Mijnboekhouder: what changed
What changed
Mijnboekhouder
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€63,139
2024 · €22,241+€40,898
Equity
€165,186
2024 · €102,047+€63,139
Cash
€106,743
2024 · €20,748+€85,995
Balance sheet total
€311,396
2024 · €196,977+€114,419
Largest movements
Assets
- Cash +€85,995
up €85,995 (+414%), from €20,748 to €106,743
mainly Debts after one year (+€79,611) and Net result for the year (+€63,139)
- Deferred charges and accrued income +€28,186
up €28,186 (+256%), from €11,000 to €39,186
- Receivables within one year +€5,243
up €5,243 (+3.6%), from €146,392 to €151,635
of which Other amounts receivable: +€21,044
Equity and liabilities
- Debts after one year +€79,611
new in 2025: €79,611
- Reserves +€60,000
up €60,000 (+59.9%), from €100,100 to €160,100
of which Distributable reserves: +€60,000
- Other debts -€15,040
down €15,040 (-98.8%), from €15,217 to €177
- Short-term financial debts -€9,753
down €9,753 (-86.0%), from €11,336 to €1,583
- Trade debts -€3,456
down €3,456 (-19.2%), from €18,029 to €14,573
Income statement
- Gross operating margin +€73,041
up €73,041 (+24.6%), from €296,708 to €369,748
- Staff costs +€16,828
up €16,828 (+6.6%), from €255,816 to €272,644
- Taxes +€14,496
up €14,496 (+137%), from €10,547 to €25,043
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.
Result 2024
€22,241
Gross operating margin
+€73,041
Staff costs
-€16,828
Depreciation
-€3,499
Write-downs
+€3,367
Financial income
-€344
Financial charges
-€343
Taxes
-€14,496
Result 2025
€63,139
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€17,658
Investment
-€257
Financing
+€68,595
Cash 2024
€20,748
From operations (derived)
+€17,658
Net result for the year
+€63,139
Depreciation
+€5,262
Receivables within one year
-€5,243
Deferred charges and accrued income
-€28,186
Trade debts
-€3,456
Tax, wage and social debts
+€1,182
Other debts
-€15,040
Investment (derived)
-€257
Investment in fixed assets (net)
-€2,659
Current investments
+€2,402
Financing
+€68,595
Debts after one year
+€79,611
Current portion of long-term debt
-€1,264
Short-term financial debts
-€9,753
Cash 2025
€106,743
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €196,977 | €311,396 | +€114,419 | +58.1% |
| Fixed assets | 21/28 | €6,893 | €4,291 | -€2,603 | -37.8% |
| Intangible fixed assets | 21 | €1,366 | €455 | -€912 | -66.7% |
| Tangible fixed assets | 22/27 | €5,527 | €2,836 | -€2,691 | -48.7% |
| Furniture and vehicles | 24 | €5,527 | €2,836 | -€2,691 | -48.7% |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €190,084 | €307,105 | +€117,021 | +61.6% |
| Amounts receivable within one year | 40/41 | €146,392 | €151,635 | +€5,243 | +3.6% |
| Trade receivables | 40 | €146,356 | €130,554 | -€15,801 | -10.8% |
| Other amounts receivable | 41 | €37 | €21,081 | +€21,044 | +57,655% |
| Current investments | 50/53 | €11,944 | €9,542 | -€2,402 | -20.1% |
| Cash at bank and in hand | 54/58 | €20,748 | €106,743 | +€85,995 | +414% |
| Deferred charges and accrued income | 490/1 | €11,000 | €39,186 | +€28,186 | +256% |
| Total equity and liabilities | 10/49 | €196,977 | €311,396 | +€114,419 | +58.1% |
| Equity | 10/15 | €102,047 | €165,186 | +€63,139 | +61.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100,100 | €160,100 | +€60,000 | +59.9% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €160,000 | +€60,000 | +60.0% |
| Profit (loss) carried forward | 14 | €947 | €4,086 | +€3,139 | +331% |
| Amounts payable | 17/49 | €94,930 | €146,210 | +€51,280 | +54.0% |
| Amounts payable after more than one year | 17 | - | €79,611 | +€79,611 | |
| Financial debts | 170/4 | - | €79,611 | +€79,611 | |
| Amounts payable within one year | 42/48 | €94,930 | €66,599 | -€28,331 | -29.8% |
| Current portion of amounts payable after more than one year | 42 | €1,264 | - | -€1,264 | |
| Financial debts | 43 | €11,336 | €1,583 | -€9,753 | -86.0% |
| Credit institutions | 430/8 | €11,336 | €1,583 | -€9,753 | -86.0% |
| Trade debts | 44 | €18,029 | €14,573 | -€3,456 | -19.2% |
| Suppliers | 440/4 | €18,029 | €14,573 | -€3,456 | -19.2% |
| Taxes, remuneration and social security | 45 | €49,084 | €50,266 | +€1,182 | +2.4% |
| Taxes | 450/3 | €18,052 | €32,367 | +€14,315 | +79.3% |
| Remuneration and social security | 454/9 | €31,031 | €17,899 | -€13,133 | -42.3% |
| Other amounts payable | 47/48 | €15,217 | €177 | -€15,040 | -98.8% |
| Remuneration, social security and pensions | 62 | €255,816 | €272,644 | +€16,828 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,763 | €5,262 | +€3,499 | +199% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,188 | €821 | -€3,367 | -80.4% |
| Gross operating margin | 9900 | €296,708 | €369,748 | +€73,041 | +24.6% |
| Operating profit (loss) | 9901 | €34,942 | €91,022 | +€56,080 | +160% |
| Financial income | 75/76B | €503 | €160 | -€344 | -68.3% |
| Recurring financial income | 75 | €503 | €160 | -€344 | -68.3% |
| Financial charges | 65/66B | €2,656 | €2,999 | +€343 | +12.9% |
| Recurring financial charges | 65 | €2,656 | €2,999 | +€343 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €32,789 | €88,182 | +€55,393 | +169% |
| Income taxes | 67/77 | €10,547 | €25,043 | +€14,496 | +137% |
| Profit (loss) for the period | 9904 | €22,241 | €63,139 | +€40,898 | +184% |
| Profit (loss) for the period to be appropriated | 9905 | €22,241 | €63,139 | +€40,898 | +184% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.