MIPA FR SOLUTIONS: 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.
MIPA FR SOLUTIONS
Largest movements
- Financial fixed assets +€80,000
new in 2025: €80,000
- Receivables within one year -€28,221
down €28,221 (-89.5%), from €31,523 to €3,302
of which Trade receivables: -€25,405
- Cash -€14,077
down €14,077 (-12.2%), from €115,680 to €101,603
mainly Investment in fixed assets (net) (-€81,347) and Contributions, distributions and other (-€27,480)
- Tax, wage and social debts +€37,848
up €37,848 (+1,262%), from €3,000 to €40,848
- Gross operating margin -€86,511
down €86,511 (-64.0%), from €135,268 to €48,757
- Taxes +€21,062
new in 2025: €21,062
- Financial income +€2,388
new in 2025: €2,388
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 | €147,203 | €186,252 | +€39,049 | +26.5% |
| Fixed assets | 21/28 | - | €81,347 | +€81,347 | |
| Tangible fixed assets | 22/27 | - | €1,347 | +€1,347 | |
| Plant, machinery and equipment | 23 | - | €1,347 | +€1,347 | |
| Financial fixed assets | 28 | - | €80,000 | +€80,000 | |
| Current assets | 29/58 | €147,203 | €104,905 | -€42,298 | -28.7% |
| Amounts receivable within one year | 40/41 | €31,523 | €3,302 | -€28,221 | -89.5% |
| Trade receivables | 40 | €26,830 | €1,425 | -€25,405 | -94.7% |
| Other amounts receivable | 41 | €4,693 | €1,877 | -€2,816 | -60.0% |
| Cash at bank and in hand | 54/58 | €115,680 | €101,603 | -€14,077 | -12.2% |
| Total equity and liabilities | 10/49 | €147,203 | €186,252 | +€39,049 | +26.5% |
| Equity | 10/15 | €139,962 | €141,505 | +€1,543 | +1.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | - | -€5,000 | |
| Issued capital | 100 | €5,000 | - | -€5,000 | |
| Reserves | 13 | €134,962 | €136,505 | +€1,543 | +1.1% |
| Non-distributable reserves | 130/1 | €6,748 | €500 | -€6,248 | -92.6% |
| Legal reserve | 130 | €6,748 | - | -€6,748 | |
| Reserves not available under the articles | 1311 | - | €500 | +€500 | |
| Distributable reserves | 133 | €128,214 | €136,005 | +€7,791 | +6.1% |
| Amounts payable | 17/49 | €7,241 | €44,747 | +€37,506 | +518% |
| Amounts payable within one year | 42/48 | €7,241 | €44,747 | +€37,506 | +518% |
| Trade debts | 44 | €1,831 | €1,509 | -€321 | -17.6% |
| Suppliers | 440/4 | €1,831 | €1,509 | -€321 | -17.6% |
| Taxes, remuneration and social security | 45 | €3,000 | €40,848 | +€37,848 | +1,262% |
| Taxes | 450/3 | €3,000 | €40,848 | +€37,848 | +1,262% |
| Other amounts payable | 47/48 | €2,411 | €2,391 | -€20 | -0.8% |
| Other operating charges | 640/8 | €306 | €1,060 | +€754 | +246% |
| Gross operating margin | 9900 | €135,268 | €48,757 | -€86,511 | -64.0% |
| Operating profit (loss) | 9901 | €134,962 | €47,697 | -€87,265 | -64.7% |
| Financial income | 75/76B | - | €2,388 | +€2,388 | |
| Recurring financial income | 75 | - | €2,388 | +€2,388 | |
| Profit (loss) for the period before taxes | 9903 | €134,962 | €50,085 | -€84,877 | -62.9% |
| Income taxes | 67/77 | - | €21,062 | +€21,062 | |
| Profit (loss) for the period | 9904 | €134,962 | €29,023 | -€105,939 | -78.5% |
| Profit (loss) for the period to be appropriated | 9905 | €134,962 | €29,023 | -€105,939 | -78.5% |
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 20 October 2026 via checked.be.