iMind: 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.
iMind
Largest movements
- Current investments -€23,635
down €23,635 (-23.2%), from €102,066 to €78,431
- Receivables within one year +€14,947
up €14,947 (+20.3%), from €73,801 to €88,748
of which Other amounts receivable: +€20,647
- Cash +€3,196
up €3,196 (+10.1%), from €31,584 to €34,780
mainly Net result for the year (+€27,851) and Current investments (+€23,635)
- Tangible fixed assets +€2,814
up €2,814 (+5.6%), from €49,934 to €52,748
of which Furniture and vehicles: +€9,104
- Reserves +€7,351
up €7,351 (+3.7%), from €197,525 to €204,876
of which Distributable reserves: +€7,351
- Debts after one year -€6,771
down €6,771 (-33.7%), from €20,105 to €13,334
- Gross operating margin -€9,982
down €9,982 (-17.4%), from €57,326 to €47,344
- Financial income +€5,872
up €5,872 (+219.5%), from €2,675 to €8,547
- Financial charges -€1,850
down €1,850 (-25.2%), from €7,340 to €5,490
- Taxes -€1,701
down €1,701 (-12.8%), from €13,308 to €11,607
- Other operating charges +€1,301
up €1,301 (+88.4%), from €1,472 to €2,773
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 | €262,657 | €260,104 | -€2,553 | -1.0% |
| Fixed assets | 21/28 | €49,934 | €52,748 | +€2,814 | +5.6% |
| Tangible fixed assets | 22/27 | €49,934 | €52,748 | +€2,814 | +5.6% |
| Land and buildings | 22 | €1,162 | €930 | -€232 | -20.0% |
| Plant, machinery and equipment | 23 | €45,196 | €40,757 | -€4,438 | -9.8% |
| Furniture and vehicles | 24 | €1,802 | €10,906 | +€9,104 | +505.1% |
| Leasing and similar rights | 25 | €1,774 | €155 | -€1,619 | -91.2% |
| Current assets | 29/58 | €212,723 | €207,356 | -€5,367 | -2.5% |
| Amounts receivable within one year | 40/41 | €73,801 | €88,748 | +€14,947 | +20.3% |
| Trade receivables | 40 | €37,785 | €32,085 | -€5,700 | -15.1% |
| Other amounts receivable | 41 | €36,016 | €56,663 | +€20,647 | +57.3% |
| Current investments | 50/53 | €102,066 | €78,431 | -€23,635 | -23.2% |
| Cash at bank and in hand | 54/58 | €31,584 | €34,780 | +€3,196 | +10.1% |
| Deferred charges and accrued income | 490/1 | €5,272 | €5,397 | +€126 | +2.4% |
| Total equity and liabilities | 10/49 | €262,657 | €260,104 | -€2,553 | -1.0% |
| Equity | 10/15 | €209,925 | €217,276 | +€7,351 | +3.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €197,525 | €204,876 | +€7,351 | +3.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €197,525 | €204,876 | +€7,351 | +3.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €52,732 | €42,828 | -€9,904 | -18.8% |
| Amounts payable after more than one year | 17 | €20,105 | €13,334 | -€6,771 | -33.7% |
| Financial debts | 170/4 | €20,105 | €13,334 | -€6,771 | -33.7% |
| Amounts payable within one year | 42/48 | €30,035 | €27,170 | -€2,865 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | €7,941 | €6,771 | -€1,170 | -14.7% |
| Financial debts | 43 | €6,779 | €6,749 | -€30 | -0.4% |
| Credit institutions | 430/8 | €6,779 | €6,749 | -€30 | -0.4% |
| Trade debts | 44 | €3,018 | €1,093 | -€1,925 | -63.8% |
| Suppliers | 440/4 | €3,018 | €1,093 | -€1,925 | -63.8% |
| Taxes, remuneration and social security | 45 | €12,297 | €12,557 | +€260 | +2.1% |
| Taxes | 450/3 | €12,297 | €12,557 | +€260 | +2.1% |
| Accrued charges and deferred income | 492/3 | €2,592 | €2,324 | -€268 | -10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,556 | €8,171 | -€385 | -4.5% |
| Other operating charges | 640/8 | €1,472 | €2,773 | +€1,301 | +88.4% |
| Gross operating margin | 9900 | €57,326 | €47,344 | -€9,982 | -17.4% |
| Operating profit (loss) | 9901 | €47,298 | €36,401 | -€10,898 | -23.0% |
| Financial income | 75/76B | €2,675 | €8,547 | +€5,872 | +219.5% |
| Recurring financial income | 75 | €2,675 | €8,547 | +€5,872 | +219.5% |
| Financial charges | 65/66B | €7,340 | €5,490 | -€1,850 | -25.2% |
| Recurring financial charges | 65 | €7,340 | €5,490 | -€1,850 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €42,634 | €39,458 | -€3,176 | -7.4% |
| Income taxes | 67/77 | €13,308 | €11,607 | -€1,701 | -12.8% |
| Profit (loss) for the period | 9904 | €29,327 | €27,851 | -€1,475 | -5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,327 | €27,851 | -€1,475 | -5.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.