Miniplus: 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.
Miniplus
Largest movements
- Cash -€8,383
down €8,383 (-24.1%), from €34,814 to €26,431
mainly Contributions, distributions and other (-€26,364) and Tax, wage and social debts (-€12,875)
- Tangible fixed assets -€6,234
down €6,234 (-25.0%), from €24,896 to €18,662
of which Furniture and vehicles: -€4,828
- Deferred charges and accrued income -€4,594
down €4,594 (-44.0%), from €10,430 to €5,837
- Receivables within one year +€858
up €858 (+5.6%), from €15,370 to €16,228
of which Other amounts receivable: +€1,647
- Tax, wage and social debts -€12,875
down €12,875 (-61.5%), from €20,926 to €8,051
of which Taxes: -€10,365
- Short-term financial debts -€4,064
down €4,064 (-100.0%), from €4,064 to €0
- Trade debts -€892
down €892 (-66.6%), from €1,338 to €447
- Gross operating margin -€21,801
down €21,801 (-33.9%), from €64,259 to €42,458
- Taxes -€4,147
down €4,147 (-36.5%), from €11,358 to €7,211
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 | €85,510 | €67,158 | -€18,353 | -21.5% |
| Fixed assets | 21/28 | €24,896 | €18,662 | -€6,234 | -25.0% |
| Tangible fixed assets | 22/27 | €24,896 | €18,662 | -€6,234 | -25.0% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €14,228 | €9,400 | -€4,828 | -33.9% |
| Other tangible fixed assets | 26 | €10,668 | €9,262 | -€1,406 | -13.2% |
| Current assets | 29/58 | €60,614 | €48,496 | -€12,118 | -20.0% |
| Amounts receivable within one year | 40/41 | €15,370 | €16,228 | +€858 | +5.6% |
| Trade receivables | 40 | €14,728 | €13,939 | -€789 | -5.4% |
| Other amounts receivable | 41 | €642 | €2,289 | +€1,647 | +256.5% |
| Cash at bank and in hand | 54/58 | €34,814 | €26,431 | -€8,383 | -24.1% |
| Deferred charges and accrued income | 490/1 | €10,430 | €5,837 | -€4,594 | -44.0% |
| Total equity and liabilities | 10/49 | €85,510 | €67,158 | -€18,353 | -21.5% |
| Equity | 10/15 | €18,550 | €18,550 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €66,960 | €48,608 | -€18,353 | -27.4% |
| Amounts payable within one year | 42/48 | €66,960 | €48,608 | -€18,353 | -27.4% |
| Financial debts | 43 | €4,064 | €0 | -€4,064 | -100.0% |
| Credit institutions | 430/8 | €4,064 | €0 | -€4,064 | -100.0% |
| Trade debts | 44 | €1,338 | €447 | -€892 | -66.6% |
| Suppliers | 440/4 | €1,338 | €447 | -€892 | -66.6% |
| Taxes, remuneration and social security | 45 | €20,926 | €8,051 | -€12,875 | -61.5% |
| Taxes | 450/3 | €14,462 | €4,097 | -€10,365 | -71.7% |
| Remuneration and social security | 454/9 | €6,464 | €3,955 | -€2,510 | -38.8% |
| Other amounts payable | 47/48 | €40,632 | €40,110 | -€522 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,490 | €7,886 | +€397 | +5.3% |
| Other operating charges | 640/8 | €449 | €527 | +€78 | +17.4% |
| Non-recurring operating charges | 66A | €939 | €0 | -€939 | -100.0% |
| Gross operating margin | 9900 | €64,259 | €42,458 | -€21,801 | -33.9% |
| Operating profit (loss) | 9901 | €55,381 | €34,044 | -€21,337 | -38.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €928 | €470 | -€458 | -49.4% |
| Recurring financial charges | 65 | €928 | €470 | -€458 | -49.4% |
| Profit (loss) for the period before taxes | 9903 | €54,453 | €33,575 | -€20,879 | -38.3% |
| Income taxes | 67/77 | €11,358 | €7,211 | -€4,147 | -36.5% |
| Profit (loss) for the period | 9904 | €43,096 | €26,364 | -€16,732 | -38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €43,096 | €26,364 | -€16,732 | -38.8% |
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 11 October 2026 via checked.be.