LA MIRASOL: what changed
What changed
LA MIRASOL
NACE 43.320, Joinery installation
filed annual accounts (NBB)
Net result for the year
€54,253
2024 · €58,812-€4,559
Equity
€159,199
2024 · €105,479+€53,721
Cash
€197,364
2024 · €178,088+€19,276
Balance sheet total
€438,968
2024 · €473,748-€34,779
Largest movements
Assets
- Stocks and contracts -€44,724
down €44,724 (-78.2%), from €57,224 to €12,500
- Cash +€19,276
up €19,276 (+10.8%), from €178,088 to €197,364
mainly Net result for the year (+€54,253) and Depreciation (+€46,975)
- Receivables within one year -€16,594
down €16,594 (-23.2%), from €71,454 to €54,860
of which Trade receivables: -€15,742
Equity and liabilities
- Advances received -€121,150
down €121,150 (-59.8%), from €202,650 to €81,500
- Reserves +€51,729
up €51,729 (+57.2%), from €90,479 to €142,207
- Other debts +€15,000
up €15,000 (+30.7%), from €48,824 to €63,824
- Debts after one year +€11,698
up €11,698 (+15.9%), from €73,750 to €85,448
- Current portion of long-term debt +€9,844
up €9,844 (+41.8%), from €23,549 to €33,393
Income statement
- Depreciation +€7,909
up €7,909 (+20.2%), from €39,066 to €46,975
- Gross operating margin +€4,565
up €4,565 (+3.7%), from €121,790 to €126,355
- Financial income +€3,332
up €3,332 (+263%), from €1,266 to €4,597
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€58,812
Gross operating margin
+€4,565
Depreciation
-€7,909
Other operating charges
-€613
Other operating items
-€3,632
Financial income
+€3,332
Financial charges
-€508
Taxes
+€207
Result 2025
€54,253
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€49,144
Investment
-€50,877
Financing
+€21,010
Cash 2024
€178,088
From operations (derived)
+€49,144
Net result for the year
+€54,253
Depreciation
+€46,975
Stocks and contracts
+€44,724
Receivables within one year
+€16,594
Deferred charges and accrued income
-€3,361
Trade debts
-€4,168
Smaller working-capital items
+€276
Advances received
-€121,150
Other debts
+€15,000
Investment (derived)
-€50,877
Investment in fixed assets (net)
-€50,877
Financing
+€21,010
Debts after one year
+€11,698
Current portion of long-term debt
+€9,844
Contributions, distributions and other
-€532
Cash 2025
€197,364
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €473,748 | €438,968 | -€34,779 | -7.3% |
| Formation expenses | 20 | €644 | €411 | -€233 | -36.2% |
| Fixed assets | 21/28 | €163,060 | €167,196 | +€4,136 | +2.5% |
| Tangible fixed assets | 22/27 | €163,060 | €167,196 | +€4,136 | +2.5% |
| Plant, machinery and equipment | 23 | €91,561 | €77,862 | -€13,700 | -15.0% |
| Furniture and vehicles | 24 | €71,499 | €89,334 | +€17,835 | +24.9% |
| Current assets | 29/58 | €310,043 | €271,362 | -€38,682 | -12.5% |
| Stocks and contracts in progress | 3 | €57,224 | €12,500 | -€44,724 | -78.2% |
| Stocks | 30/36 | €57,224 | €12,500 | -€44,724 | -78.2% |
| Amounts receivable within one year | 40/41 | €71,454 | €54,860 | -€16,594 | -23.2% |
| Trade receivables | 40 | €57,658 | €41,916 | -€15,742 | -27.3% |
| Other amounts receivable | 41 | €13,796 | €12,944 | -€852 | -6.2% |
| Cash at bank and in hand | 54/58 | €178,088 | €197,364 | +€19,276 | +10.8% |
| Deferred charges and accrued income | 490/1 | €3,277 | €6,638 | +€3,361 | +103% |
| Total equity and liabilities | 10/49 | €473,748 | €438,968 | -€34,779 | -7.3% |
| Equity | 10/15 | €105,479 | €159,199 | +€53,721 | +50.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €90,479 | €142,207 | +€51,729 | +57.2% |
| Distributable reserves | 133 | €90,479 | €142,207 | +€51,729 | +57.2% |
| Investment grants | 15 | - | €1,992 | +€1,992 | |
| Amounts payable | 17/49 | €368,269 | €279,769 | -€88,500 | -24.0% |
| Amounts payable after more than one year | 17 | €73,750 | €85,448 | +€11,698 | +15.9% |
| Financial debts | 170/4 | €73,750 | €85,448 | +€11,698 | +15.9% |
| Amounts payable within one year | 42/48 | €294,508 | €194,031 | -€100,477 | -34.1% |
| Current portion of amounts payable after more than one year | 42 | €23,549 | €33,393 | +€9,844 | +41.8% |
| Trade debts | 44 | €19,465 | €15,296 | -€4,168 | -21.4% |
| Suppliers | 440/4 | €19,465 | €15,296 | -€4,168 | -21.4% |
| Advances received on contracts in progress | 46 | €202,650 | €81,500 | -€121,150 | -59.8% |
| Taxes, remuneration and social security | 45 | €20 | €18 | -€3 | -12.9% |
| Taxes | 450/3 | €20 | €18 | -€3 | -12.9% |
| Other amounts payable | 47/48 | €48,824 | €63,824 | +€15,000 | +30.7% |
| Accrued charges and deferred income | 492/3 | €11 | €289 | +€279 | +2,621% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,066 | €46,975 | +€7,909 | +20.2% |
| Other operating charges | 640/8 | €976 | €1,589 | +€613 | +62.8% |
| Non-recurring operating charges | 66A | - | €3,632 | +€3,632 | |
| Gross operating margin | 9900 | €121,790 | €126,355 | +€4,565 | +3.7% |
| Operating profit (loss) | 9901 | €81,748 | €74,160 | -€7,589 | -9.3% |
| Financial income | 75/76B | €1,266 | €4,597 | +€3,332 | +263% |
| Recurring financial income | 75 | €1,266 | €4,597 | +€3,332 | +263% |
| Financial charges | 65/66B | €3,523 | €4,032 | +€508 | +14.4% |
| Recurring financial charges | 65 | €3,523 | €4,032 | +€508 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | €79,491 | €74,725 | -€4,765 | -6.0% |
| Income taxes | 67/77 | €20,679 | €20,472 | -€207 | -1.0% |
| Profit (loss) for the period | 9904 | €58,812 | €54,253 | -€4,559 | -7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €58,812 | €54,253 | -€4,559 | -7.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.