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MIJLEMANS: 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.

What changed

MIJLEMANS

BE 0449.080.997
NACE 10.712, Artisanal bread and fresh pastry making
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€4,790
2024 · €30,269-€35,059
Equity
€81,902
2024 · €98,963-€17,061
Cash
€47,913
2024 · €67,980-€20,067
Balance sheet total
€141,942
2024 · €186,547-€44,605

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€27,259

    down €27,259 (-25.8%), from €105,483 to €78,224

    of which Plant, machinery and equipment: -€16,665

  • Cash -€20,067

    down €20,067 (-29.5%), from €67,980 to €47,913

    mainly Contributions, distributions and other (-€12,270) and Trade debts (-€10,161)

  • Stocks and contracts +€4,531

    up €4,531 (+418.9%), from €1,082 to €5,613

Equity and liabilities
  • Reserves -€12,270

    down €12,270 (-17.1%), from €71,663 to €59,392

  • Trade debts -€10,161

    down €10,161 (-44.6%), from €22,798 to €12,637

  • Debts after one year -€8,163

    down €8,163 (-38.7%), from €21,107 to €12,944

  • Tax, wage and social debts -€8,015

    down €8,015 (-26.8%), from €29,876 to €21,861

    of which Taxes: -€5,133

  • Profit (loss) carried forward -€4,790

    new in 2025: -€4,790

Income statement
  • Gross operating margin -€54,414

    down €54,414 (-28.4%), from €191,725 to €137,310

  • Taxes -€11,609

    down €11,609 (-93.2%), from €12,456 to €847

  • Staff costs -€9,325

    down €9,325 (-7.7%), from €120,996 to €111,671

  • Depreciation +€8,228

    up €8,228 (+39.7%), from €20,731 to €28,959

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €30,269
Gross operating margin -€54,414
Staff costs +€9,325
Depreciation -€8,228
Other operating charges -€456
Other operating items +€6,540
Financial income -€946
Financial charges +€1,511
Taxes +€11,609
Result 2025 -€4,790

Cash bridge derived

cash 2024 to 2025

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.

From operations +€3,291
Investment -€1,700
Financing -€21,658
Cash 2024 €67,980
Net result for the year -€4,790
Depreciation +€28,959
Stocks and contracts -€4,531
Receivables within one year +€1,311
Deferred charges and accrued income +€499
Trade debts -€10,161
Tax, wage and social debts -€8,015
Other debts +€19
Investment in fixed assets (net) -€1,700
Debts after one year -€8,163
Current portion of long-term debt +€354
Short-term financial debts -€1,579
Contributions, distributions and other -€12,270
Cash 2025 €47,913
Every line side by side 49 lines
Line Code 2024 2025 Change %
Total assets 20/58 €186,547 €141,942 -€44,605 -23.9%
Fixed assets 21/28 €106,177 €78,919 -€27,259 -25.7%
Tangible fixed assets 22/27 €105,483 €78,224 -€27,259 -25.8%
Plant, machinery and equipment 23 €57,785 €41,120 -€16,665 -28.8%
Furniture and vehicles 24 €44,882 €34,816 -€10,066 -22.4%
Other tangible fixed assets 26 €2,816 €2,288 -€528 -18.7%
Financial fixed assets 28 €694 €694 = 0.0%
Current assets 29/58 €80,370 €63,023 -€17,346 -21.6%
Stocks and contracts in progress 3 €1,082 €5,613 +€4,531 +418.9%
Stocks 30/36 €1,082 €5,613 +€4,531 +418.9%
Amounts receivable within one year 40/41 €10,809 €9,498 -€1,311 -12.1%
Trade receivables 40 €728 €1,872 +€1,144 +157.2%
Other amounts receivable 41 €10,081 €7,626 -€2,456 -24.4%
Cash at bank and in hand 54/58 €67,980 €47,913 -€20,067 -29.5%
Deferred charges and accrued income 490/1 €499 €0 -€499 -100.0%
Total equity and liabilities 10/49 €186,547 €141,942 -€44,605 -23.9%
Equity 10/15 €98,963 €81,902 -€17,061 -17.2%
Contributions 10/11 €27,300 €27,300 = 0.0%
Reserves 13 €71,663 €59,392 -€12,270 -17.1%
Distributable reserves 133 €71,663 €59,392 -€12,270 -17.1%
Profit (loss) carried forward 14 - -€4,790 -€4,790
Amounts payable 17/49 €87,584 €60,040 -€27,544 -31.4%
Amounts payable after more than one year 17 €21,107 €12,944 -€8,163 -38.7%
Financial debts 170/4 €21,107 €12,944 -€8,163 -38.7%
Amounts payable within one year 42/48 €66,477 €47,096 -€19,381 -29.2%
Current portion of amounts payable after more than one year 42 €7,809 €8,163 +€354 +4.5%
Financial debts 43 €5,994 €4,415 -€1,579 -26.3%
Credit institutions 430/8 €5,994 €4,415 -€1,579 -26.3%
Trade debts 44 €22,798 €12,637 -€10,161 -44.6%
Suppliers 440/4 €22,798 €12,637 -€10,161 -44.6%
Taxes, remuneration and social security 45 €29,876 €21,861 -€8,015 -26.8%
Taxes 450/3 €13,995 €8,862 -€5,133 -36.7%
Remuneration and social security 454/9 €15,881 €12,999 -€2,883 -18.2%
Other amounts payable 47/48 - €19 +€19
Non-recurring operating income 76A €980 €0 -€980 -100.0%
Remuneration, social security and pensions 62 €120,996 €111,671 -€9,325 -7.7%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €20,731 €28,959 +€8,228 +39.7%
Other operating charges 640/8 €783 €1,239 +€456 +58.2%
Non-recurring operating charges 66A €6,540 €0 -€6,540 -100.0%
Gross operating margin 9900 €191,725 €137,310 -€54,414 -28.4%
Operating profit (loss) 9901 €42,676 -€4,557 -€47,233
Financial income 75/76B €4,147 €3,201 -€946 -22.8%
Recurring financial income 75 €4,147 €3,201 -€946 -22.8%
Financial charges 65/66B €4,097 €2,586 -€1,511 -36.9%
Recurring financial charges 65 €4,097 €2,586 -€1,511 -36.9%
Profit (loss) for the period before taxes 9903 €42,725 -€3,943 -€46,668
Income taxes 67/77 €12,456 €847 -€11,609 -93.2%
Profit (loss) for the period 9904 €30,269 -€4,790 -€35,059
Profit (loss) for the period to be appropriated 9905 €30,269 -€4,790 -€35,059

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 29 September 2026 via checked.be.