MIEN SMOS: 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.
MIEN SMOS
Largest movements
- Receivables within one year +€6,357
up €6,357 (+7.5%), from €85,124 to €91,481
- Profit (loss) carried forward +€9,806
up €9,806 (+1,225%), from €800 to €10,606
- Other debts -€5,238
down €5,238 (-64.2%), from €8,164 to €2,927
- Gross operating margin +€1,856
up €1,856 (+19.5%), from €9,498 to €11,354
- Financial charges -€736
down €736 (-93.7%), from €786 to €50
- Depreciation -€579
down €579 (-40.8%), from €1,419 to €840
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 | €89,408 | €94,323 | +€4,915 | +5.5% |
| Fixed assets | 21/28 | €3,502 | €2,662 | -€840 | -24.0% |
| Tangible fixed assets | 22/27 | €3,502 | €2,662 | -€840 | -24.0% |
| Plant, machinery and equipment | 23 | €324 | - | -€324 | |
| Other tangible fixed assets | 26 | €3,178 | €2,662 | -€516 | -16.2% |
| Current assets | 29/58 | €85,906 | €91,661 | +€5,755 | +6.7% |
| Amounts receivable within one year | 40/41 | €85,124 | €91,481 | +€6,357 | +7.5% |
| Other amounts receivable | 41 | €85,124 | €91,481 | +€6,357 | +7.5% |
| Cash at bank and in hand | 54/58 | €782 | €180 | -€602 | -77.0% |
| Total equity and liabilities | 10/49 | €89,408 | €94,323 | +€4,915 | +5.5% |
| Equity | 10/15 | €7,000 | €16,806 | +€9,806 | +140% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €800 | €10,606 | +€9,806 | +1,225% |
| Amounts payable | 17/49 | €82,407 | €77,517 | -€4,890 | -5.9% |
| Amounts payable after more than one year | 17 | €73,603 | €73,603 | = | 0.0% |
| Financial debts | 170/4 | €73,603 | €73,603 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8,804 | €3,914 | -€4,890 | -55.5% |
| Trade debts | 44 | €640 | €987 | +€347 | +54.3% |
| Suppliers | 440/4 | €640 | €987 | +€347 | +54.3% |
| Other amounts payable | 47/48 | €8,164 | €2,927 | -€5,238 | -64.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,419 | €840 | -€579 | -40.8% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €9,498 | €11,354 | +€1,856 | +19.5% |
| Operating profit (loss) | 9901 | €7,574 | €9,995 | +€2,421 | +32.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €786 | €50 | -€736 | -93.7% |
| Recurring financial charges | 65 | €786 | €50 | -€736 | -93.7% |
| Profit (loss) for the period before taxes | 9903 | €6,788 | €9,945 | +€3,157 | +46.5% |
| Income taxes | 67/77 | €132 | €140 | +€8 | +6.1% |
| Profit (loss) for the period | 9904 | €6,657 | €9,806 | +€3,149 | +47.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,657 | €9,806 | +€3,149 | +47.3% |
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 27 October 2026 via checked.be.