LITTLE MASTERMIND: 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.
LITTLE MASTERMIND
Largest movements
- Cash +€496
up €496 (+18087.2%), from €3 to €498
mainly Other debts (+€22,558) and Net result for the year (+€2,303)
- Receivables within one year +€460
up €460 (+7.3%), from €6,343 to €6,803
- Tax, wage and social debts -€24,138
down €24,138 (-84.1%), from €28,717 to €4,579
of which Remuneration and social security: -€26,425
- Other debts +€22,558
up €22,558 (+383.0%), from €5,890 to €28,448
- Profit (loss) carried forward +€2,303
up €2,303 (+7.0%), from -€32,694 to -€30,391
- Trade debts +€233
up €233 (+7.5%), from €3,083 to €3,316
- Gross operating margin +€17,621
up €17,621, from -€14,091 to €3,530
- Other operating charges +€456
up €456 (+211.7%), from €215 to €671
- Financial charges -€143
down €143 (-20.4%), from €699 to €556
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 | €6,346 | €7,302 | +€956 | +15.1% |
| Current assets | 29/58 | €6,346 | €7,302 | +€956 | +15.1% |
| Amounts receivable within one year | 40/41 | €6,343 | €6,803 | +€460 | +7.3% |
| Trade receivables | 40 | €6,343 | €6,803 | +€460 | +7.3% |
| Cash at bank and in hand | 54/58 | €3 | €498 | +€496 | +18087.2% |
| Total equity and liabilities | 10/49 | €6,346 | €7,302 | +€956 | +15.1% |
| Equity | 10/15 | -€31,344 | -€29,041 | +€2,303 | +7.3% |
| Contributions | 10/11 | €1,350 | €1,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,694 | -€30,391 | +€2,303 | +7.0% |
| Amounts payable | 17/49 | €37,690 | €36,343 | -€1,347 | -3.6% |
| Amounts payable within one year | 42/48 | €37,690 | €36,343 | -€1,347 | -3.6% |
| Trade debts | 44 | €3,083 | €3,316 | +€233 | +7.5% |
| Suppliers | 440/4 | €3,083 | €3,316 | +€233 | +7.5% |
| Taxes, remuneration and social security | 45 | €28,717 | €4,579 | -€24,138 | -84.1% |
| Taxes | 450/3 | €2,292 | €4,579 | +€2,287 | +99.8% |
| Remuneration and social security | 454/9 | €26,425 | €0 | -€26,425 | -100.0% |
| Other amounts payable | 47/48 | €5,890 | €28,448 | +€22,558 | +383.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €215 | €671 | +€456 | +211.7% |
| Gross operating margin | 9900 | -€14,091 | €3,530 | +€17,621 | |
| Operating profit (loss) | 9901 | -€14,306 | €2,859 | +€17,165 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -99.1% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -99.1% |
| Financial charges | 65/66B | €699 | €556 | -€143 | -20.4% |
| Recurring financial charges | 65 | €699 | €556 | -€143 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | -€15,003 | €2,303 | +€17,306 | |
| Profit (loss) for the period | 9904 | -€15,003 | €2,303 | +€17,306 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,003 | €2,303 | +€17,306 |
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 4 October 2026 via checked.be.