MIFTAH OPTIC: 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.
MIFTAH OPTIC
Largest movements
- Cash +€22,196
new in 2024: €22,196
mainly Other debts (+€50,983) and Receivables within one year (+€11,138)
- Tangible fixed assets +€15,197
new in 2024: €15,197
of which Plant, machinery and equipment: +€13,590
- Receivables within one year -€11,138
down €11,138 (-77.3%), from €14,402 to €3,264
of which Other amounts receivable: -€14,250
- Other debts +€50,983
new in 2024: €50,983
- Contributions -€15,000
no longer reported in 2024 (was €15,000)
- Profit (loss) carried forward -€9,728
down €9,728 (-1626.7%), from -€598 to -€10,326
- Gross operating margin -€6,125
new in 2024: -€6,125
- Depreciation +€4,201
new in 2024: €4,201
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,402 | €40,657 | +€26,255 | +182.3% |
| Fixed assets | 21/28 | - | €15,197 | +€15,197 | |
| Tangible fixed assets | 22/27 | - | €15,197 | +€15,197 | |
| Plant, machinery and equipment | 23 | - | €13,590 | +€13,590 | |
| Furniture and vehicles | 24 | - | €1,608 | +€1,608 | |
| Current assets | 29/58 | €14,402 | €25,460 | +€11,058 | +76.8% |
| Amounts receivable within one year | 40/41 | €14,402 | €3,264 | -€11,138 | -77.3% |
| Trade receivables | 40 | - | €3,112 | +€3,112 | |
| Other amounts receivable | 41 | €14,402 | €152 | -€14,250 | -98.9% |
| Cash at bank and in hand | 54/58 | - | €22,196 | +€22,196 | |
| Total equity and liabilities | 10/49 | €14,402 | €40,657 | +€26,255 | +182.3% |
| Equity | 10/15 | €14,402 | -€10,326 | -€24,728 | |
| Contributions | 10/11 | €15,000 | - | -€15,000 | |
| Profit (loss) carried forward | 14 | -€598 | -€10,326 | -€9,728 | -1626.7% |
| Amounts payable | 17/49 | - | €50,983 | +€50,983 | |
| Amounts payable within one year | 42/48 | - | €50,983 | +€50,983 | |
| Other amounts payable | 47/48 | - | €50,983 | +€50,983 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,201 | +€4,201 | |
| Gross operating margin | 9900 | - | -€6,125 | -€6,125 | |
| Operating profit (loss) | 9901 | - | -€10,326 | -€10,326 | |
| Profit (loss) for the period before taxes | 9903 | - | -€10,326 | -€10,326 | |
| Profit (loss) for the period | 9904 | - | -€10,326 | -€10,326 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€10,326 | -€10,326 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.