MINA SOFTWARE: 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 SOFTWARE
Largest movements
- Cash +€12,431
up €12,431 (+112.7%), from €11,030 to €23,460
mainly Depreciation (+€9,887) and Net result for the year (+€7,342)
- Tangible fixed assets -€9,887
down €9,887 (-29.8%), from €33,203 to €23,316
of which Leasing and similar rights: -€9,309
- Receivables within one year -€3,659
down €3,659 (-19.2%), from €19,021 to €15,362
of which Trade receivables: -€2,605
- Profit (loss) carried forward +€7,342
up €7,342 (+26.8%), from €27,395 to €34,737
- Debts after one year -€7,142
down €7,142 (-35.5%), from €20,140 to €12,998
- Trade debts -€4,432
down €4,432 (-73.0%), from €6,068 to €1,637
- Tax, wage and social debts +€2,613
up €2,613 (+72.4%), from €3,609 to €6,222
of which Remuneration and social security: +€1,710
- Gross operating margin +€15,886
up €15,886 (+31.0%), from €51,208 to €67,094
- Staff costs +€3,122
up €3,122 (+7.6%), from €40,843 to €43,965
- Taxes +€2,890
up €2,890 (+1046.9%), from €276 to €3,166
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 | €64,813 | €63,679 | -€1,133 | -1.7% |
| Fixed assets | 21/28 | €33,228 | €23,341 | -€9,887 | -29.8% |
| Tangible fixed assets | 22/27 | €33,203 | €23,316 | -€9,887 | -29.8% |
| Furniture and vehicles | 24 | €1,397 | €819 | -€578 | -41.4% |
| Leasing and similar rights | 25 | €31,806 | €22,497 | -€9,309 | -29.3% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €31,584 | €40,338 | +€8,754 | +27.7% |
| Amounts receivable within one year | 40/41 | €19,021 | €15,362 | -€3,659 | -19.2% |
| Trade receivables | 40 | €17,472 | €14,868 | -€2,605 | -14.9% |
| Other amounts receivable | 41 | €1,549 | €494 | -€1,054 | -68.1% |
| Cash at bank and in hand | 54/58 | €11,030 | €23,460 | +€12,431 | +112.7% |
| Deferred charges and accrued income | 490/1 | €1,534 | €1,516 | -€18 | -1.1% |
| Total equity and liabilities | 10/49 | €64,813 | €63,679 | -€1,133 | -1.7% |
| Equity | 10/15 | €27,396 | €34,738 | +€7,342 | +26.8% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,395 | €34,737 | +€7,342 | +26.8% |
| Amounts payable | 17/49 | €37,416 | €28,942 | -€8,475 | -22.7% |
| Amounts payable after more than one year | 17 | €20,140 | €12,998 | -€7,142 | -35.5% |
| Financial debts | 170/4 | €20,140 | €12,998 | -€7,142 | -35.5% |
| Amounts payable within one year | 42/48 | €17,277 | €15,944 | -€1,333 | -7.7% |
| Current portion of amounts payable after more than one year | 42 | €6,835 | €7,142 | +€307 | +4.5% |
| Financial debts | 43 | €765 | €765 | +€1 | +0.1% |
| Credit institutions | 430/8 | €765 | €765 | +€1 | +0.1% |
| Trade debts | 44 | €6,068 | €1,637 | -€4,432 | -73.0% |
| Suppliers | 440/4 | €6,068 | €1,637 | -€4,432 | -73.0% |
| Taxes, remuneration and social security | 45 | €3,609 | €6,222 | +€2,613 | +72.4% |
| Taxes | 450/3 | - | €903 | +€903 | |
| Remuneration and social security | 454/9 | €3,609 | €5,319 | +€1,710 | +47.4% |
| Other amounts payable | 47/48 | - | €178 | +€178 | |
| Remuneration, social security and pensions | 62 | €40,843 | €43,965 | +€3,122 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,887 | €9,887 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,890 | €1,328 | -€563 | -29.8% |
| Non-recurring operating charges | 66A | €3,954 | - | -€3,954 | |
| Gross operating margin | 9900 | €51,208 | €67,094 | +€15,886 | +31.0% |
| Operating profit (loss) | 9901 | -€5,367 | €11,913 | +€17,281 | |
| Financial income | 75/76B | - | €76 | +€76 | |
| Recurring financial income | 75 | - | €76 | +€76 | |
| Financial charges | 65/66B | €1,736 | €1,481 | -€254 | -14.6% |
| Recurring financial charges | 65 | €1,736 | €1,481 | -€254 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,103 | €10,508 | +€17,610 | |
| Income taxes | 67/77 | €276 | €3,166 | +€2,890 | +1046.9% |
| Profit (loss) for the period | 9904 | -€7,379 | €7,342 | +€14,720 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,379 | €7,342 | +€14,720 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.