MIBESIMO ROUBIOOU: 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.
MIBESIMO ROUBIOOU
Largest movements
- Financial fixed assets +€540,000
up €540,000 (+5,400,000%), from €10 to €540,010
- Cash +€64,429
up €64,429 (+111%), from €58,294 to €122,722
mainly Debts after one year (+€524,000) and Contributions, distributions and other (+€140,000)
- Receivables within one year -€36,399
down €36,399 (-78.4%), from €46,433 to €10,034
of which Trade receivables: -€30,958
- Debts after one year +€524,000
up €524,000 (+156%), from €336,000 to €860,000
of which Other amounts payable: +€860,000
- Other debts -€142,000
no longer reported in 2025 (was €142,000)
- Contributions +€140,000
up €140,000 (+77.8%), from €180,000 to €320,000
- Accrued charges and deferred income +€28,079
new in 2025: €28,079
- Gross operating margin -€298,566
down €298,566 (-81.3%), from €367,362 to €68,796
- Taxes -€74,161
down €74,161 (-91.1%), from €81,402 to €7,241
- Financial charges +€21,609
up €21,609 (+188%), from €11,480 to €33,089
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 | €1,132,762 | €1,683,386 | +€550,624 | +48.6% |
| Formation expenses | 20 | €210 | €210 | = | 0.0% |
| Fixed assets | 21/28 | €864,089 | €1,390,626 | +€526,538 | +60.9% |
| Intangible fixed assets | 21 | €226 | - | -€226 | |
| Tangible fixed assets | 22/27 | €863,853 | €850,616 | -€13,237 | -1.5% |
| Land and buildings | 22 | €802,182 | €792,442 | -€9,740 | -1.2% |
| Plant, machinery and equipment | 23 | €1,933 | €2,267 | +€334 | +17.3% |
| Furniture and vehicles | 24 | €59,739 | €55,907 | -€3,831 | -6.4% |
| Financial fixed assets | 28 | €10 | €540,010 | +€540,000 | +5,400,000% |
| Current assets | 29/58 | €268,463 | €292,549 | +€24,086 | +9.0% |
| Stocks and contracts in progress | 3 | €161,933 | €159,049 | -€2,885 | -1.8% |
| Stocks | 30/36 | €161,933 | €159,049 | -€2,885 | -1.8% |
| Amounts receivable within one year | 40/41 | €46,433 | €10,034 | -€36,399 | -78.4% |
| Trade receivables | 40 | €37,308 | €6,351 | -€30,958 | -83.0% |
| Other amounts receivable | 41 | €9,124 | €3,683 | -€5,441 | -59.6% |
| Cash at bank and in hand | 54/58 | €58,294 | €122,722 | +€64,429 | +111% |
| Deferred charges and accrued income | 490/1 | €1,803 | €744 | -€1,059 | -58.7% |
| Total equity and liabilities | 10/49 | €1,132,762 | €1,683,386 | +€550,624 | +48.6% |
| Equity | 10/15 | €605,323 | €747,428 | +€142,106 | +23.5% |
| Contributions | 10/11 | €180,000 | €320,000 | +€140,000 | +77.8% |
| Capital | 10 | €180,000 | €320,000 | +€140,000 | +77.8% |
| Issued capital | 100 | €320,000 | €320,000 | = | 0.0% |
| Uncalled capital | 101 | €140,000 | - | -€140,000 | |
| Reserves | 13 | €30,136 | €30,241 | +€105 | +0.3% |
| Non-distributable reserves | 130/1 | €30,136 | €30,241 | +€105 | +0.3% |
| Legal reserve | 130 | €30,136 | €30,241 | +€105 | +0.3% |
| Profit (loss) carried forward | 14 | €395,186 | €397,187 | +€2,000 | +0.5% |
| Amounts payable | 17/49 | €527,439 | €935,957 | +€408,518 | +77.5% |
| Amounts payable after more than one year | 17 | €336,000 | €860,000 | +€524,000 | +156% |
| Financial debts | 170/4 | €336,000 | - | -€336,000 | |
| Other amounts payable | 178/9 | - | €860,000 | +€860,000 | |
| Amounts payable within one year | 42/48 | €191,439 | €47,878 | -€143,561 | -75.0% |
| Trade debts | 44 | €9,808 | €8,408 | -€1,400 | -14.3% |
| Suppliers | 440/4 | €9,808 | €8,408 | -€1,400 | -14.3% |
| Taxes, remuneration and social security | 45 | €39,631 | €39,470 | -€161 | -0.4% |
| Taxes | 450/3 | €39,631 | €39,470 | -€161 | -0.4% |
| Other amounts payable | 47/48 | €142,000 | - | -€142,000 | |
| Accrued charges and deferred income | 492/3 | - | €28,079 | +€28,079 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,251 | €14,753 | -€2,499 | -14.5% |
| Other operating charges | 640/8 | €14,582 | €11,609 | -€2,973 | -20.4% |
| Gross operating margin | 9900 | €367,362 | €68,796 | -€298,566 | -81.3% |
| Operating profit (loss) | 9901 | €335,529 | €42,435 | -€293,095 | -87.4% |
| Financial income | 75/76B | €74 | €1 | -€74 | -99.1% |
| Recurring financial income | 75 | €74 | €1 | -€74 | -99.1% |
| Financial charges | 65/66B | €11,480 | €33,089 | +€21,609 | +188% |
| Recurring financial charges | 65 | €11,480 | €33,089 | +€21,609 | +188% |
| Profit (loss) for the period before taxes | 9903 | €324,123 | €9,347 | -€314,777 | -97.1% |
| Income taxes | 67/77 | €81,402 | €7,241 | -€74,161 | -91.1% |
| Profit (loss) for the period | 9904 | €242,721 | €2,106 | -€240,616 | -99.1% |
| Profit (loss) for the period to be appropriated | 9905 | €242,721 | €2,106 | -€240,616 | -99.1% |
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.