MINET CONCEPT: 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.
MINET CONCEPT
Largest movements
- Tangible fixed assets +€19,880
up €19,880 (+80.8%), from €24,595 to €44,476
of which Furniture and vehicles: +€19,880
- Cash -€4,974
down €4,974 (-23.9%), from €20,821 to €15,847
mainly Investment in fixed assets (net) (-€26,033) and Deferred charges and accrued income (-€409)
- Receivables within one year -€1,415
down €1,415 (-6.9%), from €20,578 to €19,163
of which Trade receivables: -€2,278
- Profit (loss) carried forward +€11,543
up €11,543 (+60.3%), from -€19,138 to -€7,595
- Other debts +€2,659
up €2,659 (+5.2%), from €51,170 to €53,830
- Gross operating margin +€21,675
up €21,675, from -€2,039 to €19,636
- Depreciation +€3,798
up €3,798 (+161%), from €2,355 to €6,153
- Other operating charges +€458
up €458 (+32.8%), from €1,399 to €1,857
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 | €67,907 | €81,808 | +€13,901 | +20.5% |
| Fixed assets | 21/28 | €24,595 | €44,476 | +€19,880 | +80.8% |
| Tangible fixed assets | 22/27 | €24,595 | €44,476 | +€19,880 | +80.8% |
| Land and buildings | 22 | €1,750 | €1,750 | = | 0.0% |
| Furniture and vehicles | 24 | €22,845 | €42,726 | +€19,880 | +87.0% |
| Current assets | 29/58 | €43,312 | €37,332 | -€5,979 | -13.8% |
| Amounts receivable within one year | 40/41 | €20,578 | €19,163 | -€1,415 | -6.9% |
| Trade receivables | 40 | €20,578 | €18,300 | -€2,278 | -11.1% |
| Other amounts receivable | 41 | - | €863 | +€863 | |
| Cash at bank and in hand | 54/58 | €20,821 | €15,847 | -€4,974 | -23.9% |
| Deferred charges and accrued income | 490/1 | €1,913 | €2,323 | +€409 | +21.4% |
| Total equity and liabilities | 10/49 | €67,907 | €81,808 | +€13,901 | +20.5% |
| Equity | 10/15 | €12,691 | €24,234 | +€11,543 | +90.9% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €25,579 | €25,579 | = | 0.0% |
| Distributable reserves | 133 | €25,579 | €25,579 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,138 | -€7,595 | +€11,543 | +60.3% |
| Amounts payable | 17/49 | €55,216 | €57,574 | +€2,358 | +4.3% |
| Amounts payable within one year | 42/48 | €55,205 | €57,574 | +€2,369 | +4.3% |
| Trade debts | 44 | €1,675 | €1,718 | +€42 | +2.5% |
| Suppliers | 440/4 | €1,675 | €1,718 | +€42 | +2.5% |
| Taxes, remuneration and social security | 45 | €2,360 | €2,027 | -€333 | -14.1% |
| Taxes | 450/3 | €1,172 | €831 | -€340 | -29.0% |
| Remuneration and social security | 454/9 | €1,188 | €1,195 | +€7 | +0.6% |
| Other amounts payable | 47/48 | €51,170 | €53,830 | +€2,659 | +5.2% |
| Accrued charges and deferred income | 492/3 | €10 | - | -€10 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,355 | €6,153 | +€3,798 | +161% |
| Other operating charges | 640/8 | €1,399 | €1,857 | +€458 | +32.8% |
| Gross operating margin | 9900 | -€2,039 | €19,636 | +€21,675 | |
| Operating profit (loss) | 9901 | -€5,793 | €11,626 | +€17,419 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €83 | €84 | +€0 | +0.5% |
| Recurring financial charges | 65 | €83 | €84 | +€0 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,876 | €11,543 | +€17,419 | |
| Profit (loss) for the period | 9904 | -€5,876 | €11,543 | +€17,419 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,876 | €11,543 | +€17,419 |
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 31 October 2026 via checked.be.