Independent Minds: what changed
Independent Minds
Largest movements
- Tangible fixed assets -€2,670
down €2,670 (-82.5%), from €3,236 to €567
of which Leasing and similar rights: -€2,961
- Receivables within one year -€1,766
down €1,766 (-4.3%), from €40,854 to €39,089
of which Other amounts receivable: -€5,445
- Short-term financial debts +€4,812
up €4,812 (+3,380%), from €142 to €4,954
- Current portion of long-term debt -€3,449
down €3,449 (-100%), from €3,449 to €0
- Profit (loss) carried forward -€3,410
down €3,410 (-84.6%), from €4,031 to €621
- Tax, wage and social debts -€2,772
down €2,772 (-39.7%), from €6,976 to €4,204
- Trade debts +€628
up €628 (+16.6%), from €3,794 to €4,422
- Depreciation -€4,835
down €4,835 (-96.5%), from €5,012 to €177
- Gross operating margin -€4,693
down €4,693, from €3,916 to -€777
- Financial charges +€135
up €135 (+15.3%), from €879 to €1,014
- Other operating charges -€60
down €60 (-4.0%), from €1,503 to €1,442
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,482 | €39,729 | -€4,752 | -10.7% |
| Fixed assets | 21/28 | €3,236 | €567 | -€2,670 | -82.5% |
| Tangible fixed assets | 22/27 | €3,236 | €567 | -€2,670 | -82.5% |
| Furniture and vehicles | 24 | €276 | €567 | +€291 | +105% |
| Leasing and similar rights | 25 | €2,961 | €0 | -€2,961 | -100% |
| Current assets | 29/58 | €41,245 | €39,163 | -€2,082 | -5.0% |
| Amounts receivable within one year | 40/41 | €40,854 | €39,089 | -€1,766 | -4.3% |
| Trade receivables | 40 | €9,726 | €13,405 | +€3,679 | +37.8% |
| Other amounts receivable | 41 | €31,128 | €25,683 | -€5,445 | -17.5% |
| Deferred charges and accrued income | 490/1 | €391 | €74 | -€317 | -81.1% |
| Total equity and liabilities | 10/49 | €44,482 | €39,729 | -€4,752 | -10.7% |
| Equity | 10/15 | €29,559 | €26,149 | -€3,410 | -11.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,328 | €19,328 | = | 0.0% |
| Tax-exempt reserves | 132 | €78 | €78 | = | 0.0% |
| Distributable reserves | 133 | €19,250 | €19,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,031 | €621 | -€3,410 | -84.6% |
| Amounts payable | 17/49 | €14,923 | €13,580 | -€1,342 | -9.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €14,361 | €13,580 | -€781 | -5.4% |
| Current portion of amounts payable after more than one year | 42 | €3,449 | €0 | -€3,449 | -100% |
| Financial debts | 43 | €142 | €4,954 | +€4,812 | +3,380% |
| Credit institutions | 430/8 | €142 | €4,954 | +€4,812 | +3,380% |
| Trade debts | 44 | €3,794 | €4,422 | +€628 | +16.6% |
| Suppliers | 440/4 | €3,794 | €4,422 | +€628 | +16.6% |
| Taxes, remuneration and social security | 45 | €6,976 | €4,204 | -€2,772 | -39.7% |
| Taxes | 450/3 | €6,976 | €4,204 | -€2,772 | -39.7% |
| Accrued charges and deferred income | 492/3 | €561 | €0 | -€561 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,012 | €177 | -€4,835 | -96.5% |
| Other operating charges | 640/8 | €1,503 | €1,442 | -€60 | -4.0% |
| Gross operating margin | 9900 | €3,916 | -€777 | -€4,693 | |
| Operating profit (loss) | 9901 | -€2,599 | -€2,397 | +€202 | +7.8% |
| Financial income | 75/76B | €2 | €0 | -€2 | -80.7% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -80.7% |
| Financial charges | 65/66B | €879 | €1,014 | +€135 | +15.3% |
| Recurring financial charges | 65 | €879 | €1,014 | +€135 | +15.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,475 | -€3,410 | +€65 | +1.9% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€3,475 | -€3,410 | +€65 | +1.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,475 | -€3,410 | +€65 | +1.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.