Mierosa: 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.
Mierosa
Largest movements
- Deferred charges and accrued income +€18,879
up €18,879 (+616%), from €3,066 to €21,945
- Receivables within one year +€11,127
up €11,127 (+26.5%), from €42,015 to €53,142
of which Other amounts receivable: +€8,373
- Tangible fixed assets -€4,799
down €4,799 (-12.8%), from €37,418 to €32,619
of which Furniture and vehicles: -€8,500
- Cash +€3,557
up €3,557 (+8.6%), from €41,214 to €44,771
mainly Net result for the year (+€26,260) and Trade debts (+€13,735)
- Profit (loss) carried forward +€26,260
up €26,260 (+27.1%), from €96,978 to €123,237
- Trade debts +€13,735
up €13,735 (+1,095%), from €1,255 to €14,989
- Debts after one year -€6,511
no longer reported in 2025 (was €6,511)
- Current portion of long-term debt -€4,396
down €4,396 (-40.3%), from €10,907 to €6,511
- Gross operating margin -€14,931
down €14,931 (-25.1%), from €59,374 to €44,443
- Taxes -€2,727
down €2,727 (-26.4%), from €10,312 to €7,585
- Depreciation +€754
up €754 (+8.2%), from €9,180 to €9,934
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 | €123,714 | €152,477 | +€28,764 | +23.3% |
| Fixed assets | 21/28 | €37,418 | €32,619 | -€4,799 | -12.8% |
| Tangible fixed assets | 22/27 | €37,418 | €32,619 | -€4,799 | -12.8% |
| Land and buildings | 22 | €16,284 | €15,153 | -€1,131 | -6.9% |
| Plant, machinery and equipment | 23 | - | €4,833 | +€4,833 | |
| Furniture and vehicles | 24 | €21,134 | €12,634 | -€8,500 | -40.2% |
| Current assets | 29/58 | €86,296 | €119,858 | +€33,563 | +38.9% |
| Amounts receivable within one year | 40/41 | €42,015 | €53,142 | +€11,127 | +26.5% |
| Trade receivables | 40 | €24,705 | €27,459 | +€2,754 | +11.1% |
| Other amounts receivable | 41 | €17,310 | €25,683 | +€8,373 | +48.4% |
| Cash at bank and in hand | 54/58 | €41,214 | €44,771 | +€3,557 | +8.6% |
| Deferred charges and accrued income | 490/1 | €3,066 | €21,945 | +€18,879 | +616% |
| Total equity and liabilities | 10/49 | €123,714 | €152,477 | +€28,764 | +23.3% |
| Equity | 10/15 | €99,478 | €125,737 | +€26,260 | +26.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,978 | €123,237 | +€26,260 | +27.1% |
| Amounts payable | 17/49 | €24,236 | €26,740 | +€2,504 | +10.3% |
| Amounts payable after more than one year | 17 | €6,511 | - | -€6,511 | |
| Financial debts | 170/4 | €6,511 | - | -€6,511 | |
| Amounts payable within one year | 42/48 | €17,725 | €26,131 | +€8,406 | +47.4% |
| Current portion of amounts payable after more than one year | 42 | €10,907 | €6,511 | -€4,396 | -40.3% |
| Trade debts | 44 | €1,255 | €14,989 | +€13,735 | +1,095% |
| Suppliers | 440/4 | €1,255 | €14,989 | +€13,735 | +1,095% |
| Taxes, remuneration and social security | 45 | €5,563 | €4,631 | -€932 | -16.8% |
| Taxes | 450/3 | €5,563 | €4,631 | -€932 | -16.8% |
| Accrued charges and deferred income | 492/3 | - | €609 | +€609 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,180 | €9,934 | +€754 | +8.2% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €59,374 | €44,443 | -€14,931 | -25.1% |
| Operating profit (loss) | 9901 | €50,076 | €34,389 | -€15,687 | -31.3% |
| Financial charges | 65/66B | €904 | €544 | -€359 | -39.8% |
| Recurring financial charges | 65 | €904 | €544 | -€359 | -39.8% |
| Profit (loss) for the period before taxes | 9903 | €49,172 | €33,845 | -€15,328 | -31.2% |
| Income taxes | 67/77 | €10,312 | €7,585 | -€2,727 | -26.4% |
| Profit (loss) for the period | 9904 | €38,860 | €26,260 | -€12,601 | -32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €38,860 | €26,260 | -€12,601 | -32.4% |
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 17 October 2026 via checked.be.