MIPA Services: 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.
What changed
MIPA Services
NACE 56.112, Limited-service restaurants, excluding mobile food services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€600
2024 · -€1,302+€1,902
Equity
-€12,881
2024 · -€13,481+€600
Cash
€4,238
2024 · €3,744+€494
Balance sheet total
€249,172
2024 · €265,483-€16,311
Largest movements
Assets
- Tangible fixed assets -€14,232
down €14,232 (-6.6%), from €214,078 to €199,846
of which Land and buildings: -€16,676
Equity and liabilities
- Debts after one year -€20,105
down €20,105 (-9.4%), from €214,012 to €193,907
- Tax, wage and social debts +€3,148
up €3,148 (+44.2%), from €7,125 to €10,273
of which Remuneration and social security: +€1,868
Income statement
- Turnover +€25,182
up €25,182 (+12.4%), from €202,885 to €228,067
- Gross operating margin +€14,682
up €14,682 (+23.8%), from €61,774 to €76,456
- Purchases and services +€11,663
up €11,663 (+8.0%), from €145,819 to €157,482
- Staff costs +€10,613
up €10,613 (+32.4%), from €32,709 to €43,322
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.
Result 2024
-€1,302
Gross operating margin
+€14,682
Staff costs
-€10,613
Depreciation
-€1,248
Other operating charges
-€22
Other operating items
-€700
Financial income
+€141
Financial charges
-€338
Result 2025
€600
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€29,324
Investment
-€7,854
Financing
-€20,976
Cash 2024
€3,744
From operations (derived)
+€29,324
Net result for the year
+€600
Depreciation
+€22,086
Stocks and contracts
+€643
Receivables within one year
+€537
Deferred charges and accrued income
+€1,393
Trade debts
+€562
Tax, wage and social debts
+€3,148
Other debts
+€355
Investment (derived)
-€7,854
Investment in fixed assets (net)
-€7,854
Financing
-€20,976
Debts after one year
-€20,105
Current portion of long-term debt
+€387
Short-term financial debts
-€1,258
Cash 2025
€4,238
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €265,483 | €249,172 | -€16,311 | -6.1% |
| Fixed assets | 21/28 | €214,144 | €199,912 | -€14,232 | -6.6% |
| Tangible fixed assets | 22/27 | €214,078 | €199,846 | -€14,232 | -6.6% |
| Land and buildings | 22 | €193,158 | €176,482 | -€16,676 | -8.6% |
| Plant, machinery and equipment | 23 | €11,581 | €15,064 | +€3,483 | +30.1% |
| Furniture and vehicles | 24 | €9,339 | €8,300 | -€1,039 | -11.1% |
| Financial fixed assets | 28 | €66 | €66 | = | 0.0% |
| Current assets | 29/58 | €51,339 | €49,260 | -€2,079 | -4.0% |
| Stocks and contracts in progress | 3 | €15,212 | €14,569 | -€643 | -4.2% |
| Stocks | 30/36 | €15,212 | €14,569 | -€643 | -4.2% |
| Amounts receivable within one year | 40/41 | €30,513 | €29,976 | -€537 | -1.8% |
| Trade receivables | 40 | €16,383 | €14,016 | -€2,367 | -14.4% |
| Other amounts receivable | 41 | €14,130 | €15,960 | +€1,830 | +13.0% |
| Cash at bank and in hand | 54/58 | €3,744 | €4,238 | +€494 | +13.2% |
| Deferred charges and accrued income | 490/1 | €1,870 | €477 | -€1,393 | -74.5% |
| Total equity and liabilities | 10/49 | €265,483 | €249,172 | -€16,311 | -6.1% |
| Equity | 10/15 | -€13,481 | -€12,881 | +€600 | +4.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,941 | -€33,341 | +€600 | +1.8% |
| Amounts payable | 17/49 | €278,964 | €262,053 | -€16,911 | -6.1% |
| Amounts payable after more than one year | 17 | €214,012 | €193,907 | -€20,105 | -9.4% |
| Financial debts | 170/4 | €214,012 | €193,907 | -€20,105 | -9.4% |
| Amounts payable within one year | 42/48 | €64,921 | €68,115 | +€3,194 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | €22,944 | €23,331 | +€387 | +1.7% |
| Financial debts | 43 | €19,657 | €18,399 | -€1,258 | -6.4% |
| Credit institutions | 430/8 | €19,657 | €18,399 | -€1,258 | -6.4% |
| Trade debts | 44 | €12,730 | €13,292 | +€562 | +4.4% |
| Suppliers | 440/4 | €12,730 | €13,292 | +€562 | +4.4% |
| Taxes, remuneration and social security | 45 | €7,125 | €10,273 | +€3,148 | +44.2% |
| Taxes | 450/3 | €1,852 | €3,132 | +€1,280 | +69.1% |
| Remuneration and social security | 454/9 | €5,273 | €7,141 | +€1,868 | +35.4% |
| Other amounts payable | 47/48 | €2,465 | €2,820 | +€355 | +14.4% |
| Accrued charges and deferred income | 492/3 | €31 | €31 | = | 0.0% |
| Turnover | 70 | €202,885 | €228,067 | +€25,182 | +12.4% |
| Non-recurring operating income | 76A | - | €500 | +€500 | |
| Goods, raw materials, services and sundry goods | 60/61 | €145,819 | €157,482 | +€11,663 | +8.0% |
| Remuneration, social security and pensions | 62 | €32,709 | €43,322 | +€10,613 | +32.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,838 | €22,086 | +€1,248 | +6.0% |
| Other operating charges | 640/8 | €2,304 | €2,326 | +€22 | +1.0% |
| Non-recurring operating charges | 66A | - | €700 | +€700 | |
| Gross operating margin | 9900 | €61,774 | €76,456 | +€14,682 | +23.8% |
| Operating profit (loss) | 9901 | €5,923 | €8,022 | +€2,099 | +35.4% |
| Financial income | 75/76B | €699 | €840 | +€141 | +20.2% |
| Recurring financial income | 75 | €699 | €840 | +€141 | +20.2% |
| Financial charges | 65/66B | €7,924 | €8,262 | +€338 | +4.3% |
| Recurring financial charges | 65 | €7,924 | €8,262 | +€338 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,302 | €600 | +€1,902 | |
| Profit (loss) for the period | 9904 | -€1,302 | €600 | +€1,902 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,302 | €600 | +€1,902 |
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 22 October 2026 via checked.be.