Mnemonict: 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.
Mnemonict
Largest movements
- Current investments +€15,730
up €15,730 (+23.6%), from €66,719 to €82,449
- Cash -€12,993
down €12,993 (-10.3%), from €125,552 to €112,559
mainly Contributions, distributions and other (-€208,920) and Current investments (-€15,730)
- Receivables within one year -€5,163
down €5,163 (-27.9%), from €18,529 to €13,365
of which Trade receivables: -€4,235
- Profit (loss) carried forward -€140,271
no longer reported in 2025 (was €140,271)
- Other debts +€137,975
up €137,975 (+261.4%), from €52,792 to €190,767
- Taxes +€6,428
up €6,428 (+34.3%), from €18,730 to €25,159
- Gross operating margin +€5,715
up €5,715 (+6.6%), from €86,190 to €91,905
- Financial income +€3,167
up €3,167 (+129.3%), from €2,450 to €5,616
- Financial charges +€1,204
up €1,204 (+256.6%), from €469 to €1,673
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 | €211,328 | €209,019 | -€2,309 | -1.1% |
| Fixed assets | 21/28 | €529 | €645 | +€117 | +22.0% |
| Tangible fixed assets | 22/27 | €529 | €645 | +€117 | +22.0% |
| Furniture and vehicles | 24 | €529 | €645 | +€117 | +22.0% |
| Current assets | 29/58 | €210,800 | €208,374 | -€2,426 | -1.2% |
| Amounts receivable within one year | 40/41 | €18,529 | €13,365 | -€5,163 | -27.9% |
| Trade receivables | 40 | €17,600 | €13,365 | -€4,235 | -24.1% |
| Other amounts receivable | 41 | €929 | - | -€929 | |
| Current investments | 50/53 | €66,719 | €82,449 | +€15,730 | +23.6% |
| Cash at bank and in hand | 54/58 | €125,552 | €112,559 | -€12,993 | -10.3% |
| Total equity and liabilities | 10/49 | €211,328 | €209,019 | -€2,309 | -1.1% |
| Equity | 10/15 | €150,271 | €10,000 | -€140,271 | -93.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €140,271 | - | -€140,271 | |
| Amounts payable | 17/49 | €61,057 | €199,019 | +€137,962 | +226.0% |
| Amounts payable within one year | 42/48 | €60,664 | €198,771 | +€138,106 | +227.7% |
| Trade debts | 44 | - | €2,099 | +€2,099 | |
| Suppliers | 440/4 | - | €2,099 | +€2,099 | |
| Taxes, remuneration and social security | 45 | €7,872 | €5,904 | -€1,968 | -25.0% |
| Taxes | 450/3 | €7,872 | €5,882 | -€1,989 | -25.3% |
| Remuneration and social security | 454/9 | - | €22 | +€22 | |
| Other amounts payable | 47/48 | €52,792 | €190,767 | +€137,975 | +261.4% |
| Accrued charges and deferred income | 492/3 | €393 | €248 | -€145 | -36.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €446 | €596 | +€150 | +33.7% |
| Other operating charges | 640/8 | €936 | €1,444 | +€509 | +54.4% |
| Gross operating margin | 9900 | €86,190 | €91,905 | +€5,715 | +6.6% |
| Operating profit (loss) | 9901 | €84,808 | €89,864 | +€5,056 | +6.0% |
| Financial income | 75/76B | €2,450 | €5,616 | +€3,167 | +129.3% |
| Recurring financial income | 75 | €2,450 | €5,616 | +€3,167 | +129.3% |
| Financial charges | 65/66B | €469 | €1,673 | +€1,204 | +256.6% |
| Recurring financial charges | 65 | €469 | €1,673 | +€1,204 | +256.6% |
| Profit (loss) for the period before taxes | 9903 | €86,789 | €93,807 | +€7,019 | +8.1% |
| Income taxes | 67/77 | €18,730 | €25,159 | +€6,428 | +34.3% |
| Profit (loss) for the period | 9904 | €68,058 | €68,649 | +€591 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €68,058 | €68,649 | +€591 | +0.9% |
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 9 October 2026 via checked.be.