MIGERMA: 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.
MIGERMA
Largest movements
- Deferred charges and accrued income +€4,489
new in 2024: €4,489
- Other debts +€9,259
new in 2024: €9,259
- Gross operating margin -€11,129
down €11,129, from €8,360 to -€2,769
- Turnover -€8,360
no longer reported in 2024 (was €8,360)
- Purchases and services +€268
up €268 (+10.7%), from €2,501 to €2,769
- Financial charges -€84
no longer reported in 2024 (was €84)
From the 2023 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.
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 | €337,380 | €341,263 | +€3,883 | +1.2% |
| Fixed assets | 21/28 | €303,215 | €302,615 | -€600 | -0.2% |
| Tangible fixed assets | 22/27 | €6,415 | €6,415 | = | 0.0% |
| Land and buildings | 22 | €6,415 | €6,415 | = | 0.0% |
| Financial fixed assets | 28 | €296,800 | €296,200 | -€600 | -0.2% |
| Current assets | 29/58 | €34,165 | €38,648 | +€4,483 | +13.1% |
| Amounts receivable after more than one year | 29 | €34,115 | €34,115 | = | 0.0% |
| Other amounts receivable | 291 | €34,115 | €34,115 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €50 | €44 | -€7 | -13.6% |
| Deferred charges and accrued income | 490/1 | - | €4,489 | +€4,489 | |
| Total equity and liabilities | 10/49 | €337,380 | €341,263 | +€3,883 | +1.2% |
| Equity | 10/15 | €329,973 | €327,204 | -€2,769 | -0.8% |
| Contributions | 10/11 | €298,712 | €298,712 | = | 0.0% |
| Capital | 10 | €298,712 | €298,712 | = | 0.0% |
| Issued capital | 100 | €298,712 | €298,712 | = | 0.0% |
| Reserves | 13 | €91,744 | €91,744 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,007 | €1,007 | -€0 | 0.0% |
| Legal reserve | 130 | €1,007 | €1,007 | -€0 | 0.0% |
| Tax-exempt reserves | 132 | €90,737 | €90,737 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€60,483 | -€63,252 | -€2,769 | -4.6% |
| Provisions and deferred taxes | 16 | €6,400 | €4,800 | -€1,600 | -25.0% |
| Deferred taxes | 168 | €6,400 | €4,800 | -€1,600 | -25.0% |
| Amounts payable | 17/49 | €1,007 | €9,259 | +€8,252 | +819.3% |
| Amounts payable within one year | 42/48 | - | €9,259 | +€9,259 | |
| Other amounts payable | 47/48 | - | €9,259 | +€9,259 | |
| Accrued charges and deferred income | 492/3 | €1,007 | - | -€1,007 | |
| Turnover | 70 | €8,360 | - | -€8,360 | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,501 | €2,769 | +€268 | +10.7% |
| Gross operating margin | 9900 | €8,360 | -€2,769 | -€11,129 | |
| Operating profit (loss) | 9901 | €8,360 | -€2,769 | -€11,129 | |
| Financial charges | 65/66B | €84 | - | -€84 | |
| Recurring financial charges | 65 | €84 | - | -€84 | |
| Profit (loss) for the period before taxes | 9903 | €8,276 | -€2,769 | -€11,045 | |
| Profit (loss) for the period | 9904 | €8,276 | -€2,769 | -€11,045 | |
| Transfer to tax-exempt reserves | 689 | €1,007 | - | -€1,007 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,269 | -€2,769 | -€10,038 |
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.