MindSparks: 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.
MindSparks
Largest movements
- Receivables within one year +€540
up €540 (+36.7%), from €1,470 to €2,010
- Other debts +€2,053
up €2,053 (+17.1%), from €12,034 to €14,087
- Profit (loss) carried forward -€1,511
down €1,511 (-4.1%), from -€36,475 to -€37,985
- Gross operating margin -€791
down €791 (-347.4%), from -€228 to -€1,019
- Other operating charges +€305
up €305 (+163.0%), from €187 to €492
- Financial charges -€16
down €16 (-100.0%), from €16 to €0
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,541 | €2,083 | +€542 | +35.2% |
| Fixed assets | 21/28 | €71 | €71 | = | 0.0% |
| Financial fixed assets | 28 | €71 | €71 | = | 0.0% |
| Current assets | 29/58 | €1,470 | €2,012 | +€542 | +36.9% |
| Amounts receivable within one year | 40/41 | €1,470 | €2,010 | +€540 | +36.7% |
| Other amounts receivable | 41 | €1,470 | €2,010 | +€540 | +36.7% |
| Cash at bank and in hand | 54/58 | - | €2 | +€2 | |
| Total equity and liabilities | 10/49 | €1,541 | €2,083 | +€542 | +35.2% |
| Equity | 10/15 | -€14,231 | -€15,742 | -€1,511 | -10.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €3,651 | €3,651 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €3,651 | €3,651 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,475 | -€37,985 | -€1,511 | -4.1% |
| Amounts payable | 17/49 | €15,772 | €17,825 | +€2,053 | +13.0% |
| Amounts payable within one year | 42/48 | €14,772 | €16,825 | +€2,053 | +13.9% |
| Trade debts | 44 | €2,739 | €2,739 | = | 0.0% |
| Suppliers | 440/4 | €2,739 | €2,739 | = | 0.0% |
| Other amounts payable | 47/48 | €12,034 | €14,087 | +€2,053 | +17.1% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Non-recurring operating income | 76A | €1,300 | €0 | -€1,300 | -100.0% |
| Other operating charges | 640/8 | €187 | €492 | +€305 | +163.0% |
| Gross operating margin | 9900 | -€228 | -€1,019 | -€791 | -347.4% |
| Operating profit (loss) | 9901 | -€415 | -€1,511 | -€1,096 | -264.2% |
| Financial charges | 65/66B | €16 | €0 | -€16 | -100.0% |
| Recurring financial charges | 65 | €16 | €0 | -€16 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€431 | -€1,511 | -€1,080 | -250.5% |
| Profit (loss) for the period | 9904 | -€431 | -€1,511 | -€1,080 | -250.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€431 | -€1,511 | -€1,080 | -250.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.