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MINRO: 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.

What changed

MINRO

BE 0803.570.467
NACE 69.101, Activities of lawyers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€4,071
2024 · €1,469+€2,601
Equity
€11,150
2024 · €7,079+€4,071
Cash
€33,440
2024 · €6,169+€27,272
Balance sheet total
€62,960
2024 · €13,708+€49,251

Largest movements

2024 to 2025
Assets
  • Cash +€27,272

    up €27,272 (+442.1%), from €6,169 to €33,440

    mainly Accrued charges and deferred income (+€33,910) and Tax, wage and social debts (+€12,084)

  • Receivables within one year +€19,919

    up €19,919 (+545.0%), from €3,655 to €23,574

    of which Trade receivables: +€19,780

  • Tangible fixed assets +€2,876

    up €2,876 (+99.5%), from €2,889 to €5,765

  • Deferred charges and accrued income -€815

    down €815 (-81.9%), from €995 to €180

Equity and liabilities
  • Accrued charges and deferred income +€33,910

    up €33,910, from €0 to €33,910

  • Tax, wage and social debts +€12,084

    up €12,084 (+218.9%), from €5,519 to €17,604

  • Reserves +€4,071

    up €4,071 (+67.0%), from €6,079 to €10,150

  • Trade debts -€814

    down €814 (-73.3%), from €1,109 to €296

Income statement
  • Gross operating margin +€3,913

    up €3,913 (+98.1%), from €3,988 to €7,901

  • Taxes +€637

    up €637 (+40.3%), from €1,583 to €2,220

  • Depreciation +€511

    up €511 (+122.3%), from €418 to €929

  • Financial charges +€183

    up €183 (+64.4%), from €284 to €467

  • Financial income +€90

    up €90 (+3386.0%), from €3 to €92

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €1,469
Gross operating margin +€3,913
Depreciation -€511
Other operating charges -€70
Financial income +€90
Financial charges -€183
Taxes -€637
Result 2025 €4,071

Cash bridge derived

cash 2024 to 2025

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.

From operations +€31,076
Investment -€3,805
Financing €0
Cash 2024 €6,169
Net result for the year +€4,071
Depreciation +€929
Receivables within one year -€19,919
Deferred charges and accrued income +€815
Trade debts -€814
Tax, wage and social debts +€12,084
Accrued charges and deferred income +€33,910
Investment in fixed assets (net) -€3,805
Cash 2025 €33,440
Every line side by side 36 lines
Line Code 2024 2025 Change %
Total assets 20/58 €13,708 €62,960 +€49,251 +359.3%
Fixed assets 21/28 €2,889 €5,765 +€2,876 +99.5%
Tangible fixed assets 22/27 €2,889 €5,765 +€2,876 +99.5%
Furniture and vehicles 24 €2,889 €5,765 +€2,876 +99.5%
Current assets 29/58 €10,819 €57,195 +€46,376 +428.7%
Amounts receivable within one year 40/41 €3,655 €23,574 +€19,919 +545.0%
Trade receivables 40 €3,655 €23,434 +€19,780 +541.2%
Other amounts receivable 41 - €140 +€140
Cash at bank and in hand 54/58 €6,169 €33,440 +€27,272 +442.1%
Deferred charges and accrued income 490/1 €995 €180 -€815 -81.9%
Total equity and liabilities 10/49 €13,708 €62,960 +€49,251 +359.3%
Equity 10/15 €7,079 €11,150 +€4,071 +57.5%
Contributions 10/11 €1,000 €1,000 = 0.0%
Reserves 13 €6,079 €10,150 +€4,071 +67.0%
Distributable reserves 133 €6,079 €10,150 +€4,071 +67.0%
Profit (loss) carried forward 14 - €0 =
Amounts payable 17/49 €6,629 €51,809 +€45,181 +681.6%
Amounts payable within one year 42/48 €6,629 €17,899 +€11,271 +170.0%
Trade debts 44 €1,109 €296 -€814 -73.3%
Suppliers 440/4 €1,109 €296 -€814 -73.3%
Taxes, remuneration and social security 45 €5,519 €17,604 +€12,084 +218.9%
Taxes 450/3 €5,519 €17,604 +€12,084 +218.9%
Other amounts payable 47/48 €0 - =
Accrued charges and deferred income 492/3 €0 €33,910 +€33,910
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €418 €929 +€511 +122.3%
Other operating charges 640/8 €236 €306 +€70 +29.5%
Gross operating margin 9900 €3,988 €7,901 +€3,913 +98.1%
Operating profit (loss) 9901 €3,334 €6,666 +€3,332 +99.9%
Financial income 75/76B €3 €92 +€90 +3386.0%
Recurring financial income 75 €3 €92 +€90 +3386.0%
Financial charges 65/66B €284 €467 +€183 +64.4%
Recurring financial charges 65 €284 €467 +€183 +64.4%
Profit (loss) for the period before taxes 9903 €3,052 €6,291 +€3,239 +106.1%
Income taxes 67/77 €1,583 €2,220 +€637 +40.3%
Profit (loss) for the period 9904 €1,469 €4,071 +€2,601 +177.1%
Profit (loss) for the period to be appropriated 9905 €1,469 €4,071 +€2,601 +177.1%

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 29 September 2026 via checked.be.