MijnPerceel: 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.
MijnPerceel
Largest movements
- Cash +€83,110
up €83,110 (+339%), from €24,481 to €107,592
mainly Accrued charges and deferred income (+€169,093) and Debts after one year (+€93,269)
- Intangible fixed assets +€82,349
up €82,349 (+57.1%), from €144,173 to €226,522
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Deferred charges and accrued income +€16,992
new in 2025: €16,992
- Receivables within one year +€13,666
up €13,666 (+62.6%), from €21,846 to €35,512
of which Trade receivables: +€12,541
- Accrued charges and deferred income +€169,093
new in 2025: €169,093
- Profit (loss) carried forward -€159,599
down €159,599 (-39.8%), from -€400,577 to -€560,176
- Debts after one year +€93,269
up €93,269 (+36.0%), from €258,984 to €352,253
- Current portion of long-term debt +€31,121
up €31,121 (+75.9%), from €41,016 to €72,137
- Tax, wage and social debts +€6,352
up €6,352 (+32.3%), from €19,675 to €26,027
of which Remuneration and social security: +€6,650
- Gross operating margin +€30,825
up €30,825 (+55.8%), from €55,223 to €86,048
- Depreciation +€22,417
up €22,417 (+370%), from €6,060 to €28,477
- Staff costs -€12,872
down €12,872 (-6.3%), from €205,446 to €192,574
- Financial charges +€8,230
up €8,230 (+58.8%), from €13,997 to €22,227
- Write-downs +€1,022
new in 2025: €1,022
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 | €249,342 | €393,055 | +€143,713 | +57.6% |
| Fixed assets | 21/28 | €153,014 | €232,959 | +€79,945 | +52.2% |
| Intangible fixed assets | 21 | €144,173 | €226,522 | +€82,349 | +57.1% |
| Tangible fixed assets | 22/27 | €8,842 | €6,437 | -€2,405 | -27.2% |
| Plant, machinery and equipment | 23 | €8,842 | €6,437 | -€2,405 | -27.2% |
| Current assets | 29/58 | €96,327 | €160,096 | +€63,768 | +66.2% |
| Amounts receivable within one year | 40/41 | €21,846 | €35,512 | +€13,666 | +62.6% |
| Trade receivables | 40 | €21,107 | €33,648 | +€12,541 | +59.4% |
| Other amounts receivable | 41 | €739 | €1,864 | +€1,125 | +152% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €24,481 | €107,592 | +€83,110 | +339% |
| Deferred charges and accrued income | 490/1 | - | €16,992 | +€16,992 | |
| Total equity and liabilities | 10/49 | €249,342 | €393,055 | +€143,713 | +57.6% |
| Equity | 10/15 | -€95,577 | -€255,176 | -€159,599 | -167% |
| Contributions | 10/11 | €305,000 | €305,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€400,577 | -€560,176 | -€159,599 | -39.8% |
| Amounts payable | 17/49 | €344,918 | €648,231 | +€303,312 | +87.9% |
| Amounts payable after more than one year | 17 | €258,984 | €352,253 | +€93,269 | +36.0% |
| Financial debts | 170/4 | €258,984 | €352,253 | +€93,269 | +36.0% |
| Amounts payable within one year | 42/48 | €85,935 | €126,885 | +€40,950 | +47.7% |
| Current portion of amounts payable after more than one year | 42 | €41,016 | €72,137 | +€31,121 | +75.9% |
| Trade debts | 44 | €25,244 | €28,721 | +€3,478 | +13.8% |
| Suppliers | 440/4 | €25,244 | €28,721 | +€3,478 | +13.8% |
| Taxes, remuneration and social security | 45 | €19,675 | €26,027 | +€6,352 | +32.3% |
| Taxes | 450/3 | €443 | €145 | -€298 | -67.2% |
| Remuneration and social security | 454/9 | €19,232 | €25,882 | +€6,650 | +34.6% |
| Accrued charges and deferred income | 492/3 | - | €169,093 | +€169,093 | |
| Remuneration, social security and pensions | 62 | €205,446 | €192,574 | -€12,872 | -6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,060 | €28,477 | +€22,417 | +370% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,022 | +€1,022 | |
| Other operating charges | 640/8 | €1,267 | €2,088 | +€821 | +64.8% |
| Gross operating margin | 9900 | €55,223 | €86,048 | +€30,825 | +55.8% |
| Operating profit (loss) | 9901 | -€157,550 | -€138,112 | +€19,438 | +12.3% |
| Financial income | 75/76B | €168 | €1,095 | +€927 | +553% |
| Recurring financial income | 75 | €168 | €1,095 | +€927 | +553% |
| Financial charges | 65/66B | €13,997 | €22,227 | +€8,230 | +58.8% |
| Recurring financial charges | 65 | €13,997 | €22,227 | +€8,230 | +58.8% |
| Profit (loss) for the period before taxes | 9903 | -€171,379 | -€159,244 | +€12,135 | +7.1% |
| Income taxes | 67/77 | €428 | €355 | -€73 | -17.0% |
| Profit (loss) for the period | 9904 | -€171,807 | -€159,599 | +€12,208 | +7.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€171,807 | -€159,599 | +€12,208 | +7.1% |
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 26 October 2026 via checked.be.