MINERV@ SOLUTIONS: 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.
MINERV@ SOLUTIONS
Largest movements
- Receivables within one year +€69,495
up €69,495 (+584.2%), from €11,897 to €81,392
of which Other amounts receivable: +€66,103
- Cash -€34,970
down €34,970 (-24.8%), from €141,005 to €106,034
mainly Receivables within one year (-€69,495) and Other debts (-€10,475)
- Reserves +€45,351
up €45,351 (+42.2%), from €107,399 to €152,751
- Other debts -€10,475
down €10,475 (-100.0%), from €10,475 to €0
- Gross operating margin -€10,619
down €10,619 (-15.9%), from €66,976 to €56,358
- Financial income +€2,792
up €2,792 (+1311.3%), from €213 to €3,005
- Taxes -€1,658
down €1,658 (-12.0%), from €13,765 to €12,107
- Financial charges +€821
up €821 (+1279.8%), from €64 to €885
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 | €153,898 | €188,665 | +€34,767 | +22.6% |
| Fixed assets | 21/28 | €997 | €660 | -€337 | -33.8% |
| Tangible fixed assets | 22/27 | €997 | €660 | -€337 | -33.8% |
| Furniture and vehicles | 24 | €997 | €660 | -€337 | -33.8% |
| Current assets | 29/58 | €152,901 | €188,005 | +€35,104 | +23.0% |
| Amounts receivable within one year | 40/41 | €11,897 | €81,392 | +€69,495 | +584.2% |
| Trade receivables | 40 | €10,659 | €14,051 | +€3,392 | +31.8% |
| Other amounts receivable | 41 | €1,238 | €67,341 | +€66,103 | +5341.2% |
| Cash at bank and in hand | 54/58 | €141,005 | €106,034 | -€34,970 | -24.8% |
| Deferred charges and accrued income | 490/1 | - | €580 | +€580 | |
| Total equity and liabilities | 10/49 | €153,898 | €188,665 | +€34,767 | +22.6% |
| Equity | 10/15 | €109,899 | €155,251 | +€45,351 | +41.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €107,399 | €152,751 | +€45,351 | +42.2% |
| Distributable reserves | 133 | €107,399 | €152,751 | +€45,351 | +42.2% |
| Amounts payable | 17/49 | €43,999 | €33,415 | -€10,584 | -24.1% |
| Amounts payable within one year | 42/48 | €43,999 | €33,002 | -€10,997 | -25.0% |
| Financial debts | 43 | - | €262 | +€262 | |
| Credit institutions | 430/8 | - | €262 | +€262 | |
| Trade debts | 44 | €3,259 | €2,508 | -€751 | -23.0% |
| Suppliers | 440/4 | €3,259 | €2,508 | -€751 | -23.0% |
| Taxes, remuneration and social security | 45 | €30,265 | €30,232 | -€33 | -0.1% |
| Taxes | 450/3 | €30,265 | €30,232 | -€33 | -0.1% |
| Other amounts payable | 47/48 | €10,475 | €0 | -€10,475 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €412 | +€412 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15 | €337 | +€322 | +2187.6% |
| Other operating charges | 640/8 | €597 | €683 | +€86 | +14.4% |
| Gross operating margin | 9900 | €66,976 | €56,358 | -€10,619 | -15.9% |
| Operating profit (loss) | 9901 | €66,365 | €55,338 | -€11,027 | -16.6% |
| Financial income | 75/76B | €213 | €3,005 | +€2,792 | +1311.3% |
| Recurring financial income | 75 | €213 | €3,005 | +€2,792 | +1311.3% |
| Financial charges | 65/66B | €64 | €885 | +€821 | +1279.8% |
| Recurring financial charges | 65 | €64 | €885 | +€821 | +1279.8% |
| Profit (loss) for the period before taxes | 9903 | €66,513 | €57,458 | -€9,055 | -13.6% |
| Income taxes | 67/77 | €13,765 | €12,107 | -€1,658 | -12.0% |
| Profit (loss) for the period | 9904 | €52,749 | €45,351 | -€7,398 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €52,749 | €45,351 | -€7,398 | -14.0% |
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 4 October 2026 via checked.be.