INGENIOUS MINDS: 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.
INGENIOUS MINDS
Largest movements
- Cash -€125
down €125 (-44.0%), from €284 to €159
mainly Net result for the year (-€1,309) and Receivables within one year (-€117)
- Receivables within one year +€117
up €117 (+10.7%), from €1,090 to €1,207
of which Other amounts receivable: +€117
- Profit (loss) carried forward -€1,309
down €1,309 (-4.1%), from -€31,723 to -€33,032
- Other debts +€1,300
up €1,300 (+9.1%), from €14,322 to €15,622
- Other operating charges +€839
new in 2025: €839
- Gross operating margin -€268
down €268 (-515.4%), from -€52 to -€320
- Purchases and services +€89
up €89 (+38.5%), from €231 to €320
- Financial charges +€15
up €15 (+11.1%), from €135 to €150
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 | €1,374 | €1,366 | -€8 | -0.6% |
| Current assets | 29/58 | €1,374 | €1,366 | -€8 | -0.6% |
| Amounts receivable within one year | 40/41 | €1,090 | €1,207 | +€117 | +10.7% |
| Trade receivables | 40 | €1,000 | €1,000 | = | 0.0% |
| Other amounts receivable | 41 | €90 | €207 | +€117 | +130.0% |
| Cash at bank and in hand | 54/58 | €284 | €159 | -€125 | -44.0% |
| Total equity and liabilities | 10/49 | €1,374 | €1,366 | -€8 | -0.6% |
| Equity | 10/15 | -€12,971 | -€14,280 | -€1,309 | -10.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €152 | €152 | = | 0.0% |
| Non-distributable reserves | 130/1 | €152 | €152 | = | 0.0% |
| Other | 1319 | €152 | €152 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,723 | -€33,032 | -€1,309 | -4.1% |
| Amounts payable | 17/49 | €14,345 | €15,646 | +€1,301 | +9.1% |
| Amounts payable within one year | 42/48 | €14,345 | €15,646 | +€1,301 | +9.1% |
| Trade debts | 44 | €23 | €24 | +€1 | +4.3% |
| Suppliers | 440/4 | €23 | €24 | +€1 | +4.3% |
| Other amounts payable | 47/48 | €14,322 | €15,622 | +€1,300 | +9.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €231 | €320 | +€89 | +38.5% |
| Other operating charges | 640/8 | - | €839 | +€839 | |
| Gross operating margin | 9900 | -€52 | -€320 | -€268 | -515.4% |
| Operating profit (loss) | 9901 | -€52 | -€1,159 | -€1,107 | -2128.8% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | -€187 | -€1,309 | -€1,122 | -600.0% |
| Profit (loss) for the period | 9904 | -€187 | -€1,309 | -€1,122 | -600.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€187 | -€1,309 | -€1,122 | -600.0% |
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 3 October 2026 via checked.be.