Mind Surge: 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 Surge
Largest movements
- Cash -€25,271
down €25,271 (-88.1%), from €28,695 to €3,424
mainly Net result for the year (-€21,052) and Receivables within one year (-€13,309)
- Receivables within one year +€13,309
up €13,309 (+84.8%), from €15,689 to €28,997
of which Trade receivables: +€13,191
- Intangible fixed assets +€4,095
up €4,095 (+138.6%), from €2,954 to €7,049
- Deferred charges and accrued income +€1,116
up €1,116 (+48.8%), from €2,287 to €3,403
- Profit (loss) carried forward -€21,052
down €21,052 (-931.4%), from -€2,260 to -€23,312
- Trade debts +€7,343
up €7,343 (+902.2%), from €814 to €8,156
- Tax, wage and social debts +€4,720
up €4,720 (+48.4%), from €9,757 to €14,477
of which Taxes: +€4,720
- Short-term financial debts +€2,729
up €2,729 (+383.4%), from €712 to €3,440
- Gross operating margin -€80,477
down €80,477, from €66,410 to -€14,066
- Taxes -€1,905
down €1,905 (-92.0%), from €2,071 to €166
- Other operating charges -€1,143
down €1,143 (-51.1%), from €2,237 to €1,094
- Depreciation +€1,023
up €1,023 (+26.0%), from €3,942 to €4,965
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 | €51,142 | €44,736 | -€6,407 | -12.5% |
| Fixed assets | 21/28 | €4,471 | €8,911 | +€4,440 | +99.3% |
| Intangible fixed assets | 21 | €2,954 | €7,049 | +€4,095 | +138.6% |
| Tangible fixed assets | 22/27 | €1,190 | €1,510 | +€320 | +26.9% |
| Plant, machinery and equipment | 23 | - | €1,392 | +€1,392 | |
| Furniture and vehicles | 24 | €1,190 | €118 | -€1,072 | -90.1% |
| Financial fixed assets | 28 | €327 | €352 | +€25 | +7.6% |
| Current assets | 29/58 | €46,671 | €35,824 | -€10,847 | -23.2% |
| Amounts receivable within one year | 40/41 | €15,689 | €28,997 | +€13,309 | +84.8% |
| Trade receivables | 40 | €15,434 | €28,625 | +€13,191 | +85.5% |
| Other amounts receivable | 41 | €255 | €372 | +€117 | +46.0% |
| Cash at bank and in hand | 54/58 | €28,695 | €3,424 | -€25,271 | -88.1% |
| Deferred charges and accrued income | 490/1 | €2,287 | €3,403 | +€1,116 | +48.8% |
| Total equity and liabilities | 10/49 | €51,142 | €44,736 | -€6,407 | -12.5% |
| Equity | 10/15 | €32,740 | €11,688 | -€21,052 | -64.3% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,260 | -€23,312 | -€21,052 | -931.4% |
| Amounts payable | 17/49 | €18,403 | €33,048 | +€14,645 | +79.6% |
| Amounts payable within one year | 42/48 | €18,403 | €33,048 | +€14,645 | +79.6% |
| Financial debts | 43 | €712 | €3,440 | +€2,729 | +383.4% |
| Credit institutions | 430/8 | €712 | €3,440 | +€2,729 | +383.4% |
| Trade debts | 44 | €814 | €8,156 | +€7,343 | +902.2% |
| Suppliers | 440/4 | €814 | €8,156 | +€7,343 | +902.2% |
| Taxes, remuneration and social security | 45 | €9,757 | €14,477 | +€4,720 | +48.4% |
| Taxes | 450/3 | €9,757 | €14,477 | +€4,720 | +48.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,120 | €6,974 | -€146 | -2.1% |
| Remuneration, social security and pensions | 62 | -€42 | €0 | +€42 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,942 | €4,965 | +€1,023 | +26.0% |
| Other operating charges | 640/8 | €2,237 | €1,094 | -€1,143 | -51.1% |
| Gross operating margin | 9900 | €66,410 | -€14,066 | -€80,477 | |
| Operating profit (loss) | 9901 | €60,274 | -€20,126 | -€80,400 | |
| Financial income | 75/76B | €5 | €3 | -€2 | -40.8% |
| Recurring financial income | 75 | €5 | €3 | -€2 | -40.8% |
| Financial charges | 65/66B | €867 | €762 | -€105 | -12.1% |
| Recurring financial charges | 65 | €867 | €762 | -€105 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €59,412 | -€20,886 | -€80,297 | |
| Income taxes | 67/77 | €2,071 | €166 | -€1,905 | -92.0% |
| Profit (loss) for the period | 9904 | €57,341 | -€21,052 | -€78,393 | |
| Profit (loss) for the period to be appropriated | 9905 | €57,341 | -€21,052 | -€78,393 |
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 10 October 2026 via checked.be.