MIJO: 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.
MIJO
Largest movements
- Cash +€3,039
up €3,039 (+16.4%), from €18,506 to €21,545
mainly Depreciation (+€3,750) and Deferred charges and accrued income (+€2,995)
- Deferred charges and accrued income -€2,995
down €2,995 (-46.9%), from €6,389 to €3,394
- Stocks and contracts +€2,082
up €2,082 (+9.2%), from €22,575 to €24,657
- Tangible fixed assets -€1,373
down €1,373 (-11.2%), from €12,291 to €10,917
of which Other tangible fixed assets: -€2,464
- Reserves +€2,300
up €2,300 (+6.0%), from €38,510 to €40,810
- Trade debts -€1,665
down €1,665 (-31.6%), from €5,266 to €3,600
- Tax, wage and social debts +€1,150
up €1,150 (+8.7%), from €13,276 to €14,426
of which Remuneration and social security: +€1,967
- Profit (loss) carried forward -€828
down €828 (-25.0%), from €3,314 to €2,486
- Gross operating margin +€18,919
up €18,919 (+25.7%), from €73,588 to €92,508
- Staff costs +€17,356
up €17,356 (+28.6%), from €60,710 to €78,065
- Financial charges +€1,205
up €1,205 (+295%), from €408 to €1,613
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 | €67,416 | €68,373 | +€957 | +1.4% |
| Fixed assets | 21/28 | €12,721 | €11,347 | -€1,373 | -10.8% |
| Tangible fixed assets | 22/27 | €12,291 | €10,917 | -€1,373 | -11.2% |
| Plant, machinery and equipment | 23 | €2,557 | €1,826 | -€730 | -28.6% |
| Furniture and vehicles | 24 | €3,466 | €5,287 | +€1,821 | +52.5% |
| Other tangible fixed assets | 26 | €6,268 | €3,804 | -€2,464 | -39.3% |
| Financial fixed assets | 28 | €430 | €430 | = | 0.0% |
| Current assets | 29/58 | €54,695 | €57,026 | +€2,330 | +4.3% |
| Stocks and contracts in progress | 3 | €22,575 | €24,657 | +€2,082 | +9.2% |
| Stocks | 30/36 | €22,575 | €24,657 | +€2,082 | +9.2% |
| Amounts receivable within one year | 40/41 | €7,225 | €7,429 | +€204 | +2.8% |
| Trade receivables | 40 | €7,225 | €7,429 | +€204 | +2.8% |
| Cash at bank and in hand | 54/58 | €18,506 | €21,545 | +€3,039 | +16.4% |
| Deferred charges and accrued income | 490/1 | €6,389 | €3,394 | -€2,995 | -46.9% |
| Total equity and liabilities | 10/49 | €67,416 | €68,373 | +€957 | +1.4% |
| Equity | 10/15 | €48,024 | €49,496 | +€1,472 | +3.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €38,510 | €40,810 | +€2,300 | +6.0% |
| Distributable reserves | 133 | €38,510 | €40,810 | +€2,300 | +6.0% |
| Profit (loss) carried forward | 14 | €3,314 | €2,486 | -€828 | -25.0% |
| Amounts payable | 17/49 | €19,392 | €18,876 | -€515 | -2.7% |
| Amounts payable within one year | 42/48 | €19,392 | €18,876 | -€515 | -2.7% |
| Trade debts | 44 | €5,266 | €3,600 | -€1,665 | -31.6% |
| Suppliers | 440/4 | €5,266 | €3,600 | -€1,665 | -31.6% |
| Taxes, remuneration and social security | 45 | €13,276 | €14,426 | +€1,150 | +8.7% |
| Taxes | 450/3 | €6,272 | €5,456 | -€817 | -13.0% |
| Remuneration and social security | 454/9 | €7,004 | €8,970 | +€1,967 | +28.1% |
| Other amounts payable | 47/48 | €850 | €850 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €60,710 | €78,065 | +€17,356 | +28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,602 | €3,750 | +€148 | +4.1% |
| Other operating charges | 640/8 | €4,561 | €4,543 | -€19 | -0.4% |
| Gross operating margin | 9900 | €73,588 | €92,508 | +€18,919 | +25.7% |
| Operating profit (loss) | 9901 | €4,716 | €6,149 | +€1,434 | +30.4% |
| Financial income | 75/76B | €15 | €17 | +€3 | +19.2% |
| Recurring financial income | 75 | €15 | €17 | +€3 | +19.2% |
| Financial charges | 65/66B | €408 | €1,613 | +€1,205 | +295% |
| Recurring financial charges | 65 | €408 | €1,613 | +€1,205 | +295% |
| Profit (loss) for the period before taxes | 9903 | €4,322 | €4,554 | +€232 | +5.4% |
| Income taxes | 67/77 | €2,008 | €2,231 | +€223 | +11.1% |
| Profit (loss) for the period | 9904 | €2,314 | €2,322 | +€8 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,314 | €2,322 | +€8 | +0.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.