MINA CONSULTANCY: 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.
MINA CONSULTANCY
Largest movements
- Tangible fixed assets +€6,604
up €6,604 (+552.4%), from €1,195 to €7,799
- Cash -€6,020
down €6,020 (-80.3%), from €7,494 to €1,474
mainly Investment in fixed assets (net) (-€8,509) and Net result for the year (-€2,153)
- Receivables within one year -€1,771
down €1,771 (-3.5%), from €51,216 to €49,445
of which Other amounts receivable: -€3,726
- Profit (loss) carried forward -€2,153
down €2,153, from €1,754 to -€399
- Tax, wage and social debts +€647
up €647 (+182.1%), from €355 to €1,002
- Gross operating margin +€3,796
up €3,796 (+66.6%), from -€5,702 to -€1,906
- Depreciation +€1,302
up €1,302 (+215.6%), from €604 to €1,905
- Financial income +€787
up €787 (+38.6%), from €2,042 to €2,829
- Other operating charges +€96
up €96 (+15.3%), from €628 to €724
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,101 | €59,568 | -€1,533 | -2.5% |
| Fixed assets | 21/28 | €1,195 | €7,799 | +€6,604 | +552.4% |
| Tangible fixed assets | 22/27 | €1,195 | €7,799 | +€6,604 | +552.4% |
| Furniture and vehicles | 24 | €1,195 | €7,799 | +€6,604 | +552.4% |
| Current assets | 29/58 | €59,906 | €51,769 | -€8,137 | -13.6% |
| Amounts receivable within one year | 40/41 | €51,216 | €49,445 | -€1,771 | -3.5% |
| Trade receivables | 40 | €2,675 | €4,630 | +€1,955 | +73.1% |
| Other amounts receivable | 41 | €48,541 | €44,815 | -€3,726 | -7.7% |
| Cash at bank and in hand | 54/58 | €7,494 | €1,474 | -€6,020 | -80.3% |
| Deferred charges and accrued income | 490/1 | €1,196 | €850 | -€346 | -28.9% |
| Total equity and liabilities | 10/49 | €61,101 | €59,568 | -€1,533 | -2.5% |
| Equity | 10/15 | €58,754 | €56,601 | -€2,153 | -3.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €52,000 | €52,000 | = | 0.0% |
| Distributable reserves | 133 | €52,000 | €52,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,754 | -€399 | -€2,153 | |
| Amounts payable | 17/49 | €2,347 | €2,967 | +€620 | +26.4% |
| Amounts payable within one year | 42/48 | €2,347 | €2,967 | +€620 | +26.4% |
| Trade debts | 44 | €1,992 | €1,966 | -€27 | -1.3% |
| Suppliers | 440/4 | €1,992 | €1,966 | -€27 | -1.3% |
| Taxes, remuneration and social security | 45 | €355 | €1,002 | +€647 | +182.1% |
| Taxes | 450/3 | €355 | €1,002 | +€647 | +182.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €604 | €1,905 | +€1,302 | +215.6% |
| Other operating charges | 640/8 | €628 | €724 | +€96 | +15.3% |
| Gross operating margin | 9900 | -€5,702 | -€1,906 | +€3,796 | +66.6% |
| Operating profit (loss) | 9901 | -€6,934 | -€4,535 | +€2,399 | +34.6% |
| Financial income | 75/76B | €2,042 | €2,829 | +€787 | +38.6% |
| Recurring financial income | 75 | €2,042 | €2,829 | +€787 | +38.6% |
| Financial charges | 65/66B | €102 | €107 | +€5 | +4.4% |
| Recurring financial charges | 65 | €102 | €107 | +€5 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,995 | -€1,813 | +€3,182 | +63.7% |
| Income taxes | 67/77 | €355 | €340 | -€15 | -4.2% |
| Profit (loss) for the period | 9904 | -€5,350 | -€2,153 | +€3,196 | +59.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,350 | -€2,153 | +€3,196 | +59.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.