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 -€83,347
down €83,347 (-10.0%), from €836,258 to €752,911
of which Land and buildings: -€83,008
- Profit (loss) carried forward -€234,741
down €234,741 (-679%), from -€34,569 to -€269,309
- Trade debts +€86,030
up €86,030, from €0 to €86,030
- Other debts +€68,364
up €68,364 (+314%), from €21,790 to €90,154
- Gross operating margin -€134,407
down €134,407 (-1,143%), from -€11,758 to -€146,165
- Other operating charges +€6,921
up €6,921, from €0 to €6,921
- Financial income +€1,738
up €1,738 (+579,430%), from €0 to €1,739
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 | €842,172 | €761,825 | -€80,347 | -9.5% |
| Fixed assets | 21/28 | €836,258 | €752,911 | -€83,347 | -10.0% |
| Tangible fixed assets | 22/27 | €836,258 | €752,911 | -€83,347 | -10.0% |
| Land and buildings | 22 | €835,707 | €752,699 | -€83,008 | -9.9% |
| Plant, machinery and equipment | 23 | €551 | €212 | -€339 | -61.5% |
| Current assets | 29/58 | €5,914 | €8,914 | +€3,000 | +50.7% |
| Amounts receivable within one year | 40/41 | €0 | €0 | = | 0.0% |
| Other amounts receivable | 41 | €0 | €0 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,914 | €7,275 | +€1,360 | +23.0% |
| Deferred charges and accrued income | 490/1 | - | €1,640 | +€1,640 | |
| Total equity and liabilities | 10/49 | €842,172 | €761,825 | -€80,347 | -9.5% |
| Equity | 10/15 | €820,382 | €585,641 | -€234,741 | -28.6% |
| Contributions | 10/11 | €817,800 | €817,800 | = | 0.0% |
| Capital | 10 | €817,800 | €817,800 | = | 0.0% |
| Issued capital | 100 | €817,800 | €817,800 | = | 0.0% |
| Reserves | 13 | €37,151 | €37,151 | = | 0.0% |
| Non-distributable reserves | 130/1 | €37,151 | €37,151 | = | 0.0% |
| Legal reserve | 130 | €37,151 | €37,151 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,569 | -€269,309 | -€234,741 | -679% |
| Amounts payable | 17/49 | €21,790 | €176,184 | +€154,394 | +709% |
| Amounts payable within one year | 42/48 | €21,790 | €176,184 | +€154,394 | +709% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €0 | €86,030 | +€86,030 | |
| Suppliers | 440/4 | €0 | €86,030 | +€86,030 | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €21,790 | €90,154 | +€68,364 | +314% |
| Non-recurring operating income | 76A | €2,200 | €0 | -€2,200 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,347 | €83,347 | -€0 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €0 | €6,921 | +€6,921 | |
| Gross operating margin | 9900 | -€11,758 | -€146,165 | -€134,407 | -1,143% |
| Operating profit (loss) | 9901 | -€95,105 | -€236,433 | -€141,328 | -149% |
| Financial income | 75/76B | €0 | €1,739 | +€1,738 | +579,430% |
| Recurring financial income | 75 | €0 | €1,739 | +€1,738 | +579,430% |
| Financial charges | 65/66B | €448 | €46 | -€401 | -89.7% |
| Recurring financial charges | 65 | €448 | €46 | -€401 | -89.7% |
| Profit (loss) for the period before taxes | 9903 | -€95,553 | -€234,741 | -€139,188 | -146% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€95,553 | -€234,741 | -€139,188 | -146% |
| Profit (loss) for the period to be appropriated | 9905 | -€95,553 | -€234,741 | -€139,188 | -146% |
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 30 October 2026 via checked.be.