GNOSIS - MNEMOSYNE: 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.
GNOSIS - MNEMOSYNE
Largest movements
- Cash +€110,730
up €110,730 (+114%), from €97,513 to €208,243
mainly Net result for the year (+€123,744) and Depreciation (+€65,726)
- Tangible fixed assets -€41,328
down €41,328 (-6.3%), from €655,729 to €614,400
of which Land and buildings: -€41,091
- Reserves +€95,841
up €95,841 (+22.2%), from €430,924 to €526,765
- Debts after one year -€37,218
down €37,218 (-9.9%), from €376,824 to €339,606
- Tax, wage and social debts +€12,733
up €12,733 (+52.7%), from €24,172 to €36,905
of which Taxes: +€7,396
- Gross operating margin +€42,929
up €42,929 (+11.8%), from €363,103 to €406,032
- Staff costs +€13,287
up €13,287 (+9.9%), from €134,317 to €147,604
- Taxes +€8,418
up €8,418 (+18.6%), from €45,175 to €53,593
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 | €921,161 | €989,691 | +€68,530 | +7.4% |
| Fixed assets | 21/28 | €657,895 | €616,566 | -€41,328 | -6.3% |
| Tangible fixed assets | 22/27 | €655,729 | €614,400 | -€41,328 | -6.3% |
| Land and buildings | 22 | €544,912 | €503,821 | -€41,091 | -7.5% |
| Plant, machinery and equipment | 23 | €71,847 | €78,223 | +€6,376 | +8.9% |
| Furniture and vehicles | 24 | €13,039 | €11,777 | -€1,263 | -9.7% |
| Other tangible fixed assets | 26 | €25,930 | €20,580 | -€5,350 | -20.6% |
| Financial fixed assets | 28 | €2,166 | €2,166 | = | 0.0% |
| Current assets | 29/58 | €263,267 | €373,125 | +€109,858 | +41.7% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Current investments | 50/53 | €164,500 | €164,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €97,513 | €208,243 | +€110,730 | +114% |
| Deferred charges and accrued income | 490/1 | €1,254 | €382 | -€871 | -69.5% |
| Total equity and liabilities | 10/49 | €921,161 | €989,691 | +€68,530 | +7.4% |
| Equity | 10/15 | €449,546 | €545,387 | +€95,841 | +21.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €430,924 | €526,765 | +€95,841 | +22.2% |
| Distributable reserves | 133 | €430,924 | €526,765 | +€95,841 | +22.2% |
| Profit (loss) carried forward | 14 | €30 | €30 | = | 0.0% |
| Amounts payable | 17/49 | €471,616 | €444,305 | -€27,311 | -5.8% |
| Amounts payable after more than one year | 17 | €376,824 | €339,606 | -€37,218 | -9.9% |
| Financial debts | 170/4 | €376,824 | €339,606 | -€37,218 | -9.9% |
| Amounts payable within one year | 42/48 | €94,791 | €104,699 | +€9,907 | +10.5% |
| Current portion of amounts payable after more than one year | 42 | €52,398 | €50,801 | -€1,597 | -3.0% |
| Trade debts | 44 | €13,656 | €15,101 | +€1,445 | +10.6% |
| Suppliers | 440/4 | €13,656 | €15,101 | +€1,445 | +10.6% |
| Taxes, remuneration and social security | 45 | €24,172 | €36,905 | +€12,733 | +52.7% |
| Taxes | 450/3 | €263 | €7,659 | +€7,396 | +2,812% |
| Remuneration and social security | 454/9 | €23,909 | €29,246 | +€5,337 | +22.3% |
| Other amounts payable | 47/48 | €4,565 | €1,891 | -€2,674 | -58.6% |
| Remuneration, social security and pensions | 62 | €134,317 | €147,604 | +€13,287 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,956 | €65,726 | -€230 | -0.3% |
| Other operating charges | 640/8 | €3,059 | €5,713 | +€2,654 | +86.7% |
| Gross operating margin | 9900 | €363,103 | €406,032 | +€42,929 | +11.8% |
| Operating profit (loss) | 9901 | €159,770 | €186,989 | +€27,219 | +17.0% |
| Financial income | 75/76B | €21 | €184 | +€164 | +797% |
| Recurring financial income | 75 | €21 | €184 | +€164 | +797% |
| Financial charges | 65/66B | €9,535 | €9,836 | +€301 | +3.2% |
| Recurring financial charges | 65 | €9,535 | €9,836 | +€301 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €150,256 | €177,338 | +€27,082 | +18.0% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €45,175 | €53,593 | +€8,418 | +18.6% |
| Profit (loss) for the period | 9904 | €105,081 | €123,744 | +€18,663 | +17.8% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €105,081 | €123,744 | +€18,663 | +17.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.