MINIMISME: 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.
MINIMISME
Largest movements
- Cash +€12,315
up €12,315 (+394.8%), from €3,119 to €15,434
mainly Net result for the year (+€20,649) and Tax, wage and social debts (+€1,682)
- Receivables within one year +€8,175
up €8,175 (+25.0%), from €32,738 to €40,913
of which Trade receivables: +€11,777
- Tangible fixed assets -€922
no longer reported in 2025 (was €922)
- Reserves +€20,649
up €20,649 (+140.5%), from €14,693 to €35,342
- Trade debts -€1,880
down €1,880 (-36.7%), from €5,129 to €3,249
- Tax, wage and social debts +€1,682
up €1,682 (+11.0%), from €15,261 to €16,943
of which Taxes: +€5,418
- Gross operating margin +€19,151
up €19,151 (+198.3%), from €9,659 to €28,810
- Taxes +€3,822
up €3,822 (+150.8%), from €2,534 to €6,356
- Other operating charges +€524
up €524 (+181.3%), from €289 to €813
- Depreciation -€312
down €312 (-25.3%), from €1,234 to €922
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 | €36,975 | €57,034 | +€20,059 | +54.3% |
| Fixed assets | 21/28 | €922 | - | -€922 | |
| Tangible fixed assets | 22/27 | €922 | - | -€922 | |
| Furniture and vehicles | 24 | €922 | - | -€922 | |
| Current assets | 29/58 | €36,053 | €57,034 | +€20,981 | +58.2% |
| Amounts receivable within one year | 40/41 | €32,738 | €40,913 | +€8,175 | +25.0% |
| Trade receivables | 40 | €21,744 | €33,521 | +€11,777 | +54.2% |
| Other amounts receivable | 41 | €10,994 | €7,392 | -€3,602 | -32.8% |
| Cash at bank and in hand | 54/58 | €3,119 | €15,434 | +€12,315 | +394.8% |
| Deferred charges and accrued income | 490/1 | €196 | €687 | +€491 | +250.5% |
| Total equity and liabilities | 10/49 | €36,975 | €57,034 | +€20,059 | +54.3% |
| Equity | 10/15 | €16,193 | €36,842 | +€20,649 | +127.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €14,693 | €35,342 | +€20,649 | +140.5% |
| Distributable reserves | 133 | €14,693 | €35,342 | +€20,649 | +140.5% |
| Amounts payable | 17/49 | €20,782 | €20,192 | -€590 | -2.8% |
| Amounts payable within one year | 42/48 | €20,782 | €20,192 | -€590 | -2.8% |
| Trade debts | 44 | €5,129 | €3,249 | -€1,880 | -36.7% |
| Suppliers | 440/4 | €5,129 | €3,249 | -€1,880 | -36.7% |
| Taxes, remuneration and social security | 45 | €15,261 | €16,943 | +€1,682 | +11.0% |
| Taxes | 450/3 | €11,525 | €16,943 | +€5,418 | +47.0% |
| Remuneration and social security | 454/9 | €3,736 | - | -€3,736 | |
| Other amounts payable | 47/48 | €392 | - | -€392 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,234 | €922 | -€312 | -25.3% |
| Other operating charges | 640/8 | €289 | €813 | +€524 | +181.3% |
| Gross operating margin | 9900 | €9,659 | €28,810 | +€19,151 | +198.3% |
| Operating profit (loss) | 9901 | €8,136 | €27,075 | +€18,939 | +232.8% |
| Financial charges | 65/66B | €73 | €70 | -€3 | -4.1% |
| Recurring financial charges | 65 | €73 | €70 | -€3 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €8,063 | €27,005 | +€18,942 | +234.9% |
| Income taxes | 67/77 | €2,534 | €6,356 | +€3,822 | +150.8% |
| Profit (loss) for the period | 9904 | €5,529 | €20,649 | +€15,120 | +273.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,529 | €20,649 | +€15,120 | +273.5% |
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 7 October 2026 via checked.be.