MIMOSA: 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.
MIMOSA
Largest movements
- Cash -€8,922
no longer reported in 2023 (was €8,922)
- Stocks and contracts -€5,705
down €5,705 (-9.8%), from €58,020 to €52,315
- Receivables within one year +€4,025
up €4,025 (+445.4%), from €904 to €4,929
of which Trade receivables: +€3,915
- Profit (loss) carried forward -€7,915
down €7,915 (-11.0%), from -€71,891 to -€79,806
- Current portion of long-term debt -€4,000
no longer reported in 2023 (was €4,000)
- Short-term financial debts +€2,566
new in 2023: €2,566
- Trade debts -€1,973
down €1,973 (-99.7%), from €1,979 to €6
- Other debts +€1,603
up €1,603 (+1.4%), from €113,990 to €115,593
- Purchases and services -€15,717
down €15,717 (-53.0%), from €29,675 to €13,959
- Gross operating margin -€5,952
down €5,952, from €729 to -€5,223
- Other operating charges -€584
no longer reported in 2023 (was €584)
- Taxes -€175
no longer reported in 2023 (was €175)
- Financial charges -€130
down €130 (-99.5%), from €130 to €1
From the 2021 result to the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,476 | €58,819 | -€10,657 | -15.3% |
| Fixed assets | 21/28 | €1,631 | €1,575 | -€56 | -3.4% |
| Tangible fixed assets | 22/27 | €56 | - | -€56 | |
| Furniture and vehicles | 24 | €56 | - | -€56 | |
| Financial fixed assets | 28 | €1,575 | €1,575 | = | 0.0% |
| Current assets | 29/58 | €67,845 | €57,244 | -€10,601 | -15.6% |
| Stocks and contracts in progress | 3 | €58,020 | €52,315 | -€5,705 | -9.8% |
| Stocks | 30/36 | €58,020 | €52,315 | -€5,705 | -9.8% |
| Amounts receivable within one year | 40/41 | €904 | €4,929 | +€4,025 | +445.4% |
| Trade receivables | 40 | - | €3,915 | +€3,915 | |
| Other amounts receivable | 41 | €904 | €1,014 | +€110 | +12.2% |
| Cash at bank and in hand | 54/58 | €8,922 | - | -€8,922 | |
| Total equity and liabilities | 10/49 | €69,476 | €58,819 | -€10,657 | -15.3% |
| Equity | 10/15 | -€51,431 | -€59,346 | -€7,915 | -15.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,891 | -€79,806 | -€7,915 | -11.0% |
| Amounts payable | 17/49 | €120,907 | €118,165 | -€2,742 | -2.3% |
| Amounts payable within one year | 42/48 | €120,907 | €118,165 | -€2,742 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €4,000 | - | -€4,000 | |
| Financial debts | 43 | - | €2,566 | +€2,566 | |
| Credit institutions | 430/8 | - | €2,566 | +€2,566 | |
| Trade debts | 44 | €1,979 | €6 | -€1,973 | -99.7% |
| Suppliers | 440/4 | €1,979 | €6 | -€1,973 | -99.7% |
| Taxes, remuneration and social security | 45 | €939 | - | -€939 | |
| Taxes | 450/3 | €939 | - | -€939 | |
| Other amounts payable | 47/48 | €113,990 | €115,593 | +€1,603 | +1.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €29,675 | €13,959 | -€15,717 | -53.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56 | - | -€56 | |
| Other operating charges | 640/8 | €584 | - | -€584 | |
| Gross operating margin | 9900 | €729 | -€5,223 | -€5,952 | |
| Operating profit (loss) | 9901 | €89 | -€5,223 | -€5,312 | |
| Financial charges | 65/66B | €130 | €1 | -€130 | -99.5% |
| Recurring financial charges | 65 | €130 | €1 | -€130 | -99.5% |
| Profit (loss) for the period before taxes | 9903 | -€41 | -€5,223 | -€5,182 | -12624.6% |
| Income taxes | 67/77 | €175 | - | -€175 | |
| Profit (loss) for the period | 9904 | -€216 | -€5,223 | -€5,007 | -2314.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€216 | -€5,223 | -€5,007 | -2314.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 December 2021 and 30 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.