CLEAN MINDS: 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.
CLEAN MINDS
Largest movements
- Receivables within one year +€1.3m
up €1.3m (+172.4%), from €732,148 to €2.0m
of which Other amounts receivable: +€1.2m
- Cash -€372,369
down €372,369 (-36.0%), from €1.0m to €661,719
mainly Receivables within one year (-€1.3m) and Accrued charges and deferred income (-€39,160)
- Trade debts +€299,683
up €299,683 (+140.0%), from €214,131 to €513,814
- Reserves +€294,700
up €294,700 (+56.5%), from €522,040 to €816,740
- Profit (loss) carried forward +€266,555
up €266,555 (+27.8%), from €959,868 to €1.2m
- Other debts +€70,000
new in 2025: €70,000
- Accrued charges and deferred income -€39,160
down €39,160 (-94.9%), from €41,266 to €2,106
- Gross operating margin -€86,602
down €86,602 (-7.8%), from €1.1m to €1.0m
- Staff costs -€53,658
down €53,658 (-18.7%), from €286,419 to €232,761
- Write-downs -€23,004
down €23,004 (-75.5%), from €30,464 to €7,460
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.
Cash bridge derived
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 | €1,813,416 | €2,704,749 | +€891,333 | +49.2% |
| Fixed assets | 21/28 | €45,121 | €45,130 | +€8 | 0.0% |
| Intangible fixed assets | 21 | €4,988 | €548 | -€4,440 | -89.0% |
| Tangible fixed assets | 22/27 | €39,634 | €44,081 | +€4,448 | +11.2% |
| Plant, machinery and equipment | 23 | €21,456 | €22,390 | +€934 | +4.4% |
| Furniture and vehicles | 24 | €18,177 | €20,891 | +€2,714 | +14.9% |
| Assets under construction and advance payments | 27 | - | €800 | +€800 | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €1,768,295 | €2,659,619 | +€891,325 | +50.4% |
| Amounts receivable within one year | 40/41 | €732,148 | €1,994,441 | +€1.3m | +172.4% |
| Trade receivables | 40 | €659,558 | €682,150 | +€22,592 | +3.4% |
| Other amounts receivable | 41 | €72,590 | €1,312,290 | +€1.2m | +1707.8% |
| Cash at bank and in hand | 54/58 | €1,034,088 | €661,719 | -€372,369 | -36.0% |
| Deferred charges and accrued income | 490/1 | €2,059 | €3,460 | +€1,401 | +68.0% |
| Total equity and liabilities | 10/49 | €1,813,416 | €2,704,749 | +€891,333 | +49.2% |
| Equity | 10/15 | €1,506,908 | €2,068,163 | +€561,255 | +37.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €522,040 | €816,740 | +€294,700 | +56.5% |
| Tax-exempt reserves | 132 | €522,040 | €816,740 | +€294,700 | +56.5% |
| Profit (loss) carried forward | 14 | €959,868 | €1,226,423 | +€266,555 | +27.8% |
| Amounts payable | 17/49 | €306,508 | €636,586 | +€330,077 | +107.7% |
| Amounts payable within one year | 42/48 | €265,242 | €634,480 | +€369,237 | +139.2% |
| Trade debts | 44 | €214,131 | €513,814 | +€299,683 | +140.0% |
| Suppliers | 440/4 | €214,131 | €513,814 | +€299,683 | +140.0% |
| Taxes, remuneration and social security | 45 | €51,112 | €50,666 | -€446 | -0.9% |
| Taxes | 450/3 | €15,405 | €25,284 | +€9,879 | +64.1% |
| Remuneration and social security | 454/9 | €35,706 | €25,382 | -€10,324 | -28.9% |
| Other amounts payable | 47/48 | - | €70,000 | +€70,000 | |
| Accrued charges and deferred income | 492/3 | €41,266 | €2,106 | -€39,160 | -94.9% |
| Remuneration, social security and pensions | 62 | €286,419 | €232,761 | -€53,658 | -18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,181 | €30,595 | -€1,586 | -4.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €30,464 | €7,460 | -€23,004 | -75.5% |
| Other operating charges | 640/8 | €5,867 | €5,350 | -€517 | -8.8% |
| Non-recurring operating charges | 66A | €140 | - | -€140 | |
| Gross operating margin | 9900 | €1,104,624 | €1,018,022 | -€86,602 | -7.8% |
| Operating profit (loss) | 9901 | €749,553 | €741,856 | -€7,697 | -1.0% |
| Financial income | 75/76B | €3,559 | €6,895 | +€3,336 | +93.7% |
| Recurring financial income | 75 | €3,559 | €6,895 | +€3,336 | +93.7% |
| Financial charges | 65/66B | €411 | €505 | +€94 | +22.8% |
| Recurring financial charges | 65 | €411 | €505 | +€94 | +22.8% |
| Profit (loss) for the period before taxes | 9903 | €752,702 | €748,246 | -€4,455 | -0.6% |
| Income taxes | 67/77 | €192,094 | €186,991 | -€5,103 | -2.7% |
| Profit (loss) for the period | 9904 | €560,608 | €561,255 | +€647 | +0.1% |
| Transfer to tax-exempt reserves | 689 | €288,385 | €294,700 | +€6,315 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €272,223 | €266,555 | -€5,668 | -2.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.