M.I.S.D.: what changed
What changed
M.I.S.D.
NACE 62.100, Computer programming
filed annual accounts (NBB)
Net result for the year
€3,971
2024 · €19,152-€15,181
Equity
€568,087
2024 · €564,116+€3,971
Cash
€5,628
2024 · €879+€4,749
Balance sheet total
€1.3m
2024 · €1.3m+€26,877
Largest movements
Assets
- Receivables within one year +€20,770
up €20,770 (+2.9%), from €712,918 to €733,689
of which Other amounts receivable: +€27,072
Equity and liabilities
- Trade debts +€19,339
up €19,339 (+349%), from €5,545 to €24,884
Income statement
- Gross operating margin -€17,186
down €17,186 (-359%), from -€4,785 to -€21,970
- Financial income +€1,548
up €1,548 (+5.5%), from €27,964 to €29,512
- Taxes -€925
down €925 (-38.4%), from €2,413 to €1,487
- Financial charges +€380
up €380 (+58.4%), from €650 to €1,030
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
€19,152
Gross operating margin
-€17,186
Other operating charges
-€90
Financial income
+€1,548
Financial charges
-€380
Taxes
+€925
Result 2025
€3,971
raises the resultlowers the result
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
+€5,199
Investment
-€450
Financing
€0
Cash 2024
€879
From operations (derived)
+€5,199
Net result for the year
+€3,971
Receivables within one year
-€20,770
Deferred charges and accrued income
-€907
Trade debts
+€19,339
Tax, wage and social debts
+€37
Other debts
+€3,530
Investment (derived)
-€450
Investment in fixed assets (net)
-€450
Cash 2025
€5,628
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,269,890 | €1,296,767 | +€26,877 | +2.1% |
| Fixed assets | 21/28 | €556,092 | €556,542 | +€450 | +0.1% |
| Financial fixed assets | 28 | €556,092 | €556,542 | +€450 | +0.1% |
| Current assets | 29/58 | €713,797 | €740,224 | +€26,427 | +3.7% |
| Amounts receivable within one year | 40/41 | €712,918 | €733,689 | +€20,770 | +2.9% |
| Trade receivables | 40 | €6,301 | €0 | -€6,301 | -100% |
| Other amounts receivable | 41 | €706,617 | €733,689 | +€27,072 | +3.8% |
| Cash at bank and in hand | 54/58 | €879 | €5,628 | +€4,749 | +540% |
| Deferred charges and accrued income | 490/1 | - | €907 | +€907 | |
| Total equity and liabilities | 10/49 | €1,269,890 | €1,296,767 | +€26,877 | +2.1% |
| Equity | 10/15 | €564,116 | €568,087 | +€3,971 | +0.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €513,217 | €513,217 | = | 0.0% |
| Tax-exempt reserves | 132 | €451,395 | €451,395 | = | 0.0% |
| Distributable reserves | 133 | €61,822 | €61,822 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,102 | -€7,131 | +€3,971 | +35.8% |
| Provisions and deferred taxes | 16 | €617,286 | €617,286 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €466,821 | €466,821 | = | 0.0% |
| Pensions and similar obligations | 160 | €369,361 | €369,361 | = | 0.0% |
| Other liabilities and charges | 164/5 | €97,460 | €97,460 | = | 0.0% |
| Deferred taxes | 168 | €150,465 | €150,465 | = | 0.0% |
| Amounts payable | 17/49 | €88,488 | €111,394 | +€22,906 | +25.9% |
| Amounts payable within one year | 42/48 | €88,488 | €111,394 | +€22,906 | +25.9% |
| Trade debts | 44 | €5,545 | €24,884 | +€19,339 | +349% |
| Suppliers | 440/4 | €5,545 | €24,884 | +€19,339 | +349% |
| Taxes, remuneration and social security | 45 | €1,095 | €1,133 | +€37 | +3.4% |
| Taxes | 450/3 | €1,095 | €1,133 | +€37 | +3.4% |
| Other amounts payable | 47/48 | €81,848 | €85,378 | +€3,530 | +4.3% |
| Other operating charges | 640/8 | €964 | €1,054 | +€90 | +9.3% |
| Gross operating margin | 9900 | -€4,785 | -€21,970 | -€17,186 | -359% |
| Operating profit (loss) | 9901 | -€5,749 | -€23,024 | -€17,276 | -301% |
| Financial income | 75/76B | €27,964 | €29,512 | +€1,548 | +5.5% |
| Recurring financial income | 75 | €27,964 | €29,512 | +€1,548 | +5.5% |
| Financial charges | 65/66B | €650 | €1,030 | +€380 | +58.4% |
| Recurring financial charges | 65 | €650 | €1,030 | +€380 | +58.4% |
| Profit (loss) for the period before taxes | 9903 | €21,565 | €5,458 | -€16,107 | -74.7% |
| Income taxes | 67/77 | €2,413 | €1,487 | -€925 | -38.4% |
| Profit (loss) for the period | 9904 | €19,152 | €3,971 | -€15,181 | -79.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,152 | €3,971 | -€15,181 | -79.3% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.