DE-MIRBAS: 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.
DE-MIRBAS
Largest movements
- Tangible fixed assets -€15,167
down €15,167 (-88.3%), from €17,174 to €2,007
of which Furniture and vehicles: -€14,231
- Cash +€10,992
up €10,992 (+641.8%), from €1,713 to €12,705
mainly Investment in fixed assets (net) (+€14,231) and Net result for the year (+€11,441)
- Receivables within one year -€5,680
down €5,680 (-42.4%), from €13,389 to €7,708
of which Trade receivables: -€6,839
- Deferred charges and accrued income -€703
no longer reported in 2025 (was €703)
- Trade debts -€12,644
down €12,644 (-96.8%), from €13,066 to €422
- Profit (loss) carried forward +€11,441
up €11,441 (+235.7%), from €4,855 to €16,296
- Other debts -€5,442
down €5,442 (-64.7%), from €8,415 to €2,973
- Tax, wage and social debts -€3,913
down €3,913 (-84.3%), from €4,643 to €730
of which Remuneration and social security: -€2,963
- Gross operating margin +€17,507
up €17,507 (+170.6%), from €10,261 to €27,767
- Depreciation -€5,750
down €5,750 (-86.0%), from €6,686 to €936
- Taxes -€730
no longer reported in 2025 (was €730)
- Financial charges +€647
up €647 (+317.9%), from €204 to €851
of which Non-recurring financial charges: +€533
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 | €32,978 | €22,421 | -€10,558 | -32.0% |
| Fixed assets | 21/28 | €17,174 | €2,007 | -€15,167 | -88.3% |
| Tangible fixed assets | 22/27 | €17,174 | €2,007 | -€15,167 | -88.3% |
| Plant, machinery and equipment | 23 | €2,943 | €2,007 | -€936 | -31.8% |
| Furniture and vehicles | 24 | €14,231 | - | -€14,231 | |
| Current assets | 29/58 | €15,804 | €20,414 | +€4,610 | +29.2% |
| Amounts receivable within one year | 40/41 | €13,389 | €7,708 | -€5,680 | -42.4% |
| Trade receivables | 40 | €13,389 | €6,550 | -€6,839 | -51.1% |
| Other amounts receivable | 41 | - | €1,158 | +€1,158 | |
| Cash at bank and in hand | 54/58 | €1,713 | €12,705 | +€10,992 | +641.8% |
| Deferred charges and accrued income | 490/1 | €703 | - | -€703 | |
| Total equity and liabilities | 10/49 | €32,978 | €22,421 | -€10,558 | -32.0% |
| Equity | 10/15 | €6,855 | €18,296 | +€11,441 | +166.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,855 | €16,296 | +€11,441 | +235.7% |
| Amounts payable | 17/49 | €26,124 | €4,125 | -€21,998 | -84.2% |
| Amounts payable within one year | 42/48 | €26,124 | €4,125 | -€21,998 | -84.2% |
| Trade debts | 44 | €13,066 | €422 | -€12,644 | -96.8% |
| Suppliers | 440/4 | €13,066 | €422 | -€12,644 | -96.8% |
| Taxes, remuneration and social security | 45 | €4,643 | €730 | -€3,913 | -84.3% |
| Taxes | 450/3 | €1,680 | €730 | -€950 | -56.5% |
| Remuneration and social security | 454/9 | €2,963 | - | -€2,963 | |
| Other amounts payable | 47/48 | €8,415 | €2,973 | -€5,442 | -64.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,686 | €936 | -€5,750 | -86.0% |
| Other operating charges | 640/8 | €428 | €544 | +€116 | +27.2% |
| Non-recurring operating charges | 66A | - | €14,001 | +€14,001 | |
| Gross operating margin | 9900 | €10,261 | €27,767 | +€17,507 | +170.6% |
| Operating profit (loss) | 9901 | €3,147 | €12,286 | +€9,139 | +290.4% |
| Financial income | 75/76B | €7 | €5 | -€1 | -17.2% |
| Recurring financial income | 75 | €7 | €5 | -€1 | -17.2% |
| Financial charges | 65/66B | €204 | €851 | +€647 | +317.9% |
| Recurring financial charges | 65 | €204 | €318 | +€114 | +56.0% |
| Non-recurring financial charges | 66B | - | €533 | +€533 | |
| Profit (loss) for the period before taxes | 9903 | €2,950 | €11,441 | +€8,491 | +287.8% |
| Income taxes | 67/77 | €730 | - | -€730 | |
| Profit (loss) for the period | 9904 | €2,220 | €11,441 | +€9,221 | +415.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,220 | €11,441 | +€9,221 | +415.3% |
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 4 October 2026 via checked.be.