Mine Consulting: 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.
Mine Consulting
Largest movements
- Cash -€220,472
down €220,472 (-79.6%), from €277,029 to €56,557
mainly Investment in fixed assets (net) (-€216,133) and Receivables within one year (-€94,180)
- Financial fixed assets +€178,000
new in 2023: €178,000
- Receivables within one year +€94,180
up €94,180 (+72.1%), from €130,691 to €224,872
of which Trade receivables: +€62,257
- Tangible fixed assets +€35,903
up €35,903 (+174%), from €20,647 to €56,550
- Other debts +€44,438
new in 2023: €44,438
- Profit (loss) carried forward +€43,592
up €43,592 (+15.7%), from €277,880 to €321,473
- Trade debts -€19,229
down €19,229 (-24.5%), from €78,411 to €59,181
- Current portion of long-term debt +€10,357
new in 2023: €10,357
- Tax, wage and social debts +€8,453
up €8,453 (+13.2%), from €64,016 to €72,469
of which Taxes: +€8,676
- Staff costs +€51,265
up €51,265 (+122%), from €41,890 to €93,155
- Gross operating margin -€51,258
down €51,258 (-25.2%), from €203,721 to €152,463
- Taxes -€27,044
down €27,044 (-69.0%), from €39,194 to €12,149
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €428,367 | €515,978 | +€87,611 | +20.5% |
| Fixed assets | 21/28 | €20,647 | €234,550 | +€213,903 | +1,036% |
| Tangible fixed assets | 22/27 | €20,647 | €56,550 | +€35,903 | +174% |
| Land and buildings | 22 | €20,647 | €56,550 | +€35,903 | +174% |
| Financial fixed assets | 28 | - | €178,000 | +€178,000 | |
| Current assets | 29/58 | €407,720 | €281,428 | -€126,292 | -31.0% |
| Amounts receivable within one year | 40/41 | €130,691 | €224,872 | +€94,180 | +72.1% |
| Trade receivables | 40 | €88,731 | €150,988 | +€62,257 | +70.2% |
| Other amounts receivable | 41 | €41,960 | €73,884 | +€31,923 | +76.1% |
| Cash at bank and in hand | 54/58 | €277,029 | €56,557 | -€220,472 | -79.6% |
| Total equity and liabilities | 10/49 | €428,367 | €515,978 | +€87,611 | +20.5% |
| Equity | 10/15 | €285,940 | €329,533 | +€43,592 | +15.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €277,880 | €321,473 | +€43,592 | +15.7% |
| Amounts payable | 17/49 | €142,427 | €186,445 | +€44,019 | +30.9% |
| Amounts payable within one year | 42/48 | €142,427 | €186,445 | +€44,019 | +30.9% |
| Current portion of amounts payable after more than one year | 42 | - | €10,357 | +€10,357 | |
| Trade debts | 44 | €78,411 | €59,181 | -€19,229 | -24.5% |
| Suppliers | 440/4 | €78,411 | €59,181 | -€19,229 | -24.5% |
| Taxes, remuneration and social security | 45 | €64,016 | €72,469 | +€8,453 | +13.2% |
| Taxes | 450/3 | €52,963 | €61,639 | +€8,676 | +16.4% |
| Remuneration and social security | 454/9 | €11,053 | €10,831 | -€223 | -2.0% |
| Other amounts payable | 47/48 | - | €44,438 | +€44,438 | |
| Remuneration, social security and pensions | 62 | €41,890 | €93,155 | +€51,265 | +122% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,070 | €2,230 | +€1,160 | +108% |
| Other operating charges | 640/8 | €272 | €226 | -€46 | -16.8% |
| Non-recurring operating charges | 66A | - | €945 | +€945 | |
| Gross operating margin | 9900 | €203,721 | €152,463 | -€51,258 | -25.2% |
| Operating profit (loss) | 9901 | €160,489 | €55,907 | -€104,583 | -65.2% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €187 | €170 | -€17 | -9.0% |
| Recurring financial charges | 65 | €187 | €170 | -€17 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €160,303 | €55,742 | -€104,561 | -65.2% |
| Income taxes | 67/77 | €39,194 | €12,149 | -€27,044 | -69.0% |
| Profit (loss) for the period | 9904 | €121,109 | €43,592 | -€77,517 | -64.0% |
| Profit (loss) for the period to be appropriated | 9905 | €121,109 | €43,592 | -€77,517 | -64.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.