DRASTIC MINDS: 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.
DRASTIC MINDS
Largest movements
- Cash +€87,812
up €87,812 (+40.1%), from €219,063 to €306,875
mainly Net result for the year (+€87,626) and Other debts (+€2,145)
- Reserves +€86,767
up €86,767 (+41.4%), from €209,456 to €296,223
- Gross operating margin +€22,569
up €22,569 (+20.6%), from €109,472 to €132,041
- Taxes +€7,304
up €7,304 (+21.2%), from €34,442 to €41,745
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 | €241,818 | €330,974 | +€89,155 | +36.9% |
| Fixed assets | 21/28 | €3,860 | €2,248 | -€1,612 | -41.8% |
| Tangible fixed assets | 22/27 | €3,710 | €2,098 | -€1,612 | -43.5% |
| Furniture and vehicles | 24 | €3,710 | €2,098 | -€1,612 | -43.5% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €237,958 | €328,726 | +€90,767 | +38.1% |
| Amounts receivable within one year | 40/41 | €17,424 | €19,747 | +€2,323 | +13.3% |
| Trade receivables | 40 | €17,424 | €19,747 | +€2,323 | +13.3% |
| Cash at bank and in hand | 54/58 | €219,063 | €306,875 | +€87,812 | +40.1% |
| Deferred charges and accrued income | 490/1 | €1,471 | €2,103 | +€632 | +43.0% |
| Total equity and liabilities | 10/49 | €241,818 | €330,974 | +€89,155 | +36.9% |
| Equity | 10/15 | €221,856 | €308,623 | +€86,767 | +39.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €209,456 | €296,223 | +€86,767 | +41.4% |
| Distributable reserves | 133 | €209,456 | €296,223 | +€86,767 | +41.4% |
| Amounts payable | 17/49 | €19,962 | €22,350 | +€2,388 | +12.0% |
| Amounts payable within one year | 42/48 | €19,962 | €22,350 | +€2,388 | +12.0% |
| Trade debts | 44 | €381 | €452 | +€72 | +18.8% |
| Suppliers | 440/4 | €381 | €452 | +€72 | +18.8% |
| Taxes, remuneration and social security | 45 | €17,886 | €18,057 | +€172 | +1.0% |
| Taxes | 450/3 | €14,686 | €16,437 | +€1,752 | +11.9% |
| Remuneration and social security | 454/9 | €3,200 | €1,620 | -€1,580 | -49.4% |
| Other amounts payable | 47/48 | €1,695 | €3,841 | +€2,145 | +127% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,140 | €1,612 | -€528 | -24.7% |
| Other operating charges | 640/8 | €1,316 | €877 | -€439 | -33.4% |
| Gross operating margin | 9900 | €109,472 | €132,041 | +€22,569 | +20.6% |
| Operating profit (loss) | 9901 | €106,016 | €129,552 | +€23,536 | +22.2% |
| Financial income | 75/76B | €0 | €6 | +€6 | +1,797% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +1,797% |
| Financial charges | 65/66B | €184 | €187 | +€3 | +1.6% |
| Recurring financial charges | 65 | €184 | €187 | +€3 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €105,833 | €129,371 | +€23,539 | +22.2% |
| Income taxes | 67/77 | €34,442 | €41,745 | +€7,304 | +21.2% |
| Profit (loss) for the period | 9904 | €71,391 | €87,626 | +€16,235 | +22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €71,391 | €87,626 | +€16,235 | +22.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.