MIMESIS SET DESIGN: 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.
MIMESIS SET DESIGN
Largest movements
- Receivables within one year -€18,882
down €18,882 (-38.5%), from €49,078 to €30,195
of which Trade receivables: -€17,352
- Cash +€11,738
up €11,738 (+126%), from €9,334 to €21,072
mainly Receivables within one year (+€18,882) and Deferred charges and accrued income (+€8,768)
- Deferred charges and accrued income -€8,768
no longer reported in 2025 (was €8,768)
- Tangible fixed assets +€3,066
up €3,066 (+191%), from €1,607 to €4,673
- Trade debts -€10,620
down €10,620 (-17.4%), from €60,902 to €50,282
- Accrued charges and deferred income -€2,030
no longer reported in 2025 (was €2,030)
- Profit (loss) carried forward +€1,287
up €1,287 (+203%), from €635 to €1,922
- Tax, wage and social debts -€1,173
down €1,173 (-73.9%), from €1,587 to €415
- Gross operating margin +€9,008
up €9,008, from -€4,453 to €4,555
- Depreciation +€2,042
up €2,042 (+323%), from €633 to €2,675
- Taxes +€415
new in 2025: €415
- Other operating charges -€410
down €410 (-99.1%), from €414 to €4
- Financial income -€282
no longer reported in 2025 (was €282)
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 | €69,622 | €56,534 | -€13,088 | -18.8% |
| Formation expenses | 20 | €834 | €594 | -€240 | -28.8% |
| Fixed assets | 21/28 | €1,607 | €4,673 | +€3,066 | +191% |
| Tangible fixed assets | 22/27 | €1,607 | €4,673 | +€3,066 | +191% |
| Furniture and vehicles | 24 | €1,607 | €4,673 | +€3,066 | +191% |
| Current assets | 29/58 | €67,181 | €51,267 | -€15,913 | -23.7% |
| Amounts receivable within one year | 40/41 | €49,078 | €30,195 | -€18,882 | -38.5% |
| Trade receivables | 40 | €34,295 | €16,943 | -€17,352 | -50.6% |
| Other amounts receivable | 41 | €14,783 | €13,253 | -€1,530 | -10.4% |
| Cash at bank and in hand | 54/58 | €9,334 | €21,072 | +€11,738 | +126% |
| Deferred charges and accrued income | 490/1 | €8,768 | - | -€8,768 | |
| Total equity and liabilities | 10/49 | €69,622 | €56,534 | -€13,088 | -18.8% |
| Equity | 10/15 | €2,135 | €3,422 | +€1,287 | +60.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €635 | €1,922 | +€1,287 | +203% |
| Amounts payable | 17/49 | €67,487 | €53,112 | -€14,375 | -21.3% |
| Amounts payable within one year | 42/48 | €65,457 | €53,112 | -€12,345 | -18.9% |
| Trade debts | 44 | €60,902 | €50,282 | -€10,620 | -17.4% |
| Suppliers | 440/4 | €60,902 | €50,282 | -€10,620 | -17.4% |
| Taxes, remuneration and social security | 45 | €1,587 | €415 | -€1,173 | -73.9% |
| Taxes | 450/3 | €1,587 | €415 | -€1,173 | -73.9% |
| Other amounts payable | 47/48 | €2,967 | €2,415 | -€552 | -18.6% |
| Accrued charges and deferred income | 492/3 | €2,030 | - | -€2,030 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €633 | €2,675 | +€2,042 | +323% |
| Other operating charges | 640/8 | €414 | €4 | -€410 | -99.1% |
| Non-recurring operating charges | 66A | €75 | - | -€75 | |
| Gross operating margin | 9900 | -€4,453 | €4,555 | +€9,008 | |
| Operating profit (loss) | 9901 | -€5,574 | €1,877 | +€7,451 | |
| Financial income | 75/76B | €282 | - | -€282 | |
| Recurring financial income | 75 | €282 | - | -€282 | |
| Financial charges | 65/66B | €49 | €175 | +€126 | +255% |
| Recurring financial charges | 65 | €49 | €175 | +€126 | +255% |
| Profit (loss) for the period before taxes | 9903 | -€5,342 | €1,702 | +€7,043 | |
| Income taxes | 67/77 | - | €415 | +€415 | |
| Profit (loss) for the period | 9904 | -€5,342 | €1,287 | +€6,629 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,342 | €1,287 | +€6,629 |
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 19 October 2026 via checked.be.