MINDPLUS: 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.
MINDPLUS
Largest movements
- Cash +€34,604
up €34,604 (+384.3%), from €9,005 to €43,609
mainly Net result for the year (+€39,595) and Tax, wage and social debts (+€4,053)
- Tangible fixed assets +€6,847
new in 2025: €6,847
of which Furniture and vehicles: +€3,445
- Deferred charges and accrued income +€675
up €675 (+119.1%), from €566 to €1,241
- Reserves +€39,595
up €39,595 (+2915.4%), from €1,358 to €40,953
- Tax, wage and social debts +€4,053
up €4,053 (+300.5%), from €1,349 to €5,401
- Trade debts -€1,380
down €1,380 (-62.9%), from €2,194 to €815
- Gross operating margin +€53,218
up €53,218 (+2754.3%), from €1,932 to €55,150
- Taxes +€13,150
up €13,150 (+3081.0%), from €427 to €13,576
- Depreciation +€1,533
new in 2025: €1,533
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 | €9,974 | €52,169 | +€42,195 | +423.0% |
| Fixed assets | 21/28 | - | €6,847 | +€6,847 | |
| Tangible fixed assets | 22/27 | - | €6,847 | +€6,847 | |
| Plant, machinery and equipment | 23 | - | €3,402 | +€3,402 | |
| Furniture and vehicles | 24 | - | €3,445 | +€3,445 | |
| Current assets | 29/58 | €9,974 | €45,321 | +€35,347 | +354.4% |
| Amounts receivable within one year | 40/41 | €403 | €471 | +€69 | +17.0% |
| Trade receivables | 40 | €303 | €69 | -€234 | -77.3% |
| Other amounts receivable | 41 | €100 | €402 | +€302 | +302.3% |
| Cash at bank and in hand | 54/58 | €9,005 | €43,609 | +€34,604 | +384.3% |
| Deferred charges and accrued income | 490/1 | €566 | €1,241 | +€675 | +119.1% |
| Total equity and liabilities | 10/49 | €9,974 | €52,169 | +€42,195 | +423.0% |
| Equity | 10/15 | €6,358 | €45,953 | +€39,595 | +622.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,358 | €40,953 | +€39,595 | +2915.4% |
| Distributable reserves | 133 | €1,358 | €40,953 | +€39,595 | +2915.4% |
| Amounts payable | 17/49 | €3,616 | €6,216 | +€2,600 | +71.9% |
| Amounts payable within one year | 42/48 | €3,616 | €6,216 | +€2,600 | +71.9% |
| Trade debts | 44 | €2,194 | €815 | -€1,380 | -62.9% |
| Suppliers | 440/4 | €2,194 | €815 | -€1,380 | -62.9% |
| Taxes, remuneration and social security | 45 | €1,349 | €5,401 | +€4,053 | +300.5% |
| Taxes | 450/3 | €1,349 | €5,401 | +€4,053 | +300.5% |
| Other amounts payable | 47/48 | €73 | €0 | -€73 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,533 | +€1,533 | |
| Other operating charges | 640/8 | €126 | €389 | +€263 | +208.3% |
| Gross operating margin | 9900 | €1,932 | €55,150 | +€53,218 | +2754.3% |
| Operating profit (loss) | 9901 | €1,806 | €53,229 | +€51,422 | +2847.0% |
| Financial income | 75/76B | - | €18 | +€18 | |
| Recurring financial income | 75 | - | €18 | +€18 | |
| Financial charges | 65/66B | €21 | €75 | +€54 | +252.9% |
| Recurring financial charges | 65 | €21 | €75 | +€54 | +252.9% |
| Profit (loss) for the period before taxes | 9903 | €1,785 | €53,171 | +€51,386 | +2878.9% |
| Income taxes | 67/77 | €427 | €13,576 | +€13,150 | +3081.0% |
| Profit (loss) for the period | 9904 | €1,358 | €39,595 | +€38,237 | +2815.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,358 | €39,595 | +€38,237 | +2815.4% |
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 9 October 2026 via checked.be.