MINI 2 MAXI: 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.
MINI 2 MAXI
Largest movements
- Current investments +€37,391
up €37,391 (+345.4%), from €10,824 to €48,215
- Stocks and contracts -€16,435
down €16,435 (-9.2%), from €178,226 to €161,791
- Tangible fixed assets -€16,038
down €16,038 (-10.3%), from €155,911 to €139,873
of which Other tangible fixed assets: -€13,554
- Profit (loss) carried forward +€16,088
up €16,088 (+995.5%), from €1,616 to €17,704
- Other debts -€13,355
down €13,355 (-5.6%), from €237,433 to €224,078
- Current portion of long-term debt -€9,985
down €9,985 (-73.6%), from €13,561 to €3,576
- Trade debts +€5,919
up €5,919 (+81.6%), from €7,258 to €13,177
- Tax, wage and social debts +€5,497
up €5,497 (+70.5%), from €7,792 to €13,289
- Turnover -€244,050
no longer reported in 2025 (was €244,050)
- Purchases and services -€188,417
no longer reported in 2025 (was €188,417)
- Staff costs -€8,422
no longer reported in 2025 (was €8,422)
- Gross operating margin -€7,233
down €7,233 (-13.0%), from €55,633 to €48,400
- Other operating charges +€6,217
up €6,217 (+1746.3%), from €356 to €6,573
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €347,353 | €349,984 | +€2,631 | +0.8% |
| Fixed assets | 21/28 | €155,911 | €139,873 | -€16,038 | -10.3% |
| Tangible fixed assets | 22/27 | €155,911 | €139,873 | -€16,038 | -10.3% |
| Plant, machinery and equipment | 23 | €8,748 | €5,682 | -€3,066 | -35.0% |
| Furniture and vehicles | 24 | €2,156 | €2,738 | +€582 | +27.0% |
| Other tangible fixed assets | 26 | €145,007 | €131,453 | -€13,554 | -9.3% |
| Current assets | 29/58 | €191,442 | €210,111 | +€18,669 | +9.8% |
| Stocks and contracts in progress | 3 | €178,226 | €161,791 | -€16,435 | -9.2% |
| Stocks | 30/36 | €178,226 | €161,791 | -€16,435 | -9.2% |
| Amounts receivable within one year | 40/41 | €105 | €105 | = | 0.0% |
| Other amounts receivable | 41 | €105 | €105 | = | 0.0% |
| Current investments | 50/53 | €10,824 | €48,215 | +€37,391 | +345.4% |
| Deferred charges and accrued income | 490/1 | €2,287 | - | -€2,287 | |
| Total equity and liabilities | 10/49 | €347,353 | €349,984 | +€2,631 | +0.8% |
| Equity | 10/15 | €28,616 | €44,704 | +€16,088 | +56.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,616 | €17,704 | +€16,088 | +995.5% |
| Amounts payable | 17/49 | €318,737 | €305,280 | -€13,457 | -4.2% |
| Amounts payable after more than one year | 17 | €52,693 | €49,116 | -€3,577 | -6.8% |
| Financial debts | 170/4 | €52,693 | €49,116 | -€3,577 | -6.8% |
| Amounts payable within one year | 42/48 | €266,044 | €254,120 | -€11,924 | -4.5% |
| Current portion of amounts payable after more than one year | 42 | €13,561 | €3,576 | -€9,985 | -73.6% |
| Trade debts | 44 | €7,258 | €13,177 | +€5,919 | +81.6% |
| Suppliers | 440/4 | €7,258 | €13,177 | +€5,919 | +81.6% |
| Taxes, remuneration and social security | 45 | €7,792 | €13,289 | +€5,497 | +70.5% |
| Taxes | 450/3 | €7,792 | €13,289 | +€5,497 | +70.5% |
| Other amounts payable | 47/48 | €237,433 | €224,078 | -€13,355 | -5.6% |
| Accrued charges and deferred income | 492/3 | - | €2,044 | +€2,044 | |
| Turnover | 70 | €244,050 | - | -€244,050 | |
| Goods, raw materials, services and sundry goods | 60/61 | €188,417 | - | -€188,417 | |
| Remuneration, social security and pensions | 62 | €8,422 | - | -€8,422 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,346 | €17,377 | +€31 | +0.2% |
| Other operating charges | 640/8 | €356 | €6,573 | +€6,217 | +1746.3% |
| Gross operating margin | 9900 | €55,633 | €48,400 | -€7,233 | -13.0% |
| Operating profit (loss) | 9901 | €29,509 | €24,450 | -€5,059 | -17.1% |
| Financial income | 75/76B | €64 | - | -€64 | |
| Recurring financial income | 75 | €64 | - | -€64 | |
| Financial charges | 65/66B | €4,527 | €3,409 | -€1,118 | -24.7% |
| Recurring financial charges | 65 | €4,527 | €3,409 | -€1,118 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €25,046 | €21,041 | -€4,005 | -16.0% |
| Income taxes | 67/77 | €144 | €4,953 | +€4,809 | +3339.6% |
| Profit (loss) for the period | 9904 | €24,902 | €16,088 | -€8,814 | -35.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,902 | €16,088 | -€8,814 | -35.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.