MIND THE GAP CONSULTING: 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 THE GAP CONSULTING
Largest movements
- Cash +€16,894
up €16,894 (+343%), from €4,925 to €21,819
mainly Net result for the year (+€23,232) and Receivables within one year (+€16,719)
- Receivables within one year -€16,719
down €16,719 (-35.7%), from €46,832 to €30,113
of which Trade receivables: -€10,200
- Tangible fixed assets -€7,270
down €7,270 (-3.5%), from €209,856 to €202,586
of which Land and buildings: -€5,203
- Deferred charges and accrued income -€2,812
down €2,812 (-92.4%), from €3,041 to €230
- Profit (loss) carried forward +€23,232
new in 2025: €23,232
- Other debts -€18,403
down €18,403 (-58.4%), from €31,504 to €13,102
- Debts after one year -€17,332
down €17,332 (-12.0%), from €144,418 to €127,086
of which Financial debts: -€17,332
- Tax, wage and social debts +€7,641
up €7,641 (+64.1%), from €11,913 to €19,554
of which Taxes: +€11,043
- Trade debts -€4,978
down €4,978 (-54.1%), from €9,197 to €4,219
- Other operating charges -€26,327
down €26,327 (-95.7%), from €27,498 to €1,171
- Taxes +€5,297
up €5,297 (+156%), from €3,403 to €8,700
- Depreciation +€5,015
up €5,015 (+75.8%), from €6,619 to €11,633
- Gross operating margin -€4,274
down €4,274 (-7.6%), from €56,124 to €51,850
- Financial charges +€3,215
up €3,215 (+81.7%), from €3,937 to €7,153
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 | €266,654 | €256,748 | -€9,906 | -3.7% |
| Fixed assets | 21/28 | €211,856 | €204,586 | -€7,270 | -3.4% |
| Tangible fixed assets | 22/27 | €209,856 | €202,586 | -€7,270 | -3.5% |
| Land and buildings | 22 | €200,699 | €195,496 | -€5,203 | -2.6% |
| Plant, machinery and equipment | 23 | €7,290 | €5,757 | -€1,534 | -21.0% |
| Furniture and vehicles | 24 | €1,866 | - | -€1,866 | |
| Other tangible fixed assets | 26 | - | €1,333 | +€1,333 | |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €54,798 | €52,162 | -€2,636 | -4.8% |
| Amounts receivable within one year | 40/41 | €46,832 | €30,113 | -€16,719 | -35.7% |
| Trade receivables | 40 | €40,313 | €30,113 | -€10,200 | -25.3% |
| Other amounts receivable | 41 | €6,519 | - | -€6,519 | |
| Cash at bank and in hand | 54/58 | €4,925 | €21,819 | +€16,894 | +343% |
| Deferred charges and accrued income | 490/1 | €3,041 | €230 | -€2,812 | -92.4% |
| Total equity and liabilities | 10/49 | €266,654 | €256,748 | -€9,906 | -3.7% |
| Equity | 10/15 | €52,223 | €75,455 | +€23,232 | +44.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €46,023 | €46,023 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €44,163 | €44,163 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €23,232 | +€23,232 | |
| Amounts payable | 17/49 | €214,431 | €181,293 | -€33,138 | -15.5% |
| Amounts payable after more than one year | 17 | €144,418 | €127,086 | -€17,332 | -12.0% |
| Financial debts | 170/4 | €129,418 | €112,086 | -€17,332 | -13.4% |
| Other amounts payable | 178/9 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €69,283 | €54,207 | -€15,076 | -21.8% |
| Current portion of amounts payable after more than one year | 42 | €16,669 | €17,332 | +€664 | +4.0% |
| Trade debts | 44 | €9,197 | €4,219 | -€4,978 | -54.1% |
| Suppliers | 440/4 | €9,197 | €4,219 | -€4,978 | -54.1% |
| Taxes, remuneration and social security | 45 | €11,913 | €19,554 | +€7,641 | +64.1% |
| Taxes | 450/3 | €8,511 | €19,554 | +€11,043 | +130% |
| Remuneration and social security | 454/9 | €3,402 | - | -€3,402 | |
| Other amounts payable | 47/48 | €31,504 | €13,102 | -€18,403 | -58.4% |
| Accrued charges and deferred income | 492/3 | €730 | - | -€730 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,619 | €11,633 | +€5,015 | +75.8% |
| Other operating charges | 640/8 | €27,498 | €1,171 | -€26,327 | -95.7% |
| Gross operating margin | 9900 | €56,124 | €51,850 | -€4,274 | -7.6% |
| Operating profit (loss) | 9901 | €22,007 | €39,045 | +€17,038 | +77.4% |
| Financial income | 75/76B | - | €39 | +€39 | |
| Recurring financial income | 75 | - | €39 | +€39 | |
| Financial charges | 65/66B | €3,937 | €7,153 | +€3,215 | +81.7% |
| Recurring financial charges | 65 | €3,937 | €7,153 | +€3,215 | +81.7% |
| Profit (loss) for the period before taxes | 9903 | €18,070 | €31,932 | +€13,862 | +76.7% |
| Income taxes | 67/77 | €3,403 | €8,700 | +€5,297 | +156% |
| Profit (loss) for the period | 9904 | €14,666 | €23,232 | +€8,565 | +58.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,666 | €23,232 | +€8,565 | +58.4% |
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 1 November 2026 via checked.be.