213 | -€38 | -3.0% |
| Suppliers | 440/4 | €1,251 | €1,213 | -€38 | -3.0% |
| Taxes, remuneration and social security | 45 | €23,395 | €13,896 | -€9,499 | -40.6% |
| Taxes | 450/3 | €8,395 | €11,814 | +€3,419 | +40.7% |
| Remuneration and social security | 454/9 | €15,000 | €2,081 | -€12,919 | -86.1% |
| Other amounts payable | 47/48 | €753 | €730 | -€23 | -3.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €24 | €0 | -€24 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €849 | €1,695 | +€847 | +99.8% |
| Other operating charges | 640/8 | €150 | €128 | -€22 | -14.7% |
| Gross operating margin | 9900 | €51,501 | €64,634 | +€13,133 | +25.5% |
| Operating profit (loss) | 9901 | €50,503 | €62,811 | +€12,309 | +24.4% |
| Financial income | 75/76B | €11 | €0 | -€11 | -99.7% |
| Recurring financial income | 75 | €11 | €0 | -€11 | -99.7% |
| Financial charges | 65/66B | €1,090 | €236 | -€854 | -78.3% |
| Recurring financial charges | 65 | €1,090 | €236 | -€854 | -78.3% |
| Profit (loss) for the period before taxes | 9903 | €49,424 | €62,575 | +€13,151 | +26.6% |
| Income taxes | 67/77 | €10,317 | €13,091 | +€2,775 | +26.9% |
| Profit (loss) for the period | 9904 | €39,107 | €49,484 | +€10,377 | +26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,107 | €49,484 | +€10,377 | +26.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.