MIFI & MATE: 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.
MIFI & MATE
Largest movements
- Receivables within one year +€34,437
up €34,437 (+18.2%), from €189,240 to €223,677
of which Other amounts receivable: +€34,417
- Cash +€18,588
up €18,588 (+192%), from €9,687 to €28,275
- Profit (loss) carried forward +€28,986
up €28,986 (+18.6%), from €155,430 to €184,417
- Reserves +€18,140
up €18,140 (+975%), from €1,860 to €20,000
- Tax, wage and social debts +€4,431
up €4,431 (+15.4%), from €28,853 to €33,284
- Gross operating margin -€24,510
down €24,510 (-43.0%), from €57,027 to €32,518
- Taxes -€6,933
down €6,933 (-43.3%), from €16,000 to €9,067
- Financial charges +€911
up €911 (+105%), from €864 to €1,774
From the 2022 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.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €198,999 | €252,024 | +€53,026 | +26.6% |
| Fixed assets | 21/28 | €71 | €71 | = | 0.0% |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Financial fixed assets | 28 | €71 | €71 | = | 0.0% |
| Current assets | 29/58 | €198,927 | €251,953 | +€53,026 | +26.7% |
| Amounts receivable within one year | 40/41 | €189,240 | €223,677 | +€34,437 | +18.2% |
| Trade receivables | 40 | €12,718 | €12,738 | +€20 | +0.2% |
| Other amounts receivable | 41 | €176,522 | €210,939 | +€34,417 | +19.5% |
| Current investments | 50/53 | €1 | €1 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,687 | €28,275 | +€18,588 | +192% |
| Total equity and liabilities | 10/49 | €198,999 | €252,024 | +€53,026 | +26.6% |
| Equity | 10/15 | €169,690 | €218,677 | +€48,986 | +28.9% |
| Contributions | 10/11 | €12,400 | €14,260 | +€1,860 | +15.0% |
| Capital | 10 | €12,400 | - | -€12,400 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,860 | €20,000 | +€18,140 | +975% |
| Non-distributable reserves | 130/1 | €1,860 | €20,000 | +€18,140 | +975% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | €155,430 | €184,417 | +€28,986 | +18.6% |
| Amounts payable | 17/49 | €29,308 | €33,348 | +€4,039 | +13.8% |
| Amounts payable within one year | 42/48 | €29,308 | €33,348 | +€4,039 | +13.8% |
| Trade debts | 44 | €455 | €64 | -€392 | -86.0% |
| Suppliers | 440/4 | €455 | €64 | -€392 | -86.0% |
| Taxes, remuneration and social security | 45 | €28,853 | €33,284 | +€4,431 | +15.4% |
| Taxes | 450/3 | €28,853 | €33,284 | +€4,431 | +15.4% |
| Other operating charges | 640/8 | €384 | - | -€384 | |
| Gross operating margin | 9900 | €57,027 | €32,518 | -€24,510 | -43.0% |
| Operating profit (loss) | 9901 | €56,643 | €32,518 | -€24,125 | -42.6% |
| Financial charges | 65/66B | €864 | €1,774 | +€911 | +105% |
| Recurring financial charges | 65 | €864 | €1,774 | +€911 | +105% |
| Profit (loss) for the period before taxes | 9903 | €55,779 | €30,743 | -€25,036 | -44.9% |
| Income taxes | 67/77 | €16,000 | €9,067 | -€6,933 | -43.3% |
| Profit (loss) for the period | 9904 | €39,779 | €21,676 | -€18,103 | -45.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,779 | €21,676 | -€18,103 | -45.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.