Mierakel: 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.
Mierakel
Largest movements
- Cash +€9,281
up €9,281 (+23.5%), from €39,504 to €48,786
mainly Net result for the year (+€11,167) and Receivables within one year (+€1,529)
- Receivables within one year -€1,529
down €1,529 (-23.0%), from €6,652 to €5,123
of which Trade receivables: -€1,812
- Reserves +€11,000
up €11,000 (+62.0%), from €17,734 to €28,734
of which Distributable reserves: +€11,000
- Tax, wage and social debts -€3,566
down €3,566 (-76.6%), from €4,653 to €1,087
- Other debts +€966
up €966 (+21.8%), from €4,434 to €5,401
- Gross operating margin -€588
down €588 (-3.1%), from €18,941 to €18,353
- Depreciation -€198
down €198 (-65.0%), from €305 to €107
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.
Cash bridge derived
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 | €53,361 | €61,623 | +€8,262 | +15.5% |
| Fixed assets | 21/28 | €7,205 | €7,714 | +€509 | +7.1% |
| Tangible fixed assets | 22/27 | €7,200 | €7,709 | +€509 | +7.1% |
| Land and buildings | 22 | €7,200 | €7,200 | = | 0.0% |
| Furniture and vehicles | 24 | - | €509 | +€509 | |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €46,157 | €53,909 | +€7,753 | +16.8% |
| Amounts receivable within one year | 40/41 | €6,652 | €5,123 | -€1,529 | -23.0% |
| Trade receivables | 40 | €6,652 | €4,840 | -€1,812 | -27.2% |
| Other amounts receivable | 41 | - | €283 | +€283 | |
| Cash at bank and in hand | 54/58 | €39,504 | €48,786 | +€9,281 | +23.5% |
| Total equity and liabilities | 10/49 | €53,361 | €61,623 | +€8,262 | +15.5% |
| Equity | 10/15 | €42,237 | €53,404 | +€11,167 | +26.4% |
| Contributions | 10/11 | €15,475 | €15,475 | = | 0.0% |
| Reserves | 13 | €17,734 | €28,734 | +€11,000 | +62.0% |
| 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 | €15,874 | €26,874 | +€11,000 | +69.3% |
| Profit (loss) carried forward | 14 | €9,028 | €9,195 | +€167 | +1.9% |
| Amounts payable | 17/49 | €11,124 | €8,219 | -€2,905 | -26.1% |
| Amounts payable within one year | 42/48 | €11,124 | €8,219 | -€2,905 | -26.1% |
| Trade debts | 44 | €2,037 | €1,731 | -€306 | -15.0% |
| Suppliers | 440/4 | €2,037 | €1,731 | -€306 | -15.0% |
| Taxes, remuneration and social security | 45 | €4,653 | €1,087 | -€3,566 | -76.6% |
| Taxes | 450/3 | €4,653 | €1,087 | -€3,566 | -76.6% |
| Other amounts payable | 47/48 | €4,434 | €5,401 | +€966 | +21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €305 | €107 | -€198 | -65.0% |
| Other operating charges | 640/8 | €2,239 | €2,266 | +€26 | +1.2% |
| Gross operating margin | 9900 | €18,941 | €18,353 | -€588 | -3.1% |
| Operating profit (loss) | 9901 | €16,397 | €15,981 | -€416 | -2.5% |
| Financial charges | 65/66B | €69 | €86 | +€17 | +25.2% |
| Recurring financial charges | 65 | €69 | €86 | +€17 | +25.2% |
| Profit (loss) for the period before taxes | 9903 | €16,328 | €15,894 | -€433 | -2.7% |
| Income taxes | 67/77 | €4,869 | €4,727 | -€142 | -2.9% |
| Profit (loss) for the period | 9904 | €11,458 | €11,167 | -€291 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,458 | €11,167 | -€291 | -2.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.