MIMA: 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.
MIMA
Largest movements
- Receivables within one year +€30,741
new in 2024: €30,741
- Tangible fixed assets -€21,250
down €21,250 (-3.4%), from €622,500 to €601,250
- Profit (loss) carried forward +€39,653
up €39,653 (+21.8%), from -€181,861 to -€142,208
- Debts after one year -€34,769
down €34,769 (-5.5%), from €630,212 to €595,443
- Other debts +€9,935
up €9,935 (+288.3%), from €3,446 to €13,381
- Gross operating margin +€44,920
up €44,920 (+120.5%), from €37,270 to €82,190
- Other operating charges -€9,080
down €9,080 (-48.4%), from €18,775 to €9,695
- Financial charges -€1,308
down €1,308 (-10.1%), from €12,900 to €11,592
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €622,500 | €634,692 | +€12,192 | +2.0% |
| Fixed assets | 21/28 | €622,500 | €601,250 | -€21,250 | -3.4% |
| Tangible fixed assets | 22/27 | €622,500 | €601,250 | -€21,250 | -3.4% |
| Land and buildings | 22 | €622,500 | €601,250 | -€21,250 | -3.4% |
| Current assets | 29/58 | - | €33,442 | +€33,442 | |
| Amounts receivable within one year | 40/41 | - | €30,741 | +€30,741 | |
| Other amounts receivable | 41 | - | €30,741 | +€30,741 | |
| Cash at bank and in hand | 54/58 | - | €2,701 | +€2,701 | |
| Total equity and liabilities | 10/49 | €622,500 | €634,692 | +€12,192 | +2.0% |
| Equity | 10/15 | -€57,961 | -€18,308 | +€39,653 | +68.4% |
| Contributions | 10/11 | €123,900 | €123,900 | = | 0.0% |
| Capital | 10 | €123,900 | - | -€123,900 | |
| Issued capital | 100 | €125,000 | - | -€125,000 | |
| Uncalled capital | 101 | €1,100 | - | -€1,100 | |
| Profit (loss) carried forward | 14 | -€181,861 | -€142,208 | +€39,653 | +21.8% |
| Amounts payable | 17/49 | €680,461 | €653,000 | -€27,461 | -4.0% |
| Amounts payable after more than one year | 17 | €630,212 | €595,443 | -€34,769 | -5.5% |
| Financial debts | 170/4 | €630,212 | €595,443 | -€34,769 | -5.5% |
| Amounts payable within one year | 42/48 | €48,701 | €56,332 | +€7,631 | +15.7% |
| Current portion of amounts payable after more than one year | 42 | €35,077 | €34,769 | -€308 | -0.9% |
| Trade debts | 44 | €10,178 | €8,182 | -€1,996 | -19.6% |
| Suppliers | 440/4 | €10,178 | €7,883 | -€2,295 | -22.5% |
| Bills of exchange payable | 441 | - | €299 | +€299 | |
| Other amounts payable | 47/48 | €3,446 | €13,381 | +€9,935 | +288.3% |
| Accrued charges and deferred income | 492/3 | €1,548 | €1,225 | -€323 | -20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,250 | €21,250 | = | 0.0% |
| Other operating charges | 640/8 | €18,775 | €9,695 | -€9,080 | -48.4% |
| Gross operating margin | 9900 | €37,270 | €82,190 | +€44,920 | +120.5% |
| Operating profit (loss) | 9901 | -€2,755 | €51,245 | +€54,000 | |
| Financial charges | 65/66B | €12,900 | €11,592 | -€1,308 | -10.1% |
| Recurring financial charges | 65 | €12,900 | €11,592 | -€1,308 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | -€15,655 | €39,653 | +€55,308 | |
| Profit (loss) for the period | 9904 | -€15,655 | €39,653 | +€55,308 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,655 | €39,653 | +€55,308 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.