Compagnie Miranda: 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.
Compagnie Miranda
Largest movements
- Receivables within one year +€15,057
up €15,057 (+46.4%), from €32,418 to €47,474
of which Trade receivables: +€11,863
- Cash +€12,933
up €12,933 (+21.0%), from €61,731 to €74,664
mainly Other debts (+€44,929) and Net result for the year (+€12,200)
- Current investments +€12,000
up €12,000 (+300%), from €4,000 to €16,000
- Tangible fixed assets -€4,171
down €4,171 (-36.1%), from €11,566 to €7,395
of which Land and buildings: -€2,678
- Other debts +€44,929
up €44,929 (+96.4%), from €46,626 to €91,556
- Profit (loss) carried forward -€23,633
down €23,633 (-54.5%), from €43,352 to €19,719
- Trade debts +€9,590
up €9,590 (+258%), from €3,716 to €13,306
- Tax, wage and social debts +€5,692
up €5,692 (+47.9%), from €11,884 to €17,576
of which Taxes: +€5,692
- Gross operating margin -€9,506
down €9,506 (-28.1%), from €33,869 to €24,363
- Taxes -€2,415
down €2,415 (-38.8%), from €6,225 to €3,811
- Financial income -€923
down €923 (-56.4%), from €1,637 to €714
- Financial charges +€723
up €723 (+19.8%), from €3,658 to €4,382
- Depreciation -€592
down €592 (-12.4%), from €4,763 to €4,171
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 | €126,039 | €162,617 | +€36,578 | +29.0% |
| Fixed assets | 21/28 | €11,566 | €7,395 | -€4,171 | -36.1% |
| Tangible fixed assets | 22/27 | €11,566 | €7,395 | -€4,171 | -36.1% |
| Land and buildings | 22 | €8,216 | €5,538 | -€2,678 | -32.6% |
| Plant, machinery and equipment | 23 | €2,060 | €1,582 | -€478 | -23.2% |
| Furniture and vehicles | 24 | €1,290 | €275 | -€1,016 | -78.7% |
| Current assets | 29/58 | €114,473 | €155,223 | +€40,749 | +35.6% |
| Amounts receivable within one year | 40/41 | €32,418 | €47,474 | +€15,057 | +46.4% |
| Trade receivables | 40 | €27,408 | €39,271 | +€11,863 | +43.3% |
| Other amounts receivable | 41 | €5,010 | €8,204 | +€3,194 | +63.7% |
| Current investments | 50/53 | €4,000 | €16,000 | +€12,000 | +300% |
| Cash at bank and in hand | 54/58 | €61,731 | €74,664 | +€12,933 | +21.0% |
| Deferred charges and accrued income | 490/1 | €16,324 | €17,084 | +€759 | +4.7% |
| Total equity and liabilities | 10/49 | €126,039 | €162,617 | +€36,578 | +29.0% |
| Equity | 10/15 | €63,812 | €40,179 | -€23,633 | -37.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,352 | €19,719 | -€23,633 | -54.5% |
| Amounts payable | 17/49 | €62,227 | €122,438 | +€60,212 | +96.8% |
| Amounts payable within one year | 42/48 | €62,227 | €122,438 | +€60,212 | +96.8% |
| Trade debts | 44 | €3,716 | €13,306 | +€9,590 | +258% |
| Suppliers | 440/4 | €3,716 | €13,306 | +€9,590 | +258% |
| Taxes, remuneration and social security | 45 | €11,884 | €17,576 | +€5,692 | +47.9% |
| Taxes | 450/3 | €9,384 | €15,076 | +€5,692 | +60.7% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €46,626 | €91,556 | +€44,929 | +96.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,763 | €4,171 | -€592 | -12.4% |
| Other operating charges | 640/8 | €391 | €515 | +€124 | +31.6% |
| Gross operating margin | 9900 | €33,869 | €24,363 | -€9,506 | -28.1% |
| Operating profit (loss) | 9901 | €28,715 | €19,678 | -€9,037 | -31.5% |
| Financial income | 75/76B | €1,637 | €714 | -€923 | -56.4% |
| Recurring financial income | 75 | €1,637 | €714 | -€923 | -56.4% |
| Financial charges | 65/66B | €3,658 | €4,382 | +€723 | +19.8% |
| Recurring financial charges | 65 | €3,658 | €4,382 | +€723 | +19.8% |
| Profit (loss) for the period before taxes | 9903 | €26,693 | €16,010 | -€10,683 | -40.0% |
| Income taxes | 67/77 | €6,225 | €3,811 | -€2,415 | -38.8% |
| Profit (loss) for the period | 9904 | €20,468 | €12,200 | -€8,268 | -40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,468 | €12,200 | -€8,268 | -40.4% |
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 1 November 2026 via checked.be.