MINHAS NPS: 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.
MINHAS NPS
Largest movements
- Cash +€12,518
up €12,518 (+958%), from €1,306 to €13,824
- Stocks and contracts -€3,950
no longer reported in 2021 (was €3,950)
- Intangible fixed assets -€1,800
no longer reported in 2021 (was €1,800)
- Tangible fixed assets +€725
new in 2021: €725
of which Plant, machinery and equipment: +€440
- Receivables within one year +€536
up €536 (+2,061%), from €26 to €562
of which Other amounts receivable: +€289
- Other debts +€13,740
new in 2021: €13,740
- Profit (loss) carried forward -€8,624
down €8,624 (-146%), from -€5,915 to -€14,539
- Trade debts +€2,912
up €2,912 (+734%), from €397 to €3,309
- Turnover -€73,706
down €73,706 (-80.1%), from €92,071 to €18,365
- Purchases and services +€7,386
new in 2021: €7,386
- Other operating charges +€1,809
new in 2021: €1,809
- Staff costs +€1,096
new in 2021: €1,096
From the 2018 result to the 2021 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2018 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,082 | €15,110 | +€8,028 | +113% |
| Fixed assets | 21/28 | €1,800 | €725 | -€1,075 | -59.7% |
| Intangible fixed assets | 21 | €1,800 | - | -€1,800 | |
| Tangible fixed assets | 22/27 | - | €725 | +€725 | |
| Plant, machinery and equipment | 23 | - | €440 | +€440 | |
| Furniture and vehicles | 24 | - | €285 | +€285 | |
| Current assets | 29/58 | €5,282 | €14,386 | +€9,104 | +172% |
| Stocks and contracts in progress | 3 | €3,950 | - | -€3,950 | |
| Amounts receivable within one year | 40/41 | €26 | €562 | +€536 | +2,061% |
| Trade receivables | 40 | - | €273 | +€273 | |
| Other amounts receivable | 41 | - | €289 | +€289 | |
| Cash at bank and in hand | 54/58 | €1,306 | €13,824 | +€12,518 | +958% |
| Total equity and liabilities | 10/49 | €7,082 | €15,110 | +€8,028 | +113% |
| Equity | 10/15 | €6,685 | -€1,939 | -€8,624 | |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Capital | 10 | - | €12,600 | +€12,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Uncalled capital | 101 | - | €6,000 | +€6,000 | |
| Profit (loss) carried forward | 14 | -€5,915 | -€14,539 | -€8,624 | -146% |
| Amounts payable | 17/49 | €397 | €17,049 | +€16,652 | +4,194% |
| Amounts payable within one year | 42/48 | €397 | €17,049 | +€16,652 | +4,194% |
| Trade debts | 44 | €397 | €3,309 | +€2,912 | +734% |
| Suppliers | 440/4 | - | €3,309 | +€3,309 | |
| Other amounts payable | 47/48 | - | €13,740 | +€13,740 | |
| Turnover | 70 | €92,071 | €18,365 | -€73,706 | -80.1% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €7,386 | +€7,386 | |
| Remuneration, social security and pensions | 62 | - | €1,096 | +€1,096 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €300 | €260 | -€40 | -13.4% |
| Other operating charges | 640/8 | - | €1,809 | +€1,809 | |
| Non-recurring operating charges | 66A | - | €58 | +€58 | |
| Gross operating margin | 9900 | -€1,882 | -€2,545 | -€663 | -35.2% |
| Operating profit (loss) | 9901 | -€2,726 | -€5,767 | -€3,041 | -112% |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | - | €109 | +€109 | |
| Recurring financial charges | 65 | €562 | €109 | -€453 | -80.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,288 | -€5,866 | -€2,578 | -78.4% |
| Profit (loss) for the period | 9904 | -€3,288 | -€5,866 | -€2,578 | -78.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,288 | -€5,866 | -€2,578 | -78.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2018 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.