MINIKID: 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.
MINIKID
Largest movements
- Stocks and contracts -€25,155
down €25,155 (-20.9%), from €120,630 to €95,475
- Tangible fixed assets -€7,931
down €7,931 (-22.6%), from €35,125 to €27,194
of which Land and buildings: -€6,028
- Cash -€4,075
down €4,075 (-17.0%), from €23,961 to €19,886
mainly Other debts (-€24,047) and Net result for the year (-€7,478)
- Other debts -€24,047
down €24,047 (-21.8%), from €110,138 to €86,091
- Profit (loss) carried forward -€7,478
down €7,478 (-164.0%), from -€4,561 to -€12,038
- Trade debts -€5,143
down €5,143 (-52.4%), from €9,823 to €4,680
- Financial charges -€7,791
down €7,791 (-95.6%), from €8,146 to €355
- Gross operating margin -€6,267
down €6,267 (-81.6%), from €7,677 to €1,410
- Depreciation -€258
down €258 (-3.2%), from €8,189 to €7,931
- Other operating charges -€83
down €83 (-12.1%), from €691 to €608
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 | €180,022 | €142,861 | -€37,161 | -20.6% |
| Fixed assets | 21/28 | €35,125 | €27,194 | -€7,931 | -22.6% |
| Tangible fixed assets | 22/27 | €35,125 | €27,194 | -€7,931 | -22.6% |
| Land and buildings | 22 | €32,860 | €26,832 | -€6,028 | -18.3% |
| Plant, machinery and equipment | 23 | €788 | €118 | -€670 | -85.1% |
| Furniture and vehicles | 24 | €1,477 | €245 | -€1,233 | -83.4% |
| Current assets | 29/58 | €144,897 | €115,667 | -€29,229 | -20.2% |
| Stocks and contracts in progress | 3 | €120,630 | €95,475 | -€25,155 | -20.9% |
| Stocks | 30/36 | €120,630 | €95,475 | -€25,155 | -20.9% |
| Amounts receivable within one year | 40/41 | €9 | €9 | +€0 | +3.4% |
| Other amounts receivable | 41 | €9 | €9 | +€0 | +3.4% |
| Cash at bank and in hand | 54/58 | €23,961 | €19,886 | -€4,075 | -17.0% |
| Deferred charges and accrued income | 490/1 | €296 | €296 | = | 0.0% |
| Total equity and liabilities | 10/49 | €180,022 | €142,861 | -€37,161 | -20.6% |
| Equity | 10/15 | €48,119 | €40,641 | -€7,478 | -15.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Contributions outside capital | 11 | €30,000 | €30,000 | = | 0.0% |
| Other | 1109/19 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €22,679 | €22,679 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,743 | €3,743 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Own shares acquired | 1312 | €743 | €743 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,936 | €18,936 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,561 | -€12,038 | -€7,478 | -164.0% |
| Amounts payable | 17/49 | €131,903 | €102,220 | -€29,683 | -22.5% |
| Amounts payable within one year | 42/48 | €131,903 | €102,220 | -€29,683 | -22.5% |
| Trade debts | 44 | €9,823 | €4,680 | -€5,143 | -52.4% |
| Suppliers | 440/4 | €9,823 | €4,680 | -€5,143 | -52.4% |
| Taxes, remuneration and social security | 45 | €11,941 | €11,448 | -€493 | -4.1% |
| Taxes | 450/3 | €1,022 | €529 | -€493 | -48.2% |
| Remuneration and social security | 454/9 | €10,919 | €10,919 | = | 0.0% |
| Other amounts payable | 47/48 | €110,138 | €86,091 | -€24,047 | -21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,189 | €7,931 | -€258 | -3.2% |
| Other operating charges | 640/8 | €691 | €608 | -€83 | -12.1% |
| Gross operating margin | 9900 | €7,677 | €1,410 | -€6,267 | -81.6% |
| Operating profit (loss) | 9901 | -€1,204 | -€7,129 | -€5,925 | -492.2% |
| Financial income | 75/76B | €19 | €6 | -€13 | -68.0% |
| Recurring financial income | 75 | €19 | €6 | -€13 | -68.0% |
| Financial charges | 65/66B | €8,146 | €355 | -€7,791 | -95.6% |
| Recurring financial charges | 65 | €8,146 | €355 | -€7,791 | -95.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,331 | -€7,478 | +€1,853 | +19.9% |
| Profit (loss) for the period | 9904 | -€9,331 | -€7,478 | +€1,853 | +19.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,331 | -€7,478 | +€1,853 | +19.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.