MINT Consult: 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.
MINT Consult
Largest movements
- Receivables within one year -€39,817
down €39,817 (-30.1%), from €132,152 to €92,336
of which Other amounts receivable: -€73,576
- Cash -€26,104
down €26,104 (-41.0%), from €63,593 to €37,489
mainly Contributions, distributions and other (-€146,429) and Investment in fixed assets (net) (-€54,037)
- Debts after one year -€47,642
down €47,642 (-10.2%), from €466,855 to €419,213
- Reserves -€42,686
down €42,686 (-29.2%), from €146,429 to €103,743
of which Distributable reserves: -€42,686
- Other debts +€14,306
up €14,306 (+16.8%), from €85,000 to €99,306
- Tax, wage and social debts -€9,959
down €9,959 (-31.9%), from €31,202 to €21,243
of which Taxes: -€8,841
- Gross operating margin +€74,112
up €74,112 (+36.7%), from €201,754 to €275,866
- Depreciation +€21,456
up €21,456 (+64.4%), from €33,308 to €54,764
- Staff costs +€11,331
up €11,331 (+21.9%), from €51,763 to €63,093
- Taxes +€11,325
up €11,325 (+50.0%), from €22,652 to €33,977
- Write-downs -€6,804
down €6,804 (-100%), from €6,804 to €0
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.
Derived cash bridge
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 | €845,710 | €774,281 | -€71,429 | -8.4% |
| Fixed assets | 21/28 | €635,878 | €635,151 | -€727 | -0.1% |
| Intangible fixed assets | 21 | €5,859 | €3,159 | -€2,700 | -46.1% |
| Tangible fixed assets | 22/27 | €630,019 | €631,992 | +€1,973 | +0.3% |
| Land and buildings | 22 | €154,297 | €145,720 | -€8,577 | -5.6% |
| Plant, machinery and equipment | 23 | - | €1,409 | +€1,409 | |
| Furniture and vehicles | 24 | €51,355 | €39,387 | -€11,968 | -23.3% |
| Other tangible fixed assets | 26 | €424,368 | €445,476 | +€21,109 | +5.0% |
| Current assets | 29/58 | €209,832 | €139,129 | -€70,702 | -33.7% |
| Amounts receivable within one year | 40/41 | €132,152 | €92,336 | -€39,817 | -30.1% |
| Trade receivables | 40 | €57,612 | €91,371 | +€33,759 | +58.6% |
| Other amounts receivable | 41 | €74,541 | €965 | -€73,576 | -98.7% |
| Cash at bank and in hand | 54/58 | €63,593 | €37,489 | -€26,104 | -41.0% |
| Deferred charges and accrued income | 490/1 | €14,086 | €9,305 | -€4,781 | -33.9% |
| Total equity and liabilities | 10/49 | €845,710 | €774,281 | -€71,429 | -8.4% |
| Equity | 10/15 | €165,029 | €122,343 | -€42,686 | -25.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €146,429 | €103,743 | -€42,686 | -29.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €146,429 | €103,743 | -€42,686 | -29.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €680,681 | €651,938 | -€28,744 | -4.2% |
| Amounts payable after more than one year | 17 | €466,855 | €419,213 | -€47,642 | -10.2% |
| Financial debts | 170/4 | €466,855 | €419,213 | -€47,642 | -10.2% |
| Amounts payable within one year | 42/48 | €210,890 | €228,029 | +€17,139 | +8.1% |
| Current portion of amounts payable after more than one year | 42 | €47,588 | €49,210 | +€1,623 | +3.4% |
| Financial debts | 43 | €10,000 | €16,667 | +€6,667 | +66.7% |
| Credit institutions | 430/8 | €10,000 | €16,667 | +€6,667 | +66.7% |
| Trade debts | 44 | €37,100 | €41,602 | +€4,502 | +12.1% |
| Suppliers | 440/4 | €37,100 | €41,602 | +€4,502 | +12.1% |
| Taxes, remuneration and social security | 45 | €31,202 | €21,243 | -€9,959 | -31.9% |
| Taxes | 450/3 | €27,462 | €18,621 | -€8,841 | -32.2% |
| Remuneration and social security | 454/9 | €3,741 | €2,623 | -€1,118 | -29.9% |
| Other amounts payable | 47/48 | €85,000 | €99,306 | +€14,306 | +16.8% |
| Accrued charges and deferred income | 492/3 | €2,936 | €4,696 | +€1,760 | +59.9% |
| Remuneration, social security and pensions | 62 | €51,763 | €63,093 | +€11,331 | +21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,308 | €54,764 | +€21,456 | +64.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,804 | €0 | -€6,804 | -100% |
| Other operating charges | 640/8 | €8,586 | €4,005 | -€4,582 | -53.4% |
| Gross operating margin | 9900 | €201,754 | €275,866 | +€74,112 | +36.7% |
| Operating profit (loss) | 9901 | €101,294 | €154,005 | +€52,711 | +52.0% |
| Financial income | 75/76B | €2,657 | €408 | -€2,249 | -84.7% |
| Recurring financial income | 75 | €2,657 | €408 | -€2,249 | -84.7% |
| Financial charges | 65/66B | €11,004 | €16,693 | +€5,688 | +51.7% |
| Recurring financial charges | 65 | €11,004 | €16,693 | +€5,688 | +51.7% |
| Profit (loss) for the period before taxes | 9903 | €92,947 | €137,720 | +€44,773 | +48.2% |
| Income taxes | 67/77 | €22,652 | €33,977 | +€11,325 | +50.0% |
| Profit (loss) for the period | 9904 | €70,295 | €103,743 | +€33,448 | +47.6% |
| Profit (loss) for the period to be appropriated | 9905 | €70,295 | €103,743 | +€33,448 | +47.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.