MIOSYS: 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.
MIOSYS
Largest movements
- Cash -€25,625
down €25,625 (-35.2%), from €72,809 to €47,184
mainly Contributions, distributions and other (-€157,948) and Tax, wage and social debts (-€6,958)
- Current investments -€25,000
no longer reported in 2025 (was €25,000)
- Receivables within one year -€5,336
down €5,336 (-22.9%), from €23,296 to €17,960
of which Trade receivables: -€9,873
- Profit (loss) carried forward -€104,756
no longer reported in 2025 (was €104,756)
- Other debts +€53,975
up €53,975 (+17185.7%), from €314 to €54,289
- Tax, wage and social debts -€6,958
down €6,958 (-50.3%), from €13,831 to €6,872
of which Taxes: -€6,864
- Trade debts +€1,908
up €1,908 (+254.0%), from €751 to €2,658
- Gross operating margin +€40,619
up €40,619 (+135.5%), from €29,971 to €70,590
- Taxes +€8,666
up €8,666 (+127.5%), from €6,798 to €15,464
- Other operating charges +€905
up €905 (+233.7%), from €387 to €1,293
- Financial charges +€820
up €820 (+2094.6%), from €39 to €860
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 | €121,651 | €66,220 | -€55,431 | -45.6% |
| Fixed assets | 21/28 | €546 | - | -€546 | |
| Tangible fixed assets | 22/27 | €546 | - | -€546 | |
| Furniture and vehicles | 24 | €546 | - | -€546 | |
| Current assets | 29/58 | €121,105 | €66,220 | -€54,885 | -45.3% |
| Amounts receivable within one year | 40/41 | €23,296 | €17,960 | -€5,336 | -22.9% |
| Trade receivables | 40 | €23,296 | €13,424 | -€9,873 | -42.4% |
| Other amounts receivable | 41 | - | €4,536 | +€4,536 | |
| Current investments | 50/53 | €25,000 | - | -€25,000 | |
| Cash at bank and in hand | 54/58 | €72,809 | €47,184 | -€25,625 | -35.2% |
| Deferred charges and accrued income | 490/1 | - | €1,076 | +€1,076 | |
| Total equity and liabilities | 10/49 | €121,651 | €66,220 | -€55,431 | -45.6% |
| Equity | 10/15 | €106,756 | €2,000 | -€104,756 | -98.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,756 | - | -€104,756 | |
| Amounts payable | 17/49 | €14,896 | €64,220 | +€49,324 | +331.1% |
| Amounts payable within one year | 42/48 | €14,896 | €63,820 | +€48,925 | +328.4% |
| Trade debts | 44 | €751 | €2,658 | +€1,908 | +254.0% |
| Suppliers | 440/4 | €751 | €2,658 | +€1,908 | +254.0% |
| Taxes, remuneration and social security | 45 | €13,831 | €6,872 | -€6,958 | -50.3% |
| Taxes | 450/3 | €13,736 | €6,872 | -€6,864 | -50.0% |
| Remuneration and social security | 454/9 | €94 | - | -€94 | |
| Other amounts payable | 47/48 | €314 | €54,289 | +€53,975 | +17185.7% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,028 | €546 | -€482 | -46.9% |
| Other operating charges | 640/8 | €387 | €1,293 | +€905 | +233.7% |
| Gross operating margin | 9900 | €29,971 | €70,590 | +€40,619 | +135.5% |
| Operating profit (loss) | 9901 | €28,555 | €68,752 | +€40,196 | +140.8% |
| Financial income | 75/76B | €1,286 | €765 | -€522 | -40.6% |
| Recurring financial income | 75 | €1,286 | €765 | -€522 | -40.6% |
| Financial charges | 65/66B | €39 | €860 | +€820 | +2094.6% |
| Recurring financial charges | 65 | €39 | €860 | +€820 | +2094.6% |
| Profit (loss) for the period before taxes | 9903 | €29,802 | €68,657 | +€38,854 | +130.4% |
| Income taxes | 67/77 | €6,798 | €15,464 | +€8,666 | +127.5% |
| Profit (loss) for the period | 9904 | €23,005 | €53,193 | +€30,188 | +131.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,005 | €53,193 | +€30,188 | +131.2% |
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.