CMIND SOLUTIONS: 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.
CMIND SOLUTIONS
Largest movements
- Cash +€21,541
up €21,541 (+18.6%), from €115,875 to €137,416
mainly Net result for the year (+€18,384) and Accrued charges and deferred income (+€11,300)
- Receivables within one year +€8,686
up €8,686 (+60.4%), from €14,378 to €23,064
of which Trade receivables: +€7,036
- Tangible fixed assets -€3,491
down €3,491 (-15.5%), from €22,521 to €19,030
of which Other tangible fixed assets: -€2,322
- Reserves +€18,380
up €18,380 (+14.3%), from €128,325 to €146,705
- Accrued charges and deferred income +€11,300
up €11,300 (+90.2%), from €12,530 to €23,830
- Gross operating margin -€679
down €679 (-2.1%), from €31,833 to €31,154
- Other operating charges -€383
down €383 (-29.6%), from €1,294 to €911
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 | €163,799 | €192,047 | +€28,248 | +17.2% |
| Fixed assets | 21/28 | €22,546 | €19,055 | -€3,491 | -15.5% |
| Tangible fixed assets | 22/27 | €22,521 | €19,030 | -€3,491 | -15.5% |
| Plant, machinery and equipment | 23 | €807 | - | -€807 | |
| Furniture and vehicles | 24 | €1,135 | €773 | -€362 | -31.9% |
| Other tangible fixed assets | 26 | €20,579 | €18,257 | -€2,322 | -11.3% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €141,253 | €172,993 | +€31,740 | +22.5% |
| Amounts receivable after more than one year | 29 | €11,000 | €11,000 | = | 0.0% |
| Other amounts receivable | 291 | €11,000 | €11,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,378 | €23,064 | +€8,686 | +60.4% |
| Trade receivables | 40 | €13,686 | €20,722 | +€7,036 | +51.4% |
| Other amounts receivable | 41 | €692 | €2,342 | +€1,650 | +238.6% |
| Cash at bank and in hand | 54/58 | €115,875 | €137,416 | +€21,541 | +18.6% |
| Deferred charges and accrued income | 490/1 | - | €1,513 | +€1,513 | |
| Total equity and liabilities | 10/49 | €163,799 | €192,047 | +€28,248 | +17.2% |
| Equity | 10/15 | €147,723 | €166,107 | +€18,384 | +12.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €128,325 | €146,705 | +€18,380 | +14.3% |
| Distributable reserves | 133 | €128,325 | €146,705 | +€18,380 | +14.3% |
| Profit (loss) carried forward | 14 | €798 | €802 | +€4 | +0.5% |
| Amounts payable | 17/49 | €16,076 | €25,940 | +€9,864 | +61.4% |
| Amounts payable within one year | 42/48 | €3,546 | €2,110 | -€1,436 | -40.5% |
| Trade debts | 44 | €2,535 | €1,674 | -€860 | -33.9% |
| Suppliers | 440/4 | €2,535 | €1,674 | -€860 | -33.9% |
| Taxes, remuneration and social security | 45 | €1,010 | €134 | -€876 | -86.7% |
| Taxes | 450/3 | €1,010 | €134 | -€876 | -86.7% |
| Other amounts payable | 47/48 | €0 | €301 | +€301 | +100323.3% |
| Accrued charges and deferred income | 492/3 | €12,530 | €23,830 | +€11,300 | +90.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,720 | €3,491 | -€229 | -6.1% |
| Other operating charges | 640/8 | €1,294 | €911 | -€383 | -29.6% |
| Gross operating margin | 9900 | €31,833 | €31,154 | -€679 | -2.1% |
| Operating profit (loss) | 9901 | €26,819 | €26,752 | -€67 | -0.2% |
| Financial income | 75/76B | €42 | - | -€42 | |
| Recurring financial income | 75 | €42 | - | -€42 | |
| Financial charges | 65/66B | €221 | €233 | +€12 | +5.6% |
| Recurring financial charges | 65 | €221 | €233 | +€12 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €26,640 | €26,518 | -€121 | -0.5% |
| Income taxes | 67/77 | €8,010 | €8,134 | +€124 | +1.5% |
| Profit (loss) for the period | 9904 | €18,629 | €18,384 | -€245 | -1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,629 | €18,384 | -€245 | -1.3% |
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 4 October 2026 via checked.be.