Mind BS IT: 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.
Mind BS IT
Largest movements
- Receivables within one year +€16,568
up €16,568 (+146.1%), from €11,344 to €27,912
- Receivables after one year +€9,826
new in 2025: €9,826
- Tangible fixed assets +€1,060
up €1,060 (+56.3%), from €1,884 to €2,944
of which Plant, machinery and equipment: +€1,457
- Cash -€748
down €748 (-2.3%), from €33,011 to €32,263
mainly Receivables within one year (-€16,568) and Receivables after one year (-€9,826)
- Profit (loss) carried forward +€16,579
up €16,579 (+56.6%), from €29,277 to €45,855
- Tax, wage and social debts +€5,395
up €5,395 (+42.0%), from €12,852 to €18,247
of which Taxes: +€4,895
- Trade debts +€3,242
up €3,242 (+1250.9%), from €259 to €3,501
- Other debts +€2,167
up €2,167 (+92.2%), from €2,350 to €4,517
- Gross operating margin -€9,668
down €9,668 (-25.5%), from €37,925 to €28,257
- Other operating charges +€1,045
up €1,045 (+2089.0%), from €50 to €1,095
- Taxes -€538
down €538 (-7.1%), from €7,626 to €7,087
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 | €46,238 | €73,621 | +€27,383 | +59.2% |
| Fixed assets | 21/28 | €1,884 | €2,944 | +€1,060 | +56.3% |
| Tangible fixed assets | 22/27 | €1,884 | €2,944 | +€1,060 | +56.3% |
| Plant, machinery and equipment | 23 | - | €1,457 | +€1,457 | |
| Furniture and vehicles | 24 | €1,884 | €1,487 | -€397 | -21.1% |
| Current assets | 29/58 | €44,355 | €70,677 | +€26,322 | +59.3% |
| Amounts receivable after more than one year | 29 | - | €9,826 | +€9,826 | |
| Other amounts receivable | 291 | - | €9,826 | +€9,826 | |
| Amounts receivable within one year | 40/41 | €11,344 | €27,912 | +€16,568 | +146.1% |
| Trade receivables | 40 | €11,344 | €27,912 | +€16,568 | +146.1% |
| Cash at bank and in hand | 54/58 | €33,011 | €32,263 | -€748 | -2.3% |
| Deferred charges and accrued income | 490/1 | - | €676 | +€676 | |
| Total equity and liabilities | 10/49 | €46,238 | €73,621 | +€27,383 | +59.2% |
| Equity | 10/15 | €30,777 | €47,355 | +€16,579 | +53.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,277 | €45,855 | +€16,579 | +56.6% |
| Amounts payable | 17/49 | €15,462 | €26,266 | +€10,804 | +69.9% |
| Amounts payable within one year | 42/48 | €15,462 | €26,266 | +€10,804 | +69.9% |
| Trade debts | 44 | €259 | €3,501 | +€3,242 | +1250.9% |
| Suppliers | 440/4 | €259 | €3,501 | +€3,242 | +1250.9% |
| Taxes, remuneration and social security | 45 | €12,852 | €18,247 | +€5,395 | +42.0% |
| Taxes | 450/3 | €11,197 | €16,092 | +€4,895 | +43.7% |
| Remuneration and social security | 454/9 | €1,655 | €2,155 | +€500 | +30.2% |
| Other amounts payable | 47/48 | €2,350 | €4,517 | +€2,167 | +92.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99 | €456 | +€357 | +360.4% |
| Other operating charges | 640/8 | €50 | €1,095 | +€1,045 | +2089.0% |
| Gross operating margin | 9900 | €37,925 | €28,257 | -€9,668 | -25.5% |
| Operating profit (loss) | 9901 | €37,776 | €26,706 | -€11,070 | -29.3% |
| Financial income | 75/76B | - | €101 | +€101 | |
| Recurring financial income | 75 | - | €101 | +€101 | |
| Financial charges | 65/66B | €41 | €141 | +€100 | +242.8% |
| Recurring financial charges | 65 | €41 | €141 | +€100 | +242.8% |
| Profit (loss) for the period before taxes | 9903 | €37,735 | €26,666 | -€11,069 | -29.3% |
| Income taxes | 67/77 | €7,626 | €7,087 | -€538 | -7.1% |
| Profit (loss) for the period | 9904 | €30,110 | €19,579 | -€10,531 | -35.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,110 | €19,579 | -€10,531 | -35.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.