MINA 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.
MINA CONSULTING
Largest movements
- Tangible fixed assets -€38,669
down €38,669 (-18.5%), from €208,537 to €169,868
- Receivables within one year -€9,197
down €9,197 (-76.0%), from €12,100 to €2,903
of which Trade receivables: -€12,100
- Cash +€7,527
up €7,527 (+3.5%), from €213,532 to €221,058
mainly Depreciation (+€38,669) and Other debts (+€9,778)
- Profit (loss) carried forward -€28,636
down €28,636 (-67.1%), from €42,680 to €14,044
- Accrued charges and deferred income -€14,170
no longer reported in 2025 (was €14,170)
- Other debts +€9,778
up €9,778 (+5.4%), from €181,147 to €190,925
- Gross operating margin -€53,411
down €53,411 (-85.7%), from €62,344 to €8,933
- Financial charges -€14,009
down €14,009 (-94.5%), from €14,824 to €815
- Financial income +€4,586
up €4,586 (+70,008%), from €7 to €4,592
- Depreciation +€2,535
up €2,535 (+7.0%), from €36,134 to €38,669
- Taxes -€1,328
down €1,328 (-88.1%), from €1,509 to €180
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 | €734,888 | €694,571 | -€40,317 | -5.5% |
| Fixed assets | 21/28 | €208,796 | €170,127 | -€38,669 | -18.5% |
| Tangible fixed assets | 22/27 | €208,537 | €169,868 | -€38,669 | -18.5% |
| Land and buildings | 22 | €123,315 | €105,088 | -€18,226 | -14.8% |
| Furniture and vehicles | 24 | €49,168 | €37,461 | -€11,707 | -23.8% |
| Leasing and similar rights | 25 | €36,054 | €27,318 | -€8,736 | -24.2% |
| Financial fixed assets | 28 | €259 | €259 | = | 0.0% |
| Current assets | 29/58 | €526,092 | €524,444 | -€1,648 | -0.3% |
| Amounts receivable within one year | 40/41 | €12,100 | €2,903 | -€9,197 | -76.0% |
| Trade receivables | 40 | €12,100 | - | -€12,100 | |
| Other amounts receivable | 41 | - | €2,903 | +€2,903 | |
| Current investments | 50/53 | €300,000 | €300,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €213,532 | €221,058 | +€7,527 | +3.5% |
| Deferred charges and accrued income | 490/1 | €461 | €483 | +€23 | +4.9% |
| Total equity and liabilities | 10/49 | €734,888 | €694,571 | -€40,317 | -5.5% |
| Equity | 10/15 | €522,777 | €494,141 | -€28,636 | -5.5% |
| Contributions | 10/11 | €128,000 | €128,000 | = | 0.0% |
| Reserves | 13 | €352,097 | €352,097 | = | 0.0% |
| Distributable reserves | 133 | €352,097 | €352,097 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,680 | €14,044 | -€28,636 | -67.1% |
| Amounts payable | 17/49 | €212,112 | €200,430 | -€11,681 | -5.5% |
| Amounts payable within one year | 42/48 | €197,942 | €200,430 | +€2,489 | +1.3% |
| Trade debts | 44 | €4,773 | €2,922 | -€1,851 | -38.8% |
| Suppliers | 440/4 | €4,773 | €2,922 | -€1,851 | -38.8% |
| Taxes, remuneration and social security | 45 | €12,022 | €6,584 | -€5,439 | -45.2% |
| Taxes | 450/3 | €9,522 | €6,584 | -€2,939 | -30.9% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €181,147 | €190,925 | +€9,778 | +5.4% |
| Accrued charges and deferred income | 492/3 | €14,170 | - | -€14,170 | |
| Non-recurring operating income | 76A | €11,200 | - | -€11,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,134 | €38,669 | +€2,535 | +7.0% |
| Other operating charges | 640/8 | €2,194 | €2,496 | +€303 | +13.8% |
| Gross operating margin | 9900 | €62,344 | €8,933 | -€53,411 | -85.7% |
| Operating profit (loss) | 9901 | €24,016 | -€32,233 | -€56,249 | |
| Financial income | 75/76B | €7 | €4,592 | +€4,586 | +70,008% |
| Recurring financial income | 75 | €7 | €4,592 | +€4,586 | +70,008% |
| Financial charges | 65/66B | €14,824 | €815 | -€14,009 | -94.5% |
| Recurring financial charges | 65 | €14,824 | €815 | -€14,009 | -94.5% |
| Profit (loss) for the period before taxes | 9903 | €9,199 | -€28,456 | -€37,655 | |
| Income taxes | 67/77 | €1,509 | €180 | -€1,328 | -88.1% |
| Profit (loss) for the period | 9904 | €7,690 | -€28,636 | -€36,326 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,690 | -€28,636 | -€36,326 |
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 19 October 2026 via checked.be.