mi.ra: 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.
mi.ra
Largest movements
- Tangible fixed assets -€8,219
down €8,219 (-74.7%), from €11,007 to €2,787
- Cash -€3,706
down €3,706 (-61.6%), from €6,019 to €2,313
mainly Net result for the year (-€24,444) and Short-term financial debts (-€1,647)
- Deferred charges and accrued income -€1,338
down €1,338 (-100%), from €1,338 to €0
- Receivables within one year +€430
up €430 (+7.7%), from €5,551 to €5,981
of which Trade receivables: +€3,064
- Profit (loss) carried forward -€24,444
down €24,444 (-5,908%), from -€414 to -€24,858
- Other debts +€12,535
up €12,535, from €0 to €12,535
- Short-term financial debts -€1,647
down €1,647 (-96.4%), from €1,708 to €61
- Trade debts +€861
up €861 (+24.5%), from €3,522 to €4,383
- Gross operating margin +€7,946
up €7,946 (+35.4%), from -€22,447 to -€14,501
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 | €25,415 | €12,581 | -€12,834 | -50.5% |
| Fixed assets | 21/28 | €12,507 | €4,287 | -€8,219 | -65.7% |
| Tangible fixed assets | 22/27 | €11,007 | €2,787 | -€8,219 | -74.7% |
| Furniture and vehicles | 24 | €11,007 | €2,787 | -€8,219 | -74.7% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €12,909 | €8,294 | -€4,615 | -35.8% |
| Amounts receivable within one year | 40/41 | €5,551 | €5,981 | +€430 | +7.7% |
| Trade receivables | 40 | €648 | €3,713 | +€3,064 | +473% |
| Other amounts receivable | 41 | €4,903 | €2,269 | -€2,634 | -53.7% |
| Cash at bank and in hand | 54/58 | €6,019 | €2,313 | -€3,706 | -61.6% |
| Deferred charges and accrued income | 490/1 | €1,338 | €0 | -€1,338 | -100% |
| Total equity and liabilities | 10/49 | €25,415 | €12,581 | -€12,834 | -50.5% |
| Equity | 10/15 | €20,046 | -€4,398 | -€24,444 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€414 | -€24,858 | -€24,444 | -5,908% |
| Amounts payable | 17/49 | €5,369 | €16,979 | +€11,610 | +216% |
| Amounts payable within one year | 42/48 | €5,230 | €16,979 | +€11,749 | +225% |
| Financial debts | 43 | €1,708 | €61 | -€1,647 | -96.4% |
| Credit institutions | 430/8 | €1,708 | €61 | -€1,647 | -96.4% |
| Trade debts | 44 | €3,522 | €4,383 | +€861 | +24.5% |
| Suppliers | 440/4 | €3,522 | €4,383 | +€861 | +24.5% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €12,535 | +€12,535 | |
| Accrued charges and deferred income | 492/3 | €139 | €0 | -€139 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,335 | €8,219 | -€115 | -1.4% |
| Other operating charges | 640/8 | €1,308 | €1,408 | +€100 | +7.6% |
| Gross operating margin | 9900 | -€22,447 | -€14,501 | +€7,946 | +35.4% |
| Operating profit (loss) | 9901 | -€32,090 | -€24,128 | +€7,962 | +24.8% |
| Financial income | 75/76B | €10 | €12 | +€1 | +13.2% |
| Recurring financial income | 75 | €10 | €12 | +€1 | +13.2% |
| Financial charges | 65/66B | €179 | €196 | +€17 | +9.4% |
| Recurring financial charges | 65 | €179 | €196 | +€17 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | -€32,258 | -€24,312 | +€7,946 | +24.6% |
| Income taxes | 67/77 | €130 | €132 | +€2 | +1.2% |
| Profit (loss) for the period | 9904 | -€32,389 | -€24,444 | +€7,944 | +24.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,389 | -€24,444 | +€7,944 | +24.5% |
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 19 October 2026 via checked.be.