MIMA: 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.
MIMA
Largest movements
- Tangible fixed assets -€4,252
down €4,252 (-8.4%), from €50,652 to €46,401
of which Land and buildings: -€3,686
- Cash -€1,480
down €1,480 (-41.0%), from €3,605 to €2,125
mainly Net result for the year (-€4,131) and Other debts (-€1,359)
- Profit (loss) carried forward -€4,131
down €4,131 (-9.9%), from -€41,571 to -€45,702
- Other debts -€1,359
down €1,359 (-2.1%), from €64,286 to €62,927
- Gross operating margin -€2,659
down €2,659 (-63.4%), from €4,197 to €1,538
- Other operating charges +€497
up €497 (+60.1%), from €828 to €1,325
- Depreciation -€148
down €148 (-3.4%), from €4,399 to €4,252
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 | €55,448 | €49,825 | -€5,623 | -10.1% |
| Fixed assets | 21/28 | €50,652 | €46,401 | -€4,252 | -8.4% |
| Tangible fixed assets | 22/27 | €50,652 | €46,401 | -€4,252 | -8.4% |
| Land and buildings | 22 | €46,575 | €42,889 | -€3,686 | -7.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Other tangible fixed assets | 26 | €4,078 | €3,512 | -€566 | -13.9% |
| Current assets | 29/58 | €4,796 | €3,424 | -€1,372 | -28.6% |
| Amounts receivable within one year | 40/41 | €0 | €37 | +€37 | |
| Other amounts receivable | 41 | €0 | €37 | +€37 | |
| Cash at bank and in hand | 54/58 | €3,605 | €2,125 | -€1,480 | -41.0% |
| Deferred charges and accrued income | 490/1 | €1,191 | €1,262 | +€71 | +5.9% |
| Total equity and liabilities | 10/49 | €55,448 | €49,825 | -€5,623 | -10.1% |
| Equity | 10/15 | -€9,257 | -€13,388 | -€4,131 | -44.6% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €1,327 | €1,327 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,327 | €1,327 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,571 | -€45,702 | -€4,131 | -9.9% |
| Amounts payable | 17/49 | €64,706 | €63,213 | -€1,493 | -2.3% |
| Amounts payable within one year | 42/48 | €64,370 | €62,927 | -€1,443 | -2.2% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €84 | €0 | -€84 | -100% |
| Taxes | 450/3 | €84 | €0 | -€84 | -100% |
| Other amounts payable | 47/48 | €64,286 | €62,927 | -€1,359 | -2.1% |
| Accrued charges and deferred income | 492/3 | €336 | €286 | -€49 | -14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,399 | €4,252 | -€148 | -3.4% |
| Other operating charges | 640/8 | €828 | €1,325 | +€497 | +60.1% |
| Gross operating margin | 9900 | €4,197 | €1,538 | -€2,659 | -63.4% |
| Operating profit (loss) | 9901 | -€1,030 | -€4,039 | -€3,009 | -292% |
| Financial income | 75/76B | €7 | €0 | -€7 | -99.9% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -99.9% |
| Financial charges | 65/66B | €80 | €92 | +€12 | +15.3% |
| Recurring financial charges | 65 | €80 | €92 | +€12 | +15.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,103 | -€4,131 | -€3,028 | -275% |
| Profit (loss) for the period | 9904 | -€1,103 | -€4,131 | -€3,028 | -275% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,103 | -€4,131 | -€3,028 | -275% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.