MIND - Consult: 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 - Consult
Largest movements
- Receivables within one year +€281,398
up €281,398 (+77.2%), from €364,564 to €645,962
of which Other amounts receivable: +€331,987
- Deferred charges and accrued income +€78,280
up €78,280 (+429.5%), from €18,224 to €96,504
- Current investments +€70,028
up €70,028 (+75.7%), from €92,500 to €162,528
- Tangible fixed assets -€29,227
down €29,227 (-32.7%), from €89,408 to €60,181
of which Furniture and vehicles: -€28,782
- Cash -€12,294
down €12,294 (-22.8%), from €53,999 to €41,705
mainly Receivables within one year (-€281,398) and Deferred charges and accrued income (-€78,280)
- Reserves +€314,123
up €314,123 (+96.6%), from €325,277 to €639,400
- Tax, wage and social debts +€68,910
up €68,910 (+93.9%), from €73,352 to €142,262
of which Taxes: +€73,314
- Other debts +€14,729
up €14,729 (+30.0%), from €49,177 to €63,907
- Gross operating margin +€224,474
up €224,474 (+50.0%), from €449,241 to €673,715
- Taxes +€67,200
up €67,200 (+80.7%), from €83,288 to €150,488
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 | €619,339 | €1,007,524 | +€388,185 | +62.7% |
| Fixed assets | 21/28 | €90,051 | €60,824 | -€29,227 | -32.5% |
| Tangible fixed assets | 22/27 | €89,408 | €60,181 | -€29,227 | -32.7% |
| Furniture and vehicles | 24 | €51,444 | €22,662 | -€28,782 | -55.9% |
| Other tangible fixed assets | 26 | €37,964 | €37,519 | -€445 | -1.2% |
| Financial fixed assets | 28 | €643 | €643 | = | 0.0% |
| Current assets | 29/58 | €529,287 | €946,700 | +€417,412 | +78.9% |
| Amounts receivable within one year | 40/41 | €364,564 | €645,962 | +€281,398 | +77.2% |
| Trade receivables | 40 | €53,280 | €2,690 | -€50,590 | -95.0% |
| Other amounts receivable | 41 | €311,284 | €643,272 | +€331,987 | +106.7% |
| Current investments | 50/53 | €92,500 | €162,528 | +€70,028 | +75.7% |
| Cash at bank and in hand | 54/58 | €53,999 | €41,705 | -€12,294 | -22.8% |
| Deferred charges and accrued income | 490/1 | €18,224 | €96,504 | +€78,280 | +429.5% |
| Total equity and liabilities | 10/49 | €619,339 | €1,007,524 | +€388,185 | +62.7% |
| Equity | 10/15 | €463,148 | €775,606 | +€312,457 | +67.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €325,277 | €639,400 | +€314,123 | +96.6% |
| Distributable reserves | 133 | €325,277 | €639,400 | +€314,123 | +96.6% |
| Profit (loss) carried forward | 14 | €131,672 | €130,006 | -€1,666 | -1.3% |
| Amounts payable | 17/49 | €156,190 | €231,918 | +€75,728 | +48.5% |
| Amounts payable after more than one year | 17 | €13,832 | €7,044 | -€6,788 | -49.1% |
| Financial debts | 170/4 | €13,832 | €7,044 | -€6,788 | -49.1% |
| Amounts payable within one year | 42/48 | €142,262 | €224,874 | +€82,612 | +58.1% |
| Current portion of amounts payable after more than one year | 42 | €14,321 | €6,788 | -€7,533 | -52.6% |
| Trade debts | 44 | €5,411 | €11,918 | +€6,506 | +120.2% |
| Suppliers | 440/4 | €5,411 | €11,918 | +€6,506 | +120.2% |
| Taxes, remuneration and social security | 45 | €73,352 | €142,262 | +€68,910 | +93.9% |
| Taxes | 450/3 | €50,461 | €123,775 | +€73,314 | +145.3% |
| Remuneration and social security | 454/9 | €22,891 | €18,487 | -€4,404 | -19.2% |
| Other amounts payable | 47/48 | €49,177 | €63,907 | +€14,729 | +30.0% |
| Accrued charges and deferred income | 492/3 | €97 | €0 | -€97 | -100.0% |
| Remuneration, social security and pensions | 62 | €165,103 | €169,253 | +€4,150 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,086 | €20,849 | -€3,237 | -13.4% |
| Other operating charges | 640/8 | €15,161 | €14,125 | -€1,036 | -6.8% |
| Non-recurring operating charges | 66A | - | €13,669 | +€13,669 | |
| Gross operating margin | 9900 | €449,241 | €673,715 | +€224,474 | +50.0% |
| Operating profit (loss) | 9901 | €244,892 | €455,820 | +€210,928 | +86.1% |
| Financial income | 75/76B | €14,123 | €15,192 | +€1,069 | +7.6% |
| Recurring financial income | 75 | €14,123 | €15,192 | +€1,069 | +7.6% |
| Financial charges | 65/66B | €7,249 | €6,401 | -€848 | -11.7% |
| Recurring financial charges | 65 | €7,249 | €6,401 | -€848 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €251,766 | €464,611 | +€212,845 | +84.5% |
| Income taxes | 67/77 | €83,288 | €150,488 | +€67,200 | +80.7% |
| Profit (loss) for the period | 9904 | €168,478 | €314,123 | +€145,645 | +86.4% |
| Profit (loss) for the period to be appropriated | 9905 | €168,478 | €314,123 | +€145,645 | +86.4% |
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 29 September 2026 via checked.be.