MIMESIA: 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.
MIMESIA
Largest movements
- Receivables within one year +€54,210
up €54,210 (+265.2%), from €20,444 to €74,654
of which Trade receivables: +€52,894
- Cash -€45,885
down €45,885 (-50.8%), from €90,388 to €44,503
mainly Receivables within one year (-€54,210) and Current portion of long-term debt (-€3,037)
- Tangible fixed assets -€5,737
down €5,737 (-53.1%), from €10,802 to €5,064
of which Furniture and vehicles: -€5,505
- Deferred charges and accrued income -€2,006
down €2,006 (-64.3%), from €3,118 to €1,112
- Tax, wage and social debts +€4,185
up €4,185 (+170.3%), from €2,458 to €6,643
of which Remuneration and social security: +€3,284
- Current portion of long-term debt -€3,037
down €3,037 (-74.8%), from €4,059 to €1,022
- Trade debts -€2,012
down €2,012 (-65.6%), from €3,068 to €1,056
- Reserves +€2,000
up €2,000 (+107.5%), from €1,860 to €3,860
of which Distributable reserves: +€2,000
- Gross operating margin -€4,791
down €4,791 (-34.6%), from €13,857 to €9,066
- Depreciation -€871
down €871 (-13.2%), from €6,608 to €5,737
- Taxes -€487
down €487 (-34.5%), from €1,414 to €926
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.
Cash bridge derived
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 | €124,752 | €125,333 | +€582 | +0.5% |
| Fixed assets | 21/28 | €10,802 | €5,064 | -€5,737 | -53.1% |
| Tangible fixed assets | 22/27 | €10,802 | €5,064 | -€5,737 | -53.1% |
| Plant, machinery and equipment | 23 | €457 | €225 | -€232 | -50.7% |
| Furniture and vehicles | 24 | €10,344 | €4,839 | -€5,505 | -53.2% |
| Current assets | 29/58 | €113,950 | €120,269 | +€6,319 | +5.5% |
| Amounts receivable within one year | 40/41 | €20,444 | €74,654 | +€54,210 | +265.2% |
| Trade receivables | 40 | €578 | €53,472 | +€52,894 | +9150.9% |
| Other amounts receivable | 41 | €19,866 | €21,182 | +€1,316 | +6.6% |
| Cash at bank and in hand | 54/58 | €90,388 | €44,503 | -€45,885 | -50.8% |
| Deferred charges and accrued income | 490/1 | €3,118 | €1,112 | -€2,006 | -64.3% |
| Total equity and liabilities | 10/49 | €124,752 | €125,333 | +€582 | +0.5% |
| Equity | 10/15 | €114,145 | €116,147 | +€2,002 | +1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €3,860 | +€2,000 | +107.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | €93,685 | €93,687 | +€2 | 0.0% |
| Amounts payable | 17/49 | €10,607 | €9,187 | -€1,420 | -13.4% |
| Amounts payable after more than one year | 17 | €1,022 | - | -€1,022 | |
| Financial debts | 170/4 | €1,022 | - | -€1,022 | |
| Amounts payable within one year | 42/48 | €9,585 | €9,187 | -€398 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €4,059 | €1,022 | -€3,037 | -74.8% |
| Trade debts | 44 | €3,068 | €1,056 | -€2,012 | -65.6% |
| Suppliers | 440/4 | €3,068 | €1,056 | -€2,012 | -65.6% |
| Taxes, remuneration and social security | 45 | €2,458 | €6,643 | +€4,185 | +170.3% |
| Taxes | 450/3 | €875 | €1,776 | +€901 | +103.0% |
| Remuneration and social security | 454/9 | €1,583 | €4,867 | +€3,284 | +207.5% |
| Other amounts payable | 47/48 | - | €466 | +€466 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,608 | €5,737 | -€871 | -13.2% |
| Other operating charges | 640/8 | €668 | €751 | +€83 | +12.5% |
| Gross operating margin | 9900 | €13,857 | €9,066 | -€4,791 | -34.6% |
| Operating profit (loss) | 9901 | €6,581 | €2,578 | -€4,003 | -60.8% |
| Financial income | 75/76B | €471 | €553 | +€82 | +17.5% |
| Recurring financial income | 75 | €471 | €553 | +€82 | +17.5% |
| Financial charges | 65/66B | €259 | €203 | -€56 | -21.7% |
| Recurring financial charges | 65 | €259 | €203 | -€56 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €6,793 | €2,928 | -€3,865 | -56.9% |
| Income taxes | 67/77 | €1,414 | €926 | -€487 | -34.5% |
| Profit (loss) for the period | 9904 | €5,380 | €2,002 | -€3,378 | -62.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,380 | €2,002 | -€3,378 | -62.8% |
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 11 October 2026 via checked.be.