MIJIM: 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.
MIJIM
Largest movements
- Tangible fixed assets -€5,056
down €5,056 (-9.5%), from €53,169 to €48,113
- Cash -€3,497
down €3,497 (-4.7%), from €74,463 to €70,966
mainly Other debts (-€7,315) and Investment in fixed assets (net) (-€1,854)
- Other debts -€7,315
down €7,315 (-31.3%), from €23,376 to €16,061
- Gross operating margin -€2,933
down €2,933 (-24.5%), from €11,957 to €9,024
- Taxes -€560
down €560 (-50.1%), from €1,117 to €557
- Financial income +€249
up €249 (+43.2%), from €576 to €825
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.
Cash bridge derived
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 | €140,005 | €130,965 | -€9,040 | -6.5% |
| Fixed assets | 21/28 | €53,169 | €48,113 | -€5,056 | -9.5% |
| Tangible fixed assets | 22/27 | €53,169 | €48,113 | -€5,056 | -9.5% |
| Land and buildings | 22 | €45,782 | €43,292 | -€2,490 | -5.4% |
| Plant, machinery and equipment | 23 | €6,622 | €4,821 | -€1,801 | -27.2% |
| Furniture and vehicles | 24 | €765 | - | -€765 | |
| Current assets | 29/58 | €86,836 | €82,852 | -€3,984 | -4.6% |
| Amounts receivable within one year | 40/41 | €12,373 | €11,699 | -€674 | -5.4% |
| Trade receivables | 40 | €9,830 | €6,584 | -€3,246 | -33.0% |
| Other amounts receivable | 41 | €2,543 | €5,115 | +€2,572 | +101.1% |
| Cash at bank and in hand | 54/58 | €74,463 | €70,966 | -€3,497 | -4.7% |
| Deferred charges and accrued income | 490/1 | - | €187 | +€187 | |
| Total equity and liabilities | 10/49 | €140,005 | €130,965 | -€9,040 | -6.5% |
| Equity | 10/15 | €110,845 | €110,936 | +€91 | +0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €27,813 | €28,297 | +€484 | +1.7% |
| Distributable reserves | 133 | €27,813 | €28,297 | +€484 | +1.7% |
| Profit (loss) carried forward | 14 | €69,754 | €69,754 | = | 0.0% |
| Investment grants | 15 | €7,078 | €6,685 | -€393 | -5.6% |
| Amounts payable | 17/49 | €29,160 | €20,029 | -€9,131 | -31.3% |
| Amounts payable within one year | 42/48 | €29,160 | €20,029 | -€9,131 | -31.3% |
| Current portion of amounts payable after more than one year | 42 | €618 | - | -€618 | |
| Trade debts | 44 | €950 | €128 | -€822 | -86.5% |
| Suppliers | 440/4 | €950 | €128 | -€822 | -86.5% |
| Taxes, remuneration and social security | 45 | €4,216 | €3,840 | -€376 | -8.9% |
| Taxes | 450/3 | €2,249 | €3,328 | +€1,079 | +48.0% |
| Remuneration and social security | 454/9 | €1,967 | €512 | -€1,455 | -74.0% |
| Other amounts payable | 47/48 | €23,376 | €16,061 | -€7,315 | -31.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,998 | €6,910 | -€88 | -1.3% |
| Other operating charges | 640/8 | €1,593 | €1,643 | +€50 | +3.1% |
| Gross operating margin | 9900 | €11,957 | €9,024 | -€2,933 | -24.5% |
| Operating profit (loss) | 9901 | €3,366 | €471 | -€2,895 | -86.0% |
| Financial income | 75/76B | €576 | €825 | +€249 | +43.2% |
| Recurring financial income | 75 | €576 | €825 | +€249 | +43.2% |
| Financial charges | 65/66B | €340 | €255 | -€85 | -25.0% |
| Recurring financial charges | 65 | €340 | €255 | -€85 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €3,602 | €1,041 | -€2,561 | -71.1% |
| Income taxes | 67/77 | €1,117 | €557 | -€560 | -50.1% |
| Profit (loss) for the period | 9904 | €2,485 | €484 | -€2,001 | -80.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,485 | €484 | -€2,001 | -80.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.