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Mint Condition: 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

Mint Condition

BE 0502.484.051
NACE 86.220, Specialist medical practice
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€1,280
2023 · €1,016+€264
Equity
€53,094
2023 · €51,814+€1,280
Cash
€5,107
2023 · €2,975+€2,133
Balance sheet total
€81,232
2023 · €87,063-€5,831

Largest movements

2023 to 2024
Assets
  • Receivables within one year -€5,885

    down €5,885 (-7.4%), from €79,885 to €74,000

    of which Trade receivables: -€14,885

  • Cash +€2,133

    up €2,133 (+71.7%), from €2,975 to €5,107

    mainly Receivables within one year (+€5,885) and Net result for the year (+€1,280)

  • Deferred charges and accrued income -€1,100

    no longer reported in 2024 (was €1,100)

  • Tangible fixed assets -€978

    down €978 (-31.5%), from €3,104 to €2,125

Equity and liabilities
  • Other debts -€3,490

    down €3,490 (-14.3%), from €24,431 to €20,941

  • Debts after one year -€3,304

    down €3,304 (-63.2%), from €5,227 to €1,923

  • Reserves +€1,280

    up €1,280 (+3.2%), from €39,414 to €40,694

Income statement
  • Financial charges -€1,169

    down €1,169 (-69.3%), from €1,687 to €518

  • Gross operating margin -€1,006

    down €1,006 (-19.5%), from €5,156 to €4,150

  • Taxes -€321

    down €321 (-28.0%), from €1,149 to €827

  • Depreciation +€187

    up €187 (+23.6%), from €791 to €978

From the 2023 result to the 2024 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 2023 €1,016
Gross operating margin -€1,006
Depreciation -€187
Other operating charges -€24
Financial income -€9
Financial charges +€1,169
Taxes +€321
Result 2024 €1,280

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€5,425
Investment €0
Financing -€3,293
Cash 2023 €2,975
Net result for the year +€1,280
Depreciation +€978
Receivables within one year +€5,885
Deferred charges and accrued income +€1,100
Trade debts -€605
Tax, wage and social debts +€276
Other debts -€3,490
Debts after one year -€3,304
Current portion of long-term debt +€11
Cash 2024 €5,107
Every line side by side 39 lines
Line Code 2023 2024 Change %
Total assets 20/58 €87,063 €81,232 -€5,831 -6.7%
Fixed assets 21/28 €3,104 €2,125 -€978 -31.5%
Tangible fixed assets 22/27 €3,104 €2,125 -€978 -31.5%
Plant, machinery and equipment 23 €3,104 €2,125 -€978 -31.5%
Current assets 29/58 €83,959 €79,107 -€4,852 -5.8%
Amounts receivable within one year 40/41 €79,885 €74,000 -€5,885 -7.4%
Trade receivables 40 €79,885 €65,000 -€14,885 -18.6%
Other amounts receivable 41 - €9,000 +€9,000
Cash at bank and in hand 54/58 €2,975 €5,107 +€2,133 +71.7%
Deferred charges and accrued income 490/1 €1,100 - -€1,100
Total equity and liabilities 10/49 €87,063 €81,232 -€5,831 -6.7%
Equity 10/15 €51,814 €53,094 +€1,280 +2.5%
Contributions 10/11 €12,400 €12,400 = 0.0%
Reserves 13 €39,414 €40,694 +€1,280 +3.2%
Distributable reserves 133 €39,414 €40,694 +€1,280 +3.2%
Amounts payable 17/49 €35,249 €28,139 -€7,111 -20.2%
Amounts payable after more than one year 17 €5,227 €1,923 -€3,304 -63.2%
Financial debts 170/4 €5,227 €1,923 -€3,304 -63.2%
Amounts payable within one year 42/48 €30,023 €26,216 -€3,807 -12.7%
Current portion of amounts payable after more than one year 42 €3,293 €3,304 +€11 +0.3%
Trade debts 44 €605 - -€605
Suppliers 440/4 €605 - -€605
Taxes, remuneration and social security 45 €1,695 €1,971 +€276 +16.3%
Taxes 450/3 €1,144 €1,971 +€827 +72.3%
Remuneration and social security 454/9 €551 - -€551
Other amounts payable 47/48 €24,431 €20,941 -€3,490 -14.3%
Non-recurring operating income 76A €144 - -€144
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €791 €978 +€187 +23.6%
Other operating charges 640/8 €522 €546 +€24 +4.6%
Gross operating margin 9900 €5,156 €4,150 -€1,006 -19.5%
Operating profit (loss) 9901 €3,842 €2,625 -€1,217 -31.7%
Financial income 75/76B €9 - -€9
Recurring financial income 75 €9 - -€9
Financial charges 65/66B €1,687 €518 -€1,169 -69.3%
Recurring financial charges 65 €1,687 €518 -€1,169 -69.3%
Profit (loss) for the period before taxes 9903 €2,165 €2,108 -€57 -2.6%
Income taxes 67/77 €1,149 €827 -€321 -28.0%
Profit (loss) for the period 9904 €1,016 €1,280 +€264 +26.0%
Profit (loss) for the period to be appropriated 9905 €1,016 €1,280 +€264 +26.0%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.