MINDBITE: 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.
MINDBITE
Largest movements
- Receivables within one year +€93,946
up €93,946 (+628.0%), from €14,960 to €108,905
of which Other amounts receivable: +€94,672
- Cash -€49,931
down €49,931 (-56.8%), from €87,974 to €38,043
mainly Receivables within one year (-€93,946) and Investment in fixed assets (net) (-€4,918)
- Profit (loss) carried forward +€45,000
new in 2025: €45,000
- Reserves +€7,296
up €7,296 (+9.1%), from €80,544 to €87,841
- Tax, wage and social debts -€1,959
down €1,959 (-7.6%), from €25,938 to €23,978
- Gross operating margin -€3,943
down €3,943 (-5.5%), from €71,728 to €67,784
- Financial income +€2,538
up €2,538 (+50753.8%), from €5 to €2,543
- Depreciation +€2,420
up €2,420 (+162.9%), from €1,485 to €3,905
- Taxes -€879
down €879 (-6.0%), from €14,612 to €13,734
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 | €114,007 | €160,034 | +€46,027 | +40.4% |
| Fixed assets | 21/28 | €11,073 | €12,086 | +€1,013 | +9.1% |
| Tangible fixed assets | 22/27 | €11,073 | €12,086 | +€1,013 | +9.1% |
| Plant, machinery and equipment | 23 | €2,606 | €1,354 | -€1,252 | -48.0% |
| Furniture and vehicles | 24 | €8,468 | €10,732 | +€2,265 | +26.7% |
| Current assets | 29/58 | €102,934 | €147,948 | +€45,014 | +43.7% |
| Amounts receivable within one year | 40/41 | €14,960 | €108,905 | +€93,946 | +628.0% |
| Trade receivables | 40 | €14,520 | €13,794 | -€726 | -5.0% |
| Other amounts receivable | 41 | €440 | €95,111 | +€94,672 | +21538.3% |
| Cash at bank and in hand | 54/58 | €87,974 | €38,043 | -€49,931 | -56.8% |
| Deferred charges and accrued income | 490/1 | - | €1,000 | +€1,000 | |
| Total equity and liabilities | 10/49 | €114,007 | €160,034 | +€46,027 | +40.4% |
| Equity | 10/15 | €83,544 | €135,841 | +€52,296 | +62.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €80,544 | €87,841 | +€7,296 | +9.1% |
| Distributable reserves | 133 | €80,544 | €87,841 | +€7,296 | +9.1% |
| Profit (loss) carried forward | 14 | - | €45,000 | +€45,000 | |
| Amounts payable | 17/49 | €30,463 | €24,194 | -€6,269 | -20.6% |
| Amounts payable within one year | 42/48 | €30,463 | €24,194 | -€6,269 | -20.6% |
| Financial debts | 43 | €1,521 | €215 | -€1,306 | -85.8% |
| Credit institutions | 430/8 | €1,521 | €215 | -€1,306 | -85.8% |
| Trade debts | 44 | €1,560 | €0 | -€1,560 | -100.0% |
| Suppliers | 440/4 | €1,560 | €0 | -€1,560 | -100.0% |
| Taxes, remuneration and social security | 45 | €25,938 | €23,978 | -€1,959 | -7.6% |
| Taxes | 450/3 | €25,938 | €23,978 | -€1,959 | -7.6% |
| Other amounts payable | 47/48 | €1,444 | €0 | -€1,444 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,485 | €3,905 | +€2,420 | +162.9% |
| Other operating charges | 640/8 | €402 | €310 | -€92 | -22.9% |
| Gross operating margin | 9900 | €71,728 | €67,784 | -€3,943 | -5.5% |
| Operating profit (loss) | 9901 | €69,840 | €63,569 | -€6,271 | -9.0% |
| Financial income | 75/76B | €5 | €2,543 | +€2,538 | +50753.8% |
| Recurring financial income | 75 | €5 | €2,543 | +€2,538 | +50753.8% |
| Financial charges | 65/66B | €54 | €82 | +€28 | +51.5% |
| Recurring financial charges | 65 | €54 | €82 | +€28 | +51.5% |
| Profit (loss) for the period before taxes | 9903 | €69,791 | €66,030 | -€3,761 | -5.4% |
| Income taxes | 67/77 | €14,612 | €13,734 | -€879 | -6.0% |
| Profit (loss) for the period | 9904 | €55,179 | €52,296 | -€2,883 | -5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €55,179 | €52,296 | -€2,883 | -5.2% |
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 30 September 2026 via checked.be.