IFRIM MIHAI CONSTRUCT: 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.
IFRIM MIHAI CONSTRUCT
Largest movements
- Cash +€2,939
up €2,939, from €0 to €2,939
mainly Net result for the year (+€2,103) and Trade debts (+€674)
- Profit (loss) carried forward +€2,103
up €2,103 (+71.0%), from €2,962 to €5,065
- Trade debts +€674
up €674 (+122%), from €552 to €1,227
- Other debts +€470
up €470 (+3.9%), from €12,110 to €12,579
- Gross operating margin -€1,163
down €1,163 (-29.0%), from €4,008 to €2,844
- Other operating charges -€271
no longer reported in 2025 (was €271)
- Taxes -€210
down €210 (-28.4%), from €740 to €530
- Financial charges +€176
up €176 (+503%), from €35 to €211
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 | €18,365 | €21,401 | +€3,036 | +16.5% |
| Current assets | 29/58 | €18,365 | €21,401 | +€3,036 | +16.5% |
| Amounts receivable within one year | 40/41 | €18,365 | €18,462 | +€97 | +0.5% |
| Trade receivables | 40 | €17,367 | €18,000 | +€633 | +3.6% |
| Other amounts receivable | 41 | €998 | €462 | -€536 | -53.7% |
| Cash at bank and in hand | 54/58 | €0 | €2,939 | +€2,939 | |
| Total equity and liabilities | 10/49 | €18,365 | €21,401 | +€3,036 | +16.5% |
| Equity | 10/15 | €4,962 | €7,065 | +€2,103 | +42.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | - | -€2,000 | |
| Issued capital | 100 | €2,000 | - | -€2,000 | |
| Contributions outside capital | 11 | - | €2,000 | +€2,000 | |
| Other | 1109/19 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | €2,962 | €5,065 | +€2,103 | +71.0% |
| Amounts payable | 17/49 | €13,403 | €14,336 | +€933 | +7.0% |
| Amounts payable within one year | 42/48 | €13,403 | €14,336 | +€933 | +7.0% |
| Financial debts | 43 | €1 | - | -€1 | |
| Credit institutions | 430/8 | €1 | - | -€1 | |
| Trade debts | 44 | €552 | €1,227 | +€674 | +122% |
| Suppliers | 440/4 | €552 | €1,227 | +€674 | +122% |
| Taxes, remuneration and social security | 45 | €740 | €530 | -€210 | -28.4% |
| Taxes | 450/3 | €740 | €530 | -€210 | -28.4% |
| Other amounts payable | 47/48 | €12,110 | €12,579 | +€470 | +3.9% |
| Other operating charges | 640/8 | €271 | - | -€271 | |
| Gross operating margin | 9900 | €4,008 | €2,844 | -€1,163 | -29.0% |
| Operating profit (loss) | 9901 | €3,737 | €2,844 | -€892 | -23.9% |
| Financial charges | 65/66B | €35 | €211 | +€176 | +503% |
| Recurring financial charges | 65 | €35 | €211 | +€176 | +503% |
| Profit (loss) for the period before taxes | 9903 | €3,702 | €2,633 | -€1,068 | -28.9% |
| Income taxes | 67/77 | €740 | €530 | -€210 | -28.4% |
| Profit (loss) for the period | 9904 | €2,962 | €2,103 | -€858 | -29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,962 | €2,103 | -€858 | -29.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.