Mifra Consulting: 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.
Mifra Consulting
Largest movements
- Cash +€13,309
up €13,309 (+71.1%), from €18,707 to €32,015
mainly Net result for the year (+€16,951) and Tax, wage and social debts (+€3,345)
- Receivables within one year +€7,577
up €7,577 (+81.9%), from €9,254 to €16,831
of which Other amounts receivable: +€6,012
- Reserves +€16,951
up €16,951 (+158%), from €10,754 to €27,705
- Tax, wage and social debts +€3,345
up €3,345 (+27.1%), from €12,325 to €15,669
of which Taxes: +€5,695
- Gross operating margin +€9,207
up €9,207 (+58.5%), from €15,748 to €24,956
- Taxes +€2,867
up €2,867 (+85.0%), from €3,372 to €6,239
- Financial charges +€1,192
up €1,192 (+85.6%), from €1,393 to €2,584
- Financial income +€1,056
up €1,056 (+11,406%), from €9 to €1,065
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 | €28,111 | €48,847 | +€20,736 | +73.8% |
| Current assets | 29/58 | €28,111 | €48,847 | +€20,736 | +73.8% |
| Amounts receivable within one year | 40/41 | €9,254 | €16,831 | +€7,577 | +81.9% |
| Trade receivables | 40 | €9,068 | €10,633 | +€1,565 | +17.3% |
| Other amounts receivable | 41 | €187 | €6,199 | +€6,012 | +3,216% |
| Cash at bank and in hand | 54/58 | €18,707 | €32,015 | +€13,309 | +71.1% |
| Deferred charges and accrued income | 490/1 | €149 | €0 | -€149 | -100% |
| Total equity and liabilities | 10/49 | €28,111 | €48,847 | +€20,736 | +73.8% |
| Equity | 10/15 | €13,754 | €30,705 | +€16,951 | +123% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €10,754 | €27,705 | +€16,951 | +158% |
| Distributable reserves | 133 | €10,754 | €27,705 | +€16,951 | +158% |
| Amounts payable | 17/49 | €14,357 | €18,142 | +€3,785 | +26.4% |
| Amounts payable within one year | 42/48 | €14,357 | €18,142 | +€3,785 | +26.4% |
| Trade debts | 44 | €2,032 | €2,473 | +€441 | +21.7% |
| Suppliers | 440/4 | €2,032 | €2,473 | +€441 | +21.7% |
| Taxes, remuneration and social security | 45 | €12,325 | €15,669 | +€3,345 | +27.1% |
| Taxes | 450/3 | €9,975 | €15,669 | +€5,695 | +57.1% |
| Remuneration and social security | 454/9 | €2,350 | €0 | -€2,350 | -100% |
| Other operating charges | 640/8 | €239 | €247 | +€7 | +3.0% |
| Gross operating margin | 9900 | €15,748 | €24,956 | +€9,207 | +58.5% |
| Operating profit (loss) | 9901 | €15,509 | €24,709 | +€9,200 | +59.3% |
| Financial income | 75/76B | €9 | €1,065 | +€1,056 | +11,406% |
| Recurring financial income | 75 | €9 | €1,065 | +€1,056 | +11,406% |
| Financial charges | 65/66B | €1,393 | €2,584 | +€1,192 | +85.6% |
| Recurring financial charges | 65 | €1,393 | €2,584 | +€1,192 | +85.6% |
| Profit (loss) for the period before taxes | 9903 | €14,126 | €23,190 | +€9,064 | +64.2% |
| Income taxes | 67/77 | €3,372 | €6,239 | +€2,867 | +85.0% |
| Profit (loss) for the period | 9904 | €10,754 | €16,951 | +€6,197 | +57.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,754 | €16,951 | +€6,197 | +57.6% |
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 15 October 2026 via checked.be.