MIND AND BODY: 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.
MIND AND BODY
Largest movements
- Tangible fixed assets +€58,613
up €58,613 (+160%), from €36,641 to €95,254
of which Other tangible fixed assets: +€54,710
- Cash +€23,773
up €23,773 (+70.5%), from €33,698 to €57,471
mainly Debts after one year (+€46,464) and Net result for the year (+€20,483)
- Receivables within one year -€10,738
down €10,738 (-31.4%), from €34,196 to €23,458
of which Trade receivables: -€14,914
- Stocks and contracts -€1,924
down €1,924 (-100%), from €1,924 to €0
- Debts after one year +€46,464
up €46,464 (+457%), from €10,164 to €56,628
- Reserves +€20,483
up €20,483 (+26.4%), from €77,618 to €98,102
- Advances received +€2,360
new in 2025: €2,360
- Short-term financial debts +€2,166
up €2,166 (+10,314%), from €21 to €2,187
- Other operating charges +€7,959
up €7,959 (+526%), from €1,514 to €9,473
- Depreciation +€7,443
up €7,443 (+61.0%), from €12,195 to €19,638
- Taxes -€6,181
down €6,181 (-36.3%), from €17,039 to €10,859
- Gross operating margin +€3,269
up €3,269 (+5.5%), from €59,864 to €63,133
- Financial charges +€2,607
up €2,607 (+2,784%), from €94 to €2,701
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 | €114,357 | €183,300 | +€68,943 | +60.3% |
| Fixed assets | 21/28 | €42,945 | €100,203 | +€57,258 | +133% |
| Intangible fixed assets | 21 | €6,304 | €4,949 | -€1,355 | -21.5% |
| Tangible fixed assets | 22/27 | €36,641 | €95,254 | +€58,613 | +160% |
| Plant, machinery and equipment | 23 | €2,856 | €2,758 | -€98 | -3.4% |
| Furniture and vehicles | 24 | €10,911 | €14,913 | +€4,001 | +36.7% |
| Other tangible fixed assets | 26 | €22,873 | €77,583 | +€54,710 | +239% |
| Current assets | 29/58 | €71,411 | €83,097 | +€11,685 | +16.4% |
| Stocks and contracts in progress | 3 | €1,924 | €0 | -€1,924 | -100% |
| Stocks | 30/36 | €1,924 | €0 | -€1,924 | -100% |
| Amounts receivable within one year | 40/41 | €34,196 | €23,458 | -€10,738 | -31.4% |
| Trade receivables | 40 | €16,560 | €1,646 | -€14,914 | -90.1% |
| Other amounts receivable | 41 | €17,636 | €21,812 | +€4,176 | +23.7% |
| Cash at bank and in hand | 54/58 | €33,698 | €57,471 | +€23,773 | +70.5% |
| Deferred charges and accrued income | 490/1 | €1,594 | €2,168 | +€574 | +36.0% |
| Total equity and liabilities | 10/49 | €114,357 | €183,300 | +€68,943 | +60.3% |
| Equity | 10/15 | €83,942 | €104,426 | +€20,483 | +24.4% |
| Contributions | 10/11 | €6,324 | €6,324 | = | 0.0% |
| Reserves | 13 | €77,618 | €98,102 | +€20,483 | +26.4% |
| Distributable reserves | 133 | €77,618 | €98,102 | +€20,483 | +26.4% |
| Amounts payable | 17/49 | €30,414 | €78,874 | +€48,460 | +159% |
| Amounts payable after more than one year | 17 | €10,164 | €56,628 | +€46,464 | +457% |
| Financial debts | 170/4 | €10,164 | €56,628 | +€46,464 | +457% |
| Amounts payable within one year | 42/48 | €18,985 | €20,758 | +€1,774 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €9,836 | €10,186 | +€350 | +3.6% |
| Financial debts | 43 | €21 | €2,187 | +€2,166 | +10,314% |
| Other loans | 439 | €21 | €2,187 | +€2,166 | +10,314% |
| Trade debts | 44 | €3,483 | €2,198 | -€1,285 | -36.9% |
| Suppliers | 440/4 | €3,483 | €2,198 | -€1,285 | -36.9% |
| Advances received on contracts in progress | 46 | - | €2,360 | +€2,360 | |
| Taxes, remuneration and social security | 45 | €5,448 | €3,827 | -€1,621 | -29.7% |
| Taxes | 450/3 | €5,448 | €3,827 | -€1,621 | -29.7% |
| Other amounts payable | 47/48 | €196 | €0 | -€196 | -100% |
| Accrued charges and deferred income | 492/3 | €1,266 | €1,488 | +€223 | +17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,195 | €19,638 | +€7,443 | +61.0% |
| Other operating charges | 640/8 | €1,514 | €9,473 | +€7,959 | +526% |
| Non-recurring operating charges | 66A | €528 | €0 | -€528 | -100% |
| Gross operating margin | 9900 | €59,864 | €63,133 | +€3,269 | +5.5% |
| Operating profit (loss) | 9901 | €45,627 | €34,022 | -€11,605 | -25.4% |
| Financial income | 75/76B | €1 | €21 | +€19 | +1,707% |
| Recurring financial income | 75 | €1 | €21 | +€19 | +1,707% |
| Financial charges | 65/66B | €94 | €2,701 | +€2,607 | +2,784% |
| Recurring financial charges | 65 | €94 | €2,701 | +€2,607 | +2,784% |
| Profit (loss) for the period before taxes | 9903 | €45,534 | €31,342 | -€14,193 | -31.2% |
| Income taxes | 67/77 | €17,039 | €10,859 | -€6,181 | -36.3% |
| Profit (loss) for the period | 9904 | €28,495 | €20,483 | -€8,012 | -28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,495 | €20,483 | -€8,012 | -28.1% |
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 26 October 2026 via checked.be.