Mindspeller BCI: 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.
Mindspeller BCI
Largest movements
- Current investments -€189,162
down €189,162 (-99.3%), from €190,542 to €1,380
- Receivables within one year +€183,976
up €183,976 (+602%), from €30,574 to €214,549
of which Other amounts receivable: +€178,342
- Intangible fixed assets +€105,992
up €105,992 (+56.0%), from €189,299 to €295,292
- Cash +€101,674
up €101,674 (+261%), from €38,908 to €140,582
mainly Debts after one year (+€325,625) and Current investments (+€189,162)
- Debts after one year +€325,625
up €325,625, from €0 to €325,625
- Profit (loss) carried forward -€171,227
down €171,227 (-43.5%), from -€393,566 to -€564,793
- Trade debts +€39,406
up €39,406 (+125%), from €31,561 to €70,967
- Tax, wage and social debts -€26,101
down €26,101 (-100%), from €26,101 to €0
of which Remuneration and social security: -€26,101
- Accrued charges and deferred income +€23,184
up €23,184 (+411%), from €5,639 to €28,823
- Staff costs -€112,610
down €112,610 (-64.1%), from €175,622 to €63,012
- Gross operating margin -€93,325
down €93,325, from €73,022 to -€20,303
- Depreciation +€39,894
up €39,894 (+85.1%), from €46,871 to €86,765
- Financial charges -€6,420
down €6,420 (-78.1%), from €8,217 to €1,797
- Financial income +€950
up €950 (+121%), from €785 to €1,735
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 | €487,472 | €680,685 | +€193,213 | +39.6% |
| Fixed assets | 21/28 | €196,641 | €299,901 | +€103,260 | +52.5% |
| Intangible fixed assets | 21 | €189,299 | €295,292 | +€105,992 | +56.0% |
| Tangible fixed assets | 22/27 | €5,332 | €2,600 | -€2,733 | -51.2% |
| Plant, machinery and equipment | 23 | €5,332 | €2,600 | -€2,733 | -51.2% |
| Financial fixed assets | 28 | €2,010 | €2,010 | = | 0.0% |
| Current assets | 29/58 | €290,831 | €380,784 | +€89,953 | +30.9% |
| Amounts receivable after more than one year | 29 | €25,000 | €23,383 | -€1,617 | -6.5% |
| Trade receivables | 290 | €25,000 | €23,383 | -€1,617 | -6.5% |
| Stocks and contracts in progress | 3 | €5,120 | €0 | -€5,120 | -100% |
| Stocks | 30/36 | €5,120 | €0 | -€5,120 | -100% |
| Amounts receivable within one year | 40/41 | €30,574 | €214,549 | +€183,976 | +602% |
| Trade receivables | 40 | €48 | €5,682 | +€5,634 | +11,619% |
| Other amounts receivable | 41 | €30,525 | €208,867 | +€178,342 | +584% |
| Current investments | 50/53 | €190,542 | €1,380 | -€189,162 | -99.3% |
| Cash at bank and in hand | 54/58 | €38,908 | €140,582 | +€101,674 | +261% |
| Deferred charges and accrued income | 490/1 | €688 | €890 | +€202 | +29.3% |
| Total equity and liabilities | 10/49 | €487,472 | €680,685 | +€193,213 | +39.6% |
| Equity | 10/15 | €423,583 | €252,356 | -€171,227 | -40.4% |
| Contributions | 10/11 | €817,148 | €817,148 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€393,566 | -€564,793 | -€171,227 | -43.5% |
| Amounts payable | 17/49 | €63,890 | €428,329 | +€364,440 | +570% |
| Amounts payable after more than one year | 17 | €0 | €325,625 | +€325,625 | |
| Financial debts | 170/4 | €0 | €325,625 | +€325,625 | |
| Amounts payable within one year | 42/48 | €58,251 | €73,881 | +€15,630 | +26.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €525 | €2,631 | +€2,106 | +401% |
| Credit institutions | 430/8 | €525 | €2,631 | +€2,106 | +401% |
| Trade debts | 44 | €31,561 | €70,967 | +€39,406 | +125% |
| Suppliers | 440/4 | €31,561 | €70,967 | +€39,406 | +125% |
| Taxes, remuneration and social security | 45 | €26,101 | €0 | -€26,101 | -100% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €26,101 | €0 | -€26,101 | -100% |
| Other amounts payable | 47/48 | €64 | €283 | +€220 | +345% |
| Accrued charges and deferred income | 492/3 | €5,639 | €28,823 | +€23,184 | +411% |
| Remuneration, social security and pensions | 62 | €175,622 | €63,012 | -€112,610 | -64.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,871 | €86,765 | +€39,894 | +85.1% |
| Other operating charges | 640/8 | €442 | €1,085 | +€643 | +145% |
| Gross operating margin | 9900 | €73,022 | -€20,303 | -€93,325 | |
| Operating profit (loss) | 9901 | -€149,913 | -€171,165 | -€21,252 | -14.2% |
| Financial income | 75/76B | €785 | €1,735 | +€950 | +121% |
| Recurring financial income | 75 | €785 | €1,735 | +€950 | +121% |
| Financial charges | 65/66B | €8,217 | €1,797 | -€6,420 | -78.1% |
| Recurring financial charges | 65 | €8,217 | €1,797 | -€6,420 | -78.1% |
| Profit (loss) for the period before taxes | 9903 | -€157,345 | -€171,227 | -€13,882 | -8.8% |
| Profit (loss) for the period | 9904 | -€157,345 | -€171,227 | -€13,882 | -8.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€157,345 | -€171,227 | -€13,882 | -8.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.