Mima & CS: 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 & CS
Largest movements
- Receivables within one year +€14,391
up €14,391 (+131.9%), from €10,914 to €25,305
of which Other amounts receivable: +€7,918
- Deferred charges and accrued income -€14,191
down €14,191 (-76.8%), from €18,487 to €4,296
- Tangible fixed assets -€6,585
down €6,585 (-5.2%), from €126,851 to €120,266
of which Land and buildings: -€5,756
- Cash +€5,553
up €5,553 (+93.6%), from €5,934 to €11,488
mainly Deferred charges and accrued income (+€14,191) and Depreciation (+€7,851)
- Profit (loss) carried forward +€6,719
up €6,719 (+15.0%), from €44,657 to €51,376
- Debts after one year -€6,643
down €6,643 (-9.6%), from €69,030 to €62,387
- Gross operating margin -€26,343
down €26,343 (-55.8%), from €47,208 to €20,865
- Taxes -€7,423
down €7,423 (-70.8%), from €10,482 to €3,059
- Depreciation +€1,321
up €1,321 (+20.2%), from €6,531 to €7,851
- Financial charges -€1,142
down €1,142 (-32.2%), from €3,550 to €2,408
From the 31-01-2025 result to the 31-12-2025 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.
Cash bridge derived
Derived from the 31-01-2025 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-01-2025 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €162,187 | €161,354 | -€833 | -0.5% |
| Fixed assets | 21/28 | €126,851 | €120,266 | -€6,585 | -5.2% |
| Tangible fixed assets | 22/27 | €126,851 | €120,266 | -€6,585 | -5.2% |
| Land and buildings | 22 | €122,282 | €116,526 | -€5,756 | -4.7% |
| Furniture and vehicles | 24 | €4,569 | €3,739 | -€829 | -18.2% |
| Current assets | 29/58 | €35,335 | €41,088 | +€5,753 | +16.3% |
| Amounts receivable within one year | 40/41 | €10,914 | €25,305 | +€14,391 | +131.9% |
| Trade receivables | 40 | €10,914 | €17,386 | +€6,472 | +59.3% |
| Other amounts receivable | 41 | - | €7,918 | +€7,918 | |
| Cash at bank and in hand | 54/58 | €5,934 | €11,488 | +€5,553 | +93.6% |
| Deferred charges and accrued income | 490/1 | €18,487 | €4,296 | -€14,191 | -76.8% |
| Total equity and liabilities | 10/49 | €162,187 | €161,354 | -€833 | -0.5% |
| Equity | 10/15 | €57,057 | €63,776 | +€6,719 | +11.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,657 | €51,376 | +€6,719 | +15.0% |
| Amounts payable | 17/49 | €105,129 | €97,578 | -€7,551 | -7.2% |
| Amounts payable after more than one year | 17 | €69,030 | €62,387 | -€6,643 | -9.6% |
| Financial debts | 170/4 | €69,030 | €62,387 | -€6,643 | -9.6% |
| Amounts payable within one year | 42/48 | €36,100 | €34,731 | -€1,369 | -3.8% |
| Current portion of amounts payable after more than one year | 42 | €6,430 | €6,643 | +€212 | +3.3% |
| Trade debts | 44 | €1,455 | €167 | -€1,287 | -88.5% |
| Suppliers | 440/4 | €1,455 | €167 | -€1,287 | -88.5% |
| Taxes, remuneration and social security | 45 | €1,253 | €2,308 | +€1,054 | +84.1% |
| Taxes | 450/3 | €1,253 | €2,308 | +€1,054 | +84.1% |
| Other amounts payable | 47/48 | €26,961 | €25,613 | -€1,348 | -5.0% |
| Accrued charges and deferred income | 492/3 | - | €460 | +€460 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,531 | €7,851 | +€1,321 | +20.2% |
| Other operating charges | 640/8 | €467 | €894 | +€427 | +91.3% |
| Gross operating margin | 9900 | €47,208 | €20,865 | -€26,343 | -55.8% |
| Operating profit (loss) | 9901 | €40,210 | €12,120 | -€28,090 | -69.9% |
| Financial income | 75/76B | €0 | €66 | +€66 | +218600.0% |
| Recurring financial income | 75 | €0 | €66 | +€66 | +218600.0% |
| Financial charges | 65/66B | €3,550 | €2,408 | -€1,142 | -32.2% |
| Recurring financial charges | 65 | €3,550 | €2,408 | -€1,142 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | €36,660 | €9,777 | -€26,883 | -73.3% |
| Income taxes | 67/77 | €10,482 | €3,059 | -€7,423 | -70.8% |
| Profit (loss) for the period | 9904 | €26,179 | €6,719 | -€19,460 | -74.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,179 | €6,719 | -€19,460 | -74.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.