Like 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.
Like Minds
Largest movements
- Receivables within one year -€59,315
down €59,315 (-39.1%), from €151,788 to €92,473
of which Other amounts receivable: -€45,864
- Deferred charges and accrued income +€14,742
up €14,742 (+93.5%), from €15,768 to €30,510
- Tangible fixed assets -€9,000
down €9,000 (-28.2%), from €31,942 to €22,942
- Cash +€3,849
up €3,849 (+20.8%), from €18,513 to €22,362
mainly Receivables within one year (+€59,315) and Trade debts (+€15,177)
- Tax, wage and social debts -€28,490
down €28,490 (-74.2%), from €38,389 to €9,899
of which Remuneration and social security: -€23,039
- Short-term financial debts -€24,116
down €24,116 (-94.3%), from €25,577 to €1,461
of which Credit institutions: -€22,830
- Trade debts +€15,177
up €15,177 (+18.4%), from €82,328 to €97,505
- Debts after one year -€4,361
down €4,361 (-100%), from €4,361 to €0
- Current portion of long-term debt -€4,203
down €4,203 (-49.1%), from €8,564 to €4,361
- Staff costs -€191,532
down €191,532 (-61.1%), from €313,533 to €122,002
- Gross operating margin -€132,070
down €132,070 (-47.6%), from €277,254 to €145,184
- Other operating charges -€5,478
down €5,478 (-35.5%), from €15,410 to €9,932
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 | €218,011 | €168,288 | -€49,723 | -22.8% |
| Fixed assets | 21/28 | €31,942 | €22,942 | -€9,000 | -28.2% |
| Tangible fixed assets | 22/27 | €31,942 | €22,942 | -€9,000 | -28.2% |
| Plant, machinery and equipment | 23 | €1,147 | €0 | -€1,147 | -100% |
| Furniture and vehicles | 24 | €13,985 | €10,222 | -€3,763 | -26.9% |
| Other tangible fixed assets | 26 | €16,810 | €12,720 | -€4,089 | -24.3% |
| Current assets | 29/58 | €186,069 | €145,345 | -€40,723 | -21.9% |
| Amounts receivable within one year | 40/41 | €151,788 | €92,473 | -€59,315 | -39.1% |
| Trade receivables | 40 | €101,123 | €87,673 | -€13,450 | -13.3% |
| Other amounts receivable | 41 | €50,664 | €4,800 | -€45,864 | -90.5% |
| Cash at bank and in hand | 54/58 | €18,513 | €22,362 | +€3,849 | +20.8% |
| Deferred charges and accrued income | 490/1 | €15,768 | €30,510 | +€14,742 | +93.5% |
| Total equity and liabilities | 10/49 | €218,011 | €168,288 | -€49,723 | -22.8% |
| Equity | 10/15 | €5,000 | €6,002 | +€1,002 | +20.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,231 | €51,231 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €51,231 | €51,231 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,831 | -€63,830 | +€1,002 | +1.5% |
| Amounts payable | 17/49 | €213,011 | €162,286 | -€50,725 | -23.8% |
| Amounts payable after more than one year | 17 | €4,361 | €0 | -€4,361 | -100% |
| Financial debts | 170/4 | €4,361 | €0 | -€4,361 | -100% |
| Amounts payable within one year | 42/48 | €207,918 | €162,286 | -€45,632 | -21.9% |
| Current portion of amounts payable after more than one year | 42 | €8,564 | €4,361 | -€4,203 | -49.1% |
| Financial debts | 43 | €25,577 | €1,461 | -€24,116 | -94.3% |
| Credit institutions | 430/8 | €24,291 | €1,461 | -€22,830 | -94.0% |
| Other loans | 439 | €1,287 | €0 | -€1,287 | -100% |
| Trade debts | 44 | €82,328 | €97,505 | +€15,177 | +18.4% |
| Suppliers | 440/4 | €82,328 | €97,505 | +€15,177 | +18.4% |
| Taxes, remuneration and social security | 45 | €38,389 | €9,899 | -€28,490 | -74.2% |
| Taxes | 450/3 | €15,351 | €9,899 | -€5,452 | -35.5% |
| Remuneration and social security | 454/9 | €23,039 | €0 | -€23,039 | -100% |
| Other amounts payable | 47/48 | €53,059 | €49,060 | -€3,999 | -7.5% |
| Accrued charges and deferred income | 492/3 | €732 | €0 | -€732 | -100% |
| Non-recurring operating income | 76A | €120,807 | €1,310 | -€119,497 | -98.9% |
| Remuneration, social security and pensions | 62 | €313,533 | €122,002 | -€191,532 | -61.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,248 | €8,704 | -€2,544 | -22.6% |
| Other operating charges | 640/8 | €15,410 | €9,932 | -€5,478 | -35.5% |
| Non-recurring operating charges | 66A | - | €271 | +€271 | |
| Gross operating margin | 9900 | €277,254 | €145,184 | -€132,070 | -47.6% |
| Operating profit (loss) | 9901 | -€62,937 | €4,276 | +€67,213 | |
| Financial income | 75/76B | €302 | €18 | -€284 | -94.1% |
| Recurring financial income | 75 | €302 | €18 | -€284 | -94.1% |
| Financial charges | 65/66B | €2,196 | €3,292 | +€1,096 | +49.9% |
| Recurring financial charges | 65 | €2,196 | €3,292 | +€1,096 | +49.9% |
| Profit (loss) for the period before taxes | 9903 | -€64,831 | €1,002 | +€65,833 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€64,831 | €1,002 | +€65,833 | |
| Profit (loss) for the period to be appropriated | 9905 | -€64,831 | €1,002 | +€65,833 |
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 14 October 2026 via checked.be.