MINTJENS DIRK: 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.
MINTJENS DIRK
Largest movements
- Cash +€297,979
up €297,979 (+356%), from €83,768 to €381,746
mainly Current investments (+€175,000) and Receivables within one year (+€169,162)
- Current investments -€175,000
down €175,000 (-97.8%), from €178,872 to €3,872
- Receivables within one year -€169,162
down €169,162 (-49.7%), from €340,567 to €171,405
of which Other amounts receivable: -€155,468
- Tangible fixed assets -€10,020
down €10,020 (-13.3%), from €75,354 to €65,334
of which Other tangible fixed assets: -€9,564
- Reserves -€38,857
down €38,857 (-6.7%), from €577,634 to €538,777
of which Distributable reserves: -€38,857
- Debts after one year -€11,440
down €11,440 (-74.5%), from €15,350 to €3,911
- Gross operating margin -€22,670
down €22,670 (-14.5%), from €156,093 to €133,423
- Financial income -€3,953
down €3,953 (-9.4%), from €42,096 to €38,143
- Taxes -€3,941
down €3,941 (-7.0%), from €56,185 to €52,244
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 | €680,959 | €626,092 | -€54,867 | -8.1% |
| Fixed assets | 21/28 | €77,057 | €67,037 | -€10,020 | -13.0% |
| Tangible fixed assets | 22/27 | €75,354 | €65,334 | -€10,020 | -13.3% |
| Land and buildings | 22 | €1,155 | €1,077 | -€78 | -6.8% |
| Plant, machinery and equipment | 23 | €4,860 | €4,482 | -€378 | -7.8% |
| Other tangible fixed assets | 26 | €69,339 | €59,775 | -€9,564 | -13.8% |
| Financial fixed assets | 28 | €1,703 | €1,703 | = | 0.0% |
| Current assets | 29/58 | €603,902 | €559,054 | -€44,847 | -7.4% |
| Amounts receivable within one year | 40/41 | €340,567 | €171,405 | -€169,162 | -49.7% |
| Trade receivables | 40 | €29,545 | €15,851 | -€13,694 | -46.3% |
| Other amounts receivable | 41 | €311,022 | €155,554 | -€155,468 | -50.0% |
| Current investments | 50/53 | €178,872 | €3,872 | -€175,000 | -97.8% |
| Cash at bank and in hand | 54/58 | €83,768 | €381,746 | +€297,979 | +356% |
| Deferred charges and accrued income | 490/1 | €695 | €2,031 | +€1,336 | +192% |
| Total equity and liabilities | 10/49 | €680,959 | €626,092 | -€54,867 | -8.1% |
| Equity | 10/15 | €614,406 | €575,550 | -€38,857 | -6.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €577,634 | €538,777 | -€38,857 | -6.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €557,024 | €518,167 | -€38,857 | -7.0% |
| Profit (loss) carried forward | 14 | €30,572 | €30,572 | +€0 | 0.0% |
| Amounts payable | 17/49 | €66,552 | €50,542 | -€16,010 | -24.1% |
| Amounts payable after more than one year | 17 | €15,350 | €3,911 | -€11,440 | -74.5% |
| Financial debts | 170/4 | €15,350 | €3,911 | -€11,440 | -74.5% |
| Amounts payable within one year | 42/48 | €50,125 | €45,554 | -€4,571 | -9.1% |
| Current portion of amounts payable after more than one year | 42 | €11,014 | €11,440 | +€426 | +3.9% |
| Trade debts | 44 | €10 | €269 | +€259 | +2,609% |
| Suppliers | 440/4 | €10 | €269 | +€259 | +2,609% |
| Taxes, remuneration and social security | 45 | €20,293 | €21,718 | +€1,426 | +7.0% |
| Taxes | 450/3 | €20,293 | €21,718 | +€1,426 | +7.0% |
| Other amounts payable | 47/48 | €18,809 | €12,127 | -€6,682 | -35.5% |
| Accrued charges and deferred income | 492/3 | €1,077 | €1,077 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,020 | €10,020 | = | 0.0% |
| Other operating charges | 640/8 | €2,004 | €1,955 | -€48 | -2.4% |
| Gross operating margin | 9900 | €156,093 | €133,423 | -€22,670 | -14.5% |
| Operating profit (loss) | 9901 | €144,069 | €121,448 | -€22,621 | -15.7% |
| Financial income | 75/76B | €42,096 | €38,143 | -€3,953 | -9.4% |
| Recurring financial income | 75 | €42,096 | €38,143 | -€3,953 | -9.4% |
| Financial charges | 65/66B | €1,583 | €1,204 | -€379 | -23.9% |
| Recurring financial charges | 65 | €1,583 | €1,204 | -€379 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €184,583 | €158,387 | -€26,195 | -14.2% |
| Income taxes | 67/77 | €56,185 | €52,244 | -€3,941 | -7.0% |
| Profit (loss) for the period | 9904 | €128,398 | €106,143 | -€22,255 | -17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €128,398 | €106,143 | -€22,255 | -17.3% |
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 22 October 2026 via checked.be.