MIMAS CONSULTING: 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.
MIMAS CONSULTING
Largest movements
- Receivables within one year +€21,808
up €21,808 (+116%), from €18,833 to €40,641
of which Trade receivables: +€13,564
- Deferred charges and accrued income +€19,339
up €19,339 (+315%), from €6,147 to €25,486
- Cash +€9,792
up €9,792 (+3.4%), from €283,939 to €293,732
mainly Net result for the year (+€33,119) and Depreciation (+€21,581)
- Tangible fixed assets -€9,701
down €9,701 (-15.0%), from €64,744 to €55,043
of which Land and buildings: -€12,679
- Reserves +€19,540
up €19,540 (+11.0%), from €178,355 to €197,895
of which Distributable reserves: +€19,540
- Other debts +€12,379
up €12,379 (+1,032%), from €1,200 to €13,579
- Trade debts +€8,682
up €8,682 (+102%), from €8,528 to €17,211
- Gross operating margin -€19,334
down €19,334 (-19.1%), from €101,203 to €81,869
- Taxes -€4,229
down €4,229 (-16.9%), from €25,018 to €20,789
- Depreciation +€3,338
up €3,338 (+18.3%), from €18,244 to €21,581
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 | €373,664 | €414,902 | +€41,239 | +11.0% |
| Fixed assets | 21/28 | €64,744 | €55,043 | -€9,701 | -15.0% |
| Tangible fixed assets | 22/27 | €64,744 | €55,043 | -€9,701 | -15.0% |
| Land and buildings | 22 | €53,998 | €41,319 | -€12,679 | -23.5% |
| Furniture and vehicles | 24 | €10,746 | €13,724 | +€2,978 | +27.7% |
| Current assets | 29/58 | €308,920 | €359,859 | +€50,940 | +16.5% |
| Amounts receivable within one year | 40/41 | €18,833 | €40,641 | +€21,808 | +116% |
| Trade receivables | 40 | €17,630 | €31,194 | +€13,564 | +76.9% |
| Other amounts receivable | 41 | €1,204 | €9,448 | +€8,244 | +685% |
| Cash at bank and in hand | 54/58 | €283,939 | €293,732 | +€9,792 | +3.4% |
| Deferred charges and accrued income | 490/1 | €6,147 | €25,486 | +€19,339 | +315% |
| Total equity and liabilities | 10/49 | €373,664 | €414,902 | +€41,239 | +11.0% |
| Equity | 10/15 | €258,875 | €278,415 | +€19,540 | +7.5% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €178,355 | €197,895 | +€19,540 | +11.0% |
| Tax-exempt reserves | 132 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €170,355 | €189,895 | +€19,540 | +11.5% |
| Profit (loss) carried forward | 14 | €55,731 | €55,731 | = | 0.0% |
| Provisions and deferred taxes | 16 | €81,740 | €83,092 | +€1,352 | +1.7% |
| Provisions for liabilities and charges | 160/5 | €81,740 | €83,092 | +€1,352 | +1.7% |
| Other liabilities and charges | 164/5 | €81,740 | €83,092 | +€1,352 | +1.7% |
| Amounts payable | 17/49 | €33,049 | €53,395 | +€20,347 | +61.6% |
| Amounts payable within one year | 42/48 | €33,049 | €52,876 | +€19,827 | +60.0% |
| Trade debts | 44 | €8,528 | €17,211 | +€8,682 | +102% |
| Suppliers | 440/4 | €8,528 | €17,211 | +€8,682 | +102% |
| Taxes, remuneration and social security | 45 | €23,320 | €22,086 | -€1,234 | -5.3% |
| Taxes | 450/3 | €23,320 | €22,086 | -€1,234 | -5.3% |
| Other amounts payable | 47/48 | €1,200 | €13,579 | +€12,379 | +1,032% |
| Accrued charges and deferred income | 492/3 | - | €520 | +€520 | |
| Non-recurring operating income | 76A | €338 | €441 | +€103 | +30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,244 | €21,581 | +€3,338 | +18.3% |
| Other operating charges | 640/8 | €1,569 | €626 | -€943 | -60.1% |
| Non-recurring operating charges | 66A | €73 | €103 | +€30 | +40.1% |
| Gross operating margin | 9900 | €101,203 | €81,869 | -€19,334 | -19.1% |
| Operating profit (loss) | 9901 | €81,317 | €59,559 | -€21,758 | -26.8% |
| Financial income | 75/76B | €192 | €287 | +€95 | +49.2% |
| Recurring financial income | 75 | €192 | €287 | +€95 | +49.2% |
| Financial charges | 65/66B | €5,958 | €5,938 | -€20 | -0.3% |
| Recurring financial charges | 65 | €5,958 | €5,938 | -€20 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €75,551 | €53,908 | -€21,643 | -28.6% |
| Income taxes | 67/77 | €25,018 | €20,789 | -€4,229 | -16.9% |
| Profit (loss) for the period | 9904 | €50,533 | €33,119 | -€17,415 | -34.5% |
| Profit (loss) for the period to be appropriated | 9905 | €50,533 | €33,119 | -€17,415 | -34.5% |
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 23 October 2026 via checked.be.