B-Minded: what changed
Two fiscal 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.
B-Minded
Largest movements
- Receivables within one year +€45,222
up €45,222 (+226108.5%), from €20 to €45,242
of which Other amounts receivable: +€37,074
- Cash -€29,048
down €29,048 (-77.7%), from €37,363 to €8,315
mainly Receivables within one year (-€45,222) and Other debts (-€3,204)
- Profit (loss) carried forward +€19,420
up €19,420 (+90.0%), from -€21,573 to -€2,154
- Other debts -€3,204
down €3,204 (-100.0%), from €3,204 to €0
- Gross operating margin -€8,463
down €8,463 (-29.4%), from €28,758 to €20,295
- Financial income +€471
new in 2024: €471
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,259 | €54,052 | +€15,794 | +41.3% |
| Fixed assets | 21/28 | €843 | €454 | -€390 | -46.2% |
| Tangible fixed assets | 22/27 | €843 | €454 | -€390 | -46.2% |
| Furniture and vehicles | 24 | €843 | €454 | -€390 | -46.2% |
| Current assets | 29/58 | €37,415 | €53,599 | +€16,183 | +43.3% |
| Amounts receivable within one year | 40/41 | €20 | €45,242 | +€45,222 | +226108.5% |
| Trade receivables | 40 | €20 | €8,168 | +€8,148 | +40737.5% |
| Other amounts receivable | 41 | - | €37,074 | +€37,074 | |
| Cash at bank and in hand | 54/58 | €37,363 | €8,315 | -€29,048 | -77.7% |
| Deferred charges and accrued income | 490/1 | €32 | €41 | +€9 | +29.5% |
| Total equity and liabilities | 10/49 | €38,259 | €54,052 | +€15,794 | +41.3% |
| Equity | 10/15 | €30,427 | €49,846 | +€19,420 | +63.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €32,000 | €32,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €32,000 | €32,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,573 | -€2,154 | +€19,420 | +90.0% |
| Amounts payable | 17/49 | €7,832 | €4,206 | -€3,626 | -46.3% |
| Amounts payable within one year | 42/48 | €7,832 | €4,206 | -€3,626 | -46.3% |
| Trade debts | 44 | €1,135 | €725 | -€409 | -36.1% |
| Suppliers | 440/4 | €1,135 | €725 | -€409 | -36.1% |
| Taxes, remuneration and social security | 45 | €3,493 | €3,481 | -€13 | -0.4% |
| Taxes | 450/3 | €3,493 | €3,481 | -€13 | -0.4% |
| Other amounts payable | 47/48 | €3,204 | €0 | -€3,204 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €326 | €390 | +€64 | +19.7% |
| Other operating charges | 640/8 | €895 | €626 | -€269 | -30.0% |
| Gross operating margin | 9900 | €28,758 | €20,295 | -€8,463 | -29.4% |
| Operating profit (loss) | 9901 | €27,537 | €19,280 | -€8,258 | -30.0% |
| Financial income | 75/76B | - | €471 | +€471 | |
| Recurring financial income | 75 | - | €471 | +€471 | |
| Financial charges | 65/66B | €130 | €330 | +€201 | +155.0% |
| Recurring financial charges | 65 | €130 | €330 | +€201 | +155.0% |
| Profit (loss) for the period before taxes | 9903 | €27,408 | €19,420 | -€7,988 | -29.1% |
| Profit (loss) for the period | 9904 | €27,408 | €19,420 | -€7,988 | -29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,408 | €19,420 | -€7,988 | -29.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.