Eva Mira: 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.
Eva Mira
Largest movements
- Cash +€41,327
up €41,327 (+42.4%), from €97,542 to €138,869
mainly Net result for the year (+€29,833) and Investment in fixed assets (net) (+€11,051)
- Financial fixed assets -€12,000
down €12,000 (-24.2%), from €49,500 to €37,500
- Deferred charges and accrued income +€2,201
new in 2025: €2,201
- Reserves +€29,833
up €29,833 (+54.6%), from €54,673 to €84,507
- Tax, wage and social debts +€9,205
up €9,205 (+40.0%), from €23,012 to €32,217
- Trade debts -€4,420
down €4,420 (-74.9%), from €5,904 to €1,483
- Other debts -€2,774
down €2,774 (-4.7%), from €59,422 to €56,648
- Gross operating margin -€42,254
down €42,254 (-46.7%), from €90,501 to €48,247
- Taxes -€11,008
down €11,008 (-52.4%), from €21,011 to €10,003
- Financial charges -€6,003
down €6,003 (-45.1%), from €13,300 to €7,297
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 | €148,011 | €179,855 | +€31,844 | +21.5% |
| Fixed assets | 21/28 | €50,202 | €38,785 | -€11,417 | -22.7% |
| Tangible fixed assets | 22/27 | €702 | €1,285 | +€583 | +83.1% |
| Plant, machinery and equipment | 23 | €702 | €1,285 | +€583 | +83.1% |
| Financial fixed assets | 28 | €49,500 | €37,500 | -€12,000 | -24.2% |
| Current assets | 29/58 | €97,809 | €141,070 | +€43,261 | +44.2% |
| Amounts receivable within one year | 40/41 | €267 | - | -€267 | |
| Other amounts receivable | 41 | €267 | - | -€267 | |
| Cash at bank and in hand | 54/58 | €97,542 | €138,869 | +€41,327 | +42.4% |
| Deferred charges and accrued income | 490/1 | - | €2,201 | +€2,201 | |
| Total equity and liabilities | 10/49 | €148,011 | €179,855 | +€31,844 | +21.5% |
| Equity | 10/15 | €59,673 | €89,507 | +€29,833 | +50.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €54,673 | €84,507 | +€29,833 | +54.6% |
| Distributable reserves | 133 | €54,673 | €84,507 | +€29,833 | +54.6% |
| Amounts payable | 17/49 | €88,338 | €90,348 | +€2,011 | +2.3% |
| Amounts payable within one year | 42/48 | €88,338 | €90,348 | +€2,011 | +2.3% |
| Trade debts | 44 | €5,904 | €1,483 | -€4,420 | -74.9% |
| Suppliers | 440/4 | €5,904 | €1,483 | -€4,420 | -74.9% |
| Taxes, remuneration and social security | 45 | €23,012 | €32,217 | +€9,205 | +40.0% |
| Taxes | 450/3 | €23,012 | €32,217 | +€9,205 | +40.0% |
| Other amounts payable | 47/48 | €59,422 | €56,648 | -€2,774 | -4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €286 | €366 | +€80 | +28.0% |
| Other operating charges | 640/8 | €1,232 | €748 | -€484 | -39.3% |
| Gross operating margin | 9900 | €90,501 | €48,247 | -€42,254 | -46.7% |
| Operating profit (loss) | 9901 | €88,984 | €47,133 | -€41,850 | -47.0% |
| Financial charges | 65/66B | €13,300 | €7,297 | -€6,003 | -45.1% |
| Recurring financial charges | 65 | €13,300 | €7,297 | -€6,003 | -45.1% |
| Profit (loss) for the period before taxes | 9903 | €75,684 | €39,837 | -€35,848 | -47.4% |
| Income taxes | 67/77 | €21,011 | €10,003 | -€11,008 | -52.4% |
| Profit (loss) for the period | 9904 | €54,673 | €29,833 | -€24,840 | -45.4% |
| Profit (loss) for the period to be appropriated | 9905 | €54,673 | €29,833 | -€24,840 | -45.4% |
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 29 October 2026 via checked.be.