MINE COMPTABILITE: 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.
MINE COMPTABILITE
Largest movements
- Cash +€55,716
up €55,716 (+8.1%), from €685,527 to €741,243
mainly Net result for the year (+€52,232) and Receivables within one year (+€7,660)
- Reserves +€52,000
up €52,000 (+12.4%), from €418,449 to €470,449
of which Distributable reserves: +€52,000
- Gross operating margin -€28,683
down €28,683 (-26.7%), from €107,423 to €78,740
- Taxes -€9,660
down €9,660 (-32.6%), from €29,636 to €19,975
- Write-downs +€7,188
up €7,188 (+454.3%), from €1,582 to €8,771
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 | €731,765 | €780,742 | +€48,977 | +6.7% |
| Current assets | 29/58 | €731,765 | €780,742 | +€48,977 | +6.7% |
| Amounts receivable within one year | 40/41 | €44,173 | €36,513 | -€7,660 | -17.3% |
| Trade receivables | 40 | €43,748 | €36,228 | -€7,520 | -17.2% |
| Other amounts receivable | 41 | €425 | €285 | -€140 | -32.9% |
| Cash at bank and in hand | 54/58 | €685,527 | €741,243 | +€55,716 | +8.1% |
| Deferred charges and accrued income | 490/1 | €2,065 | €2,986 | +€921 | +44.6% |
| Total equity and liabilities | 10/49 | €731,765 | €780,742 | +€48,977 | +6.7% |
| Equity | 10/15 | €696,736 | €748,968 | +€52,232 | +7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €418,449 | €470,449 | +€52,000 | +12.4% |
| Tax-exempt reserves | 132 | €2,589 | €2,589 | = | 0.0% |
| Distributable reserves | 133 | €415,860 | €467,860 | +€52,000 | +12.5% |
| Profit (loss) carried forward | 14 | €259,686 | €259,919 | +€232 | +0.1% |
| Amounts payable | 17/49 | €35,030 | €31,774 | -€3,255 | -9.3% |
| Amounts payable within one year | 42/48 | €35,030 | €31,774 | -€3,255 | -9.3% |
| Trade debts | 44 | €321 | €517 | +€196 | +61.1% |
| Suppliers | 440/4 | €321 | €517 | +€196 | +61.1% |
| Taxes, remuneration and social security | 45 | €25,588 | €19,595 | -€5,993 | -23.4% |
| Taxes | 450/3 | €25,588 | €19,595 | -€5,993 | -23.4% |
| Other amounts payable | 47/48 | €9,120 | €11,662 | +€2,542 | +27.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,582 | €8,771 | +€7,188 | +454.3% |
| Other operating charges | 640/8 | €839 | €769 | -€70 | -8.4% |
| Gross operating margin | 9900 | €107,423 | €78,740 | -€28,683 | -26.7% |
| Operating profit (loss) | 9901 | €105,001 | €69,201 | -€35,801 | -34.1% |
| Financial income | 75/76B | €2,277 | €3,248 | +€971 | +42.6% |
| Recurring financial income | 75 | €2,277 | €3,248 | +€971 | +42.6% |
| Financial charges | 65/66B | €261 | €241 | -€20 | -7.8% |
| Recurring financial charges | 65 | €261 | €241 | -€20 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €107,017 | €72,208 | -€34,809 | -32.5% |
| Income taxes | 67/77 | €29,636 | €19,975 | -€9,660 | -32.6% |
| Profit (loss) for the period | 9904 | €77,381 | €52,232 | -€25,149 | -32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €77,381 | €52,232 | -€25,149 | -32.5% |
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 6 October 2026 via checked.be.