MIOSOTIS: 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.
MIOSOTIS
Largest movements
- Receivables within one year +€222,812
up €222,812 (+52.7%), from €422,582 to €645,394
of which Trade receivables: +€223,089
- Cash +€204,181
up €204,181 (+99.4%), from €205,446 to €409,627
mainly Net result for the year (+€475,942) and Other debts (+€373,314)
- Current investments +€61,083
up €61,083 (+42.0%), from €145,319 to €206,402
- Tangible fixed assets +€18,564
up €18,564 (+134.5%), from €13,806 to €32,370
of which Other tangible fixed assets: +€14,163
- Other debts +€373,314
up €373,314 (+598.8%), from €62,343 to €435,657
- Reserves +€111,854
up €111,854 (+28.8%), from €388,146 to €500,000
- Trade debts +€15,137
up €15,137 (+9064.8%), from €167 to €15,304
- Gross operating margin +€168,044
up €168,044 (+33.9%), from €496,000 to €664,044
- Taxes +€39,533
up €39,533 (+31.4%), from €125,993 to €165,525
- Financial income -€6,892
down €6,892 (-73.0%), from €9,440 to €2,548
- Other operating charges +€6,858
up €6,858 (+340.5%), from €2,014 to €8,872
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 | €843,093 | €1,347,793 | +€504,700 | +59.9% |
| Fixed assets | 21/28 | €13,806 | €32,370 | +€18,564 | +134.5% |
| Tangible fixed assets | 22/27 | €13,806 | €32,370 | +€18,564 | +134.5% |
| Plant, machinery and equipment | 23 | €1,790 | €7,277 | +€5,487 | +306.6% |
| Furniture and vehicles | 24 | €3,029 | €1,944 | -€1,085 | -35.8% |
| Other tangible fixed assets | 26 | €8,987 | €23,149 | +€14,163 | +157.6% |
| Current assets | 29/58 | €829,287 | €1,315,423 | +€486,136 | +58.6% |
| Amounts receivable after more than one year | 29 | €53,000 | €54,000 | +€1,000 | +1.9% |
| Trade receivables | 290 | €53,000 | €54,000 | +€1,000 | +1.9% |
| Amounts receivable within one year | 40/41 | €422,582 | €645,394 | +€222,812 | +52.7% |
| Trade receivables | 40 | €421,021 | €644,110 | +€223,089 | +53.0% |
| Other amounts receivable | 41 | €1,561 | €1,284 | -€277 | -17.7% |
| Current investments | 50/53 | €145,319 | €206,402 | +€61,083 | +42.0% |
| Cash at bank and in hand | 54/58 | €205,446 | €409,627 | +€204,181 | +99.4% |
| Deferred charges and accrued income | 490/1 | €2,940 | - | -€2,940 | |
| Total equity and liabilities | 10/49 | €843,093 | €1,347,793 | +€504,700 | +59.9% |
| Equity | 10/15 | €390,646 | €502,500 | +€111,854 | +28.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €388,146 | €500,000 | +€111,854 | +28.8% |
| Distributable reserves | 133 | €388,146 | €500,000 | +€111,854 | +28.8% |
| Amounts payable | 17/49 | €452,447 | €845,293 | +€392,846 | +86.8% |
| Amounts payable within one year | 42/48 | €452,447 | €836,293 | +€383,846 | +84.8% |
| Financial debts | 43 | €101,461 | €100,000 | -€1,461 | -1.4% |
| Credit institutions | 430/8 | €1,461 | - | -€1,461 | |
| Other loans | 439 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €167 | €15,304 | +€15,137 | +9064.8% |
| Suppliers | 440/4 | €167 | €15,304 | +€15,137 | +9064.8% |
| Taxes, remuneration and social security | 45 | €288,476 | €285,332 | -€3,145 | -1.1% |
| Taxes | 450/3 | €288,476 | €285,332 | -€3,145 | -1.1% |
| Other amounts payable | 47/48 | €62,343 | €435,657 | +€373,314 | +598.8% |
| Accrued charges and deferred income | 492/3 | - | €9,000 | +€9,000 | |
| Remuneration, social security and pensions | 62 | €1,082 | €158 | -€924 | -85.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,372 | €4,525 | +€3,153 | +229.8% |
| Other operating charges | 640/8 | €2,014 | €8,872 | +€6,858 | +340.5% |
| Non-recurring operating charges | 66A | - | €1,079 | +€1,079 | |
| Gross operating margin | 9900 | €496,000 | €664,044 | +€168,044 | +33.9% |
| Operating profit (loss) | 9901 | €491,532 | €649,410 | +€157,878 | +32.1% |
| Financial income | 75/76B | €9,440 | €2,548 | -€6,892 | -73.0% |
| Recurring financial income | 75 | €9,440 | €2,548 | -€6,892 | -73.0% |
| Financial charges | 65/66B | €6,953 | €10,490 | +€3,537 | +50.9% |
| Recurring financial charges | 65 | €6,953 | €10,490 | +€3,537 | +50.9% |
| Profit (loss) for the period before taxes | 9903 | €494,019 | €641,467 | +€147,448 | +29.8% |
| Income taxes | 67/77 | €125,993 | €165,525 | +€39,533 | +31.4% |
| Profit (loss) for the period | 9904 | €368,027 | €475,942 | +€107,915 | +29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €368,027 | €475,942 | +€107,915 | +29.3% |
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 12 October 2026 via checked.be.