MIBA: what changed
Two fiscal 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.
MIBA
Largest movements
- Receivables within one year +€53,055
up €53,055 (+16.3%), from €325,008 to €378,063
- Tangible fixed assets -€14,660
down €14,660 (-7.3%), from €199,496 to €184,836
of which Land and buildings: -€14,310
- Profit (loss) carried forward +€26,811
up €26,811 (+52.6%), from -€50,992 to -€24,181
- Taxes -€4,998
down €4,998 (-100.0%), from €4,998 to €0
- Depreciation -€3,228
down €3,228 (-8.9%), from €36,194 to €32,966
- Other operating charges +€1,891
up €1,891 (+20.6%), from €9,163 to €11,054
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €531,774 | €568,570 | +€36,796 | +6.9% |
| Fixed assets | 21/28 | €199,496 | €184,836 | -€14,660 | -7.3% |
| Tangible fixed assets | 22/27 | €199,496 | €184,836 | -€14,660 | -7.3% |
| Land and buildings | 22 | €199,038 | €184,728 | -€14,310 | -7.2% |
| Plant, machinery and equipment | 23 | €458 | €108 | -€350 | -76.4% |
| Current assets | 29/58 | €332,278 | €383,734 | +€51,456 | +15.5% |
| Amounts receivable within one year | 40/41 | €325,008 | €378,063 | +€53,055 | +16.3% |
| Other amounts receivable | 41 | €325,008 | €378,063 | +€53,055 | +16.3% |
| Cash at bank and in hand | 54/58 | €4,270 | €271 | -€3,999 | -93.7% |
| Deferred charges and accrued income | 490/1 | €3,000 | €5,400 | +€2,400 | +80.0% |
| Total equity and liabilities | 10/49 | €531,774 | €568,570 | +€36,796 | +6.9% |
| Equity | 10/15 | €305,908 | €332,719 | +€26,811 | +8.8% |
| Contributions | 10/11 | €356,900 | €356,900 | = | 0.0% |
| Capital | 10 | €356,900 | €356,900 | = | 0.0% |
| Issued capital | 100 | €356,900 | €356,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,992 | -€24,181 | +€26,811 | +52.6% |
| Amounts payable | 17/49 | €225,866 | €235,851 | +€9,985 | +4.4% |
| Amounts payable after more than one year | 17 | €204,481 | €207,981 | +€3,500 | +1.7% |
| Other amounts payable | 178/9 | €204,481 | €207,981 | +€3,500 | +1.7% |
| Amounts payable within one year | 42/48 | €19,885 | €26,370 | +€6,485 | +32.6% |
| Trade debts | 44 | €1,458 | €1,578 | +€120 | +8.2% |
| Suppliers | 440/4 | €1,458 | €1,578 | +€120 | +8.2% |
| Taxes, remuneration and social security | 45 | €2,454 | €3,996 | +€1,542 | +62.8% |
| Taxes | 450/3 | €2,454 | €3,996 | +€1,542 | +62.8% |
| Other amounts payable | 47/48 | €15,973 | €20,796 | +€4,823 | +30.2% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,194 | €32,966 | -€3,228 | -8.9% |
| Other operating charges | 640/8 | €9,163 | €11,054 | +€1,891 | +20.6% |
| Gross operating margin | 9900 | €79,164 | €79,533 | +€369 | +0.5% |
| Operating profit (loss) | 9901 | €33,807 | €35,513 | +€1,706 | +5.0% |
| Financial charges | 65/66B | €8,896 | €8,702 | -€194 | -2.2% |
| Recurring financial charges | 65 | €8,896 | €8,702 | -€194 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €24,911 | €26,811 | +€1,900 | +7.6% |
| Income taxes | 67/77 | €4,998 | €0 | -€4,998 | -100.0% |
| Profit (loss) for the period | 9904 | €19,913 | €26,811 | +€6,898 | +34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,913 | €26,811 | +€6,898 | +34.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.