MIND2CONSULT: 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.
MIND2CONSULT
Largest movements
- Cash -€156,234
down €156,234 (-50.4%), from €309,992 to €153,758
mainly Current investments (-€154,000) and Contributions, distributions and other (-€50,327)
- Current investments +€154,000
new in 2025: €154,000
- Receivables within one year -€13,613
down €13,613 (-35.5%), from €38,372 to €24,759
of which Trade receivables: -€16,266
- Trade debts -€15,473
down €15,473 (-96.1%), from €16,093 to €620
- Reserves -€5,208
down €5,208 (-1.9%), from €271,612 to €266,404
of which Distributable reserves: -€3,353
- Other debts +€3,883
up €3,883 (+7.4%), from €52,618 to €56,501
- Gross operating margin -€10,768
down €10,768 (-14.9%), from €72,290 to €61,522
- Financial income +€5,706
up €5,706 (+1069.4%), from €534 to €6,239
- Depreciation -€2,795
down €2,795 (-43.4%), from €6,438 to €3,643
- Taxes -€1,034
down €1,034 (-5.5%), from €18,797 to €17,763
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 | €353,434 | €336,110 | -€17,324 | -4.9% |
| Fixed assets | 21/28 | €3,370 | €1,838 | -€1,532 | -45.5% |
| Tangible fixed assets | 22/27 | €3,280 | €1,748 | -€1,532 | -46.7% |
| Plant, machinery and equipment | 23 | - | €1,748 | +€1,748 | |
| Furniture and vehicles | 24 | €3,280 | €0 | -€3,280 | -100.0% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €350,064 | €334,272 | -€15,791 | -4.5% |
| Amounts receivable within one year | 40/41 | €38,372 | €24,759 | -€13,613 | -35.5% |
| Trade receivables | 40 | €37,807 | €21,542 | -€16,266 | -43.0% |
| Other amounts receivable | 41 | €565 | €3,218 | +€2,653 | +469.3% |
| Current investments | 50/53 | - | €154,000 | +€154,000 | |
| Cash at bank and in hand | 54/58 | €309,992 | €153,758 | -€156,234 | -50.4% |
| Deferred charges and accrued income | 490/1 | €1,699 | €1,755 | +€56 | +3.3% |
| Total equity and liabilities | 10/49 | €353,434 | €336,110 | -€17,324 | -4.9% |
| Equity | 10/15 | €284,198 | €278,990 | -€5,208 | -1.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €271,612 | €266,404 | -€5,208 | -1.9% |
| Non-distributable reserves | 130/1 | €1,855 | €0 | -€1,855 | -100.0% |
| Reserves not available under the articles | 1311 | €1,855 | €0 | -€1,855 | -100.0% |
| Distributable reserves | 133 | €269,757 | €266,404 | -€3,353 | -1.2% |
| Profit (loss) carried forward | 14 | €186 | €186 | = | 0.0% |
| Amounts payable | 17/49 | €69,236 | €57,121 | -€12,115 | -17.5% |
| Amounts payable within one year | 42/48 | €68,849 | €57,121 | -€11,728 | -17.0% |
| Trade debts | 44 | €16,093 | €620 | -€15,473 | -96.1% |
| Suppliers | 440/4 | €16,093 | €620 | -€15,473 | -96.1% |
| Taxes, remuneration and social security | 45 | €138 | €0 | -€138 | -100.0% |
| Taxes | 450/3 | €138 | €0 | -€138 | -100.0% |
| Other amounts payable | 47/48 | €52,618 | €56,501 | +€3,883 | +7.4% |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,438 | €3,643 | -€2,795 | -43.4% |
| Other operating charges | 640/8 | €487 | €1,029 | +€542 | +111.2% |
| Gross operating margin | 9900 | €72,290 | €61,522 | -€10,768 | -14.9% |
| Operating profit (loss) | 9901 | €65,365 | €56,850 | -€8,515 | -13.0% |
| Financial income | 75/76B | €534 | €6,239 | +€5,706 | +1069.4% |
| Recurring financial income | 75 | €534 | €6,239 | +€5,706 | +1069.4% |
| Financial charges | 65/66B | €0 | €207 | +€207 | +2073500.0% |
| Recurring financial charges | 65 | €0 | €207 | +€207 | +2073500.0% |
| Profit (loss) for the period before taxes | 9903 | €65,898 | €62,882 | -€3,016 | -4.6% |
| Income taxes | 67/77 | €18,797 | €17,763 | -€1,034 | -5.5% |
| Profit (loss) for the period | 9904 | €47,101 | €45,119 | -€1,982 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €47,101 | €45,119 | -€1,982 | -4.2% |
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 9 October 2026 via checked.be.