MARIO MISPLON: 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.
MARIO MISPLON
Largest movements
- Receivables within one year -€30,476
down €30,476 (-37.0%), from €82,428 to €51,952
of which Trade receivables: -€36,658
- Tangible fixed assets +€29,048
up €29,048 (+71.0%), from €40,917 to €69,965
of which Furniture and vehicles: +€36,801
- Cash +€13,454
up €13,454 (+20.3%), from €66,323 to €79,777
mainly Receivables within one year (+€30,476) and Net result for the year (+€20,759)
- Stocks and contracts -€7,756
down €7,756 (-66.3%), from €11,698 to €3,942
of which Contracts in progress: -€5,000
- Deferred charges and accrued income +€2,571
new in 2025: €2,571
- Reserves +€20,759
up €20,759 (+13.3%), from €155,838 to €176,597
of which Distributable reserves: +€22,619
- Trade debts -€6,989
down €6,989 (-41.4%), from €16,876 to €9,887
- Other debts -€4,597
down €4,597 (-60.9%), from €7,552 to €2,955
- Gross operating margin +€22,656
up €22,656 (+90.5%), from €25,047 to €47,702
- Taxes +€6,381
up €6,381 (+794%), from €804 to €7,185
- Other operating charges +€2,660
up €2,660 (+238%), from €1,116 to €3,776
- Depreciation -€1,981
down €1,981 (-11.5%), from €17,204 to €15,222
- Financial charges -€1,412
down €1,412 (-62.4%), from €2,264 to €852
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 | €201,367 | €208,207 | +€6,841 | +3.4% |
| Fixed assets | 21/28 | €40,917 | €69,965 | +€29,048 | +71.0% |
| Tangible fixed assets | 22/27 | €40,917 | €69,965 | +€29,048 | +71.0% |
| Land and buildings | 22 | €2,149 | €1,563 | -€586 | -27.3% |
| Plant, machinery and equipment | 23 | €38,158 | €30,990 | -€7,168 | -18.8% |
| Furniture and vehicles | 24 | €610 | €37,412 | +€36,801 | +6,031% |
| Current assets | 29/58 | €160,450 | €138,242 | -€22,207 | -13.8% |
| Stocks and contracts in progress | 3 | €11,698 | €3,942 | -€7,756 | -66.3% |
| Stocks | 30/36 | €6,698 | €3,942 | -€2,756 | -41.1% |
| Contracts in progress | 37 | €5,000 | €0 | -€5,000 | -100% |
| Amounts receivable within one year | 40/41 | €82,428 | €51,952 | -€30,476 | -37.0% |
| Trade receivables | 40 | €78,639 | €41,981 | -€36,658 | -46.6% |
| Other amounts receivable | 41 | €3,790 | €9,971 | +€6,182 | +163% |
| Cash at bank and in hand | 54/58 | €66,323 | €79,777 | +€13,454 | +20.3% |
| Deferred charges and accrued income | 490/1 | - | €2,571 | +€2,571 | |
| Total equity and liabilities | 10/49 | €201,367 | €208,207 | +€6,841 | +3.4% |
| Equity | 10/15 | €174,438 | €195,197 | +€20,759 | +11.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €155,838 | €176,597 | +€20,759 | +13.3% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €153,978 | €176,597 | +€22,619 | +14.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €26,928 | €13,010 | -€13,918 | -51.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €26,928 | €12,862 | -€14,066 | -52.2% |
| Current portion of amounts payable after more than one year | 42 | €1,697 | €0 | -€1,697 | -100% |
| Trade debts | 44 | €16,876 | €9,887 | -€6,989 | -41.4% |
| Suppliers | 440/4 | €16,876 | €9,887 | -€6,989 | -41.4% |
| Taxes, remuneration and social security | 45 | €804 | €20 | -€784 | -97.5% |
| Taxes | 450/3 | €804 | €20 | -€784 | -97.5% |
| Other amounts payable | 47/48 | €7,552 | €2,955 | -€4,597 | -60.9% |
| Accrued charges and deferred income | 492/3 | - | €148 | +€148 | |
| Non-recurring operating income | 76A | €2,587 | €12,397 | +€9,810 | +379% |
| Remuneration, social security and pensions | 62 | €338 | €255 | -€83 | -24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,204 | €15,222 | -€1,981 | -11.5% |
| Other operating charges | 640/8 | €1,116 | €3,776 | +€2,660 | +238% |
| Non-recurring operating charges | 66A | - | €46 | +€46 | |
| Gross operating margin | 9900 | €25,047 | €47,702 | +€22,656 | +90.5% |
| Operating profit (loss) | 9901 | €6,389 | €28,403 | +€22,014 | +345% |
| Financial income | 75/76B | €411 | €393 | -€17 | -4.2% |
| Recurring financial income | 75 | €411 | €393 | -€17 | -4.2% |
| Financial charges | 65/66B | €2,264 | €852 | -€1,412 | -62.4% |
| Recurring financial charges | 65 | €2,264 | €852 | -€1,412 | -62.4% |
| Profit (loss) for the period before taxes | 9903 | €4,535 | €27,944 | +€23,408 | +516% |
| Income taxes | 67/77 | €804 | €7,185 | +€6,381 | +794% |
| Profit (loss) for the period | 9904 | €3,732 | €20,759 | +€17,027 | +456% |
| Profit (loss) for the period to be appropriated | 9905 | €3,732 | €20,759 | +€17,027 | +456% |
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.