Mood + Mind: 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.
Mood + Mind
Largest movements
- Receivables within one year +€36,101
up €36,101 (+39.1%), from €92,440 to €128,541
of which Other amounts receivable: +€21,572
- Cash -€24,868
down €24,868 (-15.9%), from €156,356 to €131,488
mainly Receivables within one year (-€36,101) and Tax, wage and social debts (-€21,825)
- Deferred charges and accrued income -€15,000
no longer reported in 2024 (was €15,000)
- Tangible fixed assets -€9,636
down €9,636 (-24.0%), from €40,194 to €30,558
of which Furniture and vehicles: -€9,410
- Tax, wage and social debts -€21,825
down €21,825 (-48.9%), from €44,649 to €22,824
- Trade debts +€6,853
up €6,853 (+45.1%), from €15,192 to €22,045
- Gross operating margin -€35,604
down €35,604 (-41.8%), from €85,101 to €49,497
- Other operating charges -€14,476
down €14,476 (-29.7%), from €48,729 to €34,253
- Taxes -€6,719
down €6,719 (-57.3%), from €11,723 to €5,004
- Depreciation +€1,845
up €1,845 (+23.7%), from €7,791 to €9,636
- Financial income +€1,544
up €1,544 (+131.8%), from €1,171 to €2,715
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €303,990 | €290,587 | -€13,402 | -4.4% |
| Fixed assets | 21/28 | €40,194 | €30,558 | -€9,636 | -24.0% |
| Tangible fixed assets | 22/27 | €40,194 | €30,558 | -€9,636 | -24.0% |
| Furniture and vehicles | 24 | €39,828 | €30,418 | -€9,410 | -23.6% |
| Other tangible fixed assets | 26 | €366 | €140 | -€226 | -61.7% |
| Current assets | 29/58 | €263,796 | €260,029 | -€3,766 | -1.4% |
| Amounts receivable within one year | 40/41 | €92,440 | €128,541 | +€36,101 | +39.1% |
| Trade receivables | 40 | €62,973 | €77,502 | +€14,530 | +23.1% |
| Other amounts receivable | 41 | €29,467 | €51,039 | +€21,572 | +73.2% |
| Cash at bank and in hand | 54/58 | €156,356 | €131,488 | -€24,868 | -15.9% |
| Deferred charges and accrued income | 490/1 | €15,000 | - | -€15,000 | |
| Total equity and liabilities | 10/49 | €303,990 | €290,587 | -€13,402 | -4.4% |
| Equity | 10/15 | €244,149 | €245,719 | +€1,570 | +0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €225,549 | €227,119 | +€1,570 | +0.7% |
| Tax-exempt reserves | 132 | €3,184 | €3,184 | = | 0.0% |
| Distributable reserves | 133 | €222,365 | €223,935 | +€1,570 | +0.7% |
| Amounts payable | 17/49 | €59,841 | €44,869 | -€14,972 | -25.0% |
| Amounts payable within one year | 42/48 | €59,841 | €44,869 | -€14,972 | -25.0% |
| Trade debts | 44 | €15,192 | €22,045 | +€6,853 | +45.1% |
| Suppliers | 440/4 | €15,192 | €22,045 | +€6,853 | +45.1% |
| Taxes, remuneration and social security | 45 | €44,649 | €22,824 | -€21,825 | -48.9% |
| Taxes | 450/3 | €44,649 | €22,824 | -€21,825 | -48.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,791 | €9,636 | +€1,845 | +23.7% |
| Other operating charges | 640/8 | €48,729 | €34,253 | -€14,476 | -29.7% |
| Gross operating margin | 9900 | €85,101 | €49,497 | -€35,604 | -41.8% |
| Operating profit (loss) | 9901 | €28,582 | €5,608 | -€22,974 | -80.4% |
| Financial income | 75/76B | €1,171 | €2,715 | +€1,544 | +131.8% |
| Recurring financial income | 75 | €1,171 | €2,715 | +€1,544 | +131.8% |
| Financial charges | 65/66B | €1,586 | €1,750 | +€164 | +10.3% |
| Recurring financial charges | 65 | €1,586 | €1,750 | +€164 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €28,167 | €6,574 | -€21,593 | -76.7% |
| Income taxes | 67/77 | €11,723 | €5,004 | -€6,719 | -57.3% |
| Profit (loss) for the period | 9904 | €16,445 | €1,570 | -€14,875 | -90.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,445 | €1,570 | -€14,875 | -90.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.