MIRABELLE: 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.
MIRABELLE
Largest movements
- Receivables within one year +€23,752
up €23,752 (+13.0%), from €182,571 to €206,323
of which Trade receivables: +€22,715
- Tangible fixed assets -€7,025
down €7,025 (-36.4%), from €19,313 to €12,288
of which Furniture and vehicles: -€5,757
- Cash -€6,073
down €6,073 (-10.0%), from €60,943 to €54,870
mainly Receivables within one year (-€23,752) and Trade debts (-€23,178)
- Stocks and contracts +€3,979
up €3,979 (+37.9%), from €10,489 to €14,468
- Trade debts -€23,178
down €23,178 (-45.3%), from €51,113 to €27,936
- Profit (loss) carried forward +€20,697
up €20,697 (+36.8%), from €56,258 to €76,954
- Tax, wage and social debts +€17,114
up €17,114 (+17.7%), from €96,645 to €113,759
of which Remuneration and social security: +€14,763
- Staff costs +€15,115
up €15,115 (+2.1%), from €705,932 to €721,048
- Gross operating margin +€13,093
up €13,093 (+1.7%), from €752,071 to €765,164
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €273,316 | €287,949 | +€14,633 | +5.4% |
| Fixed assets | 21/28 | €19,313 | €12,288 | -€7,025 | -36.4% |
| Tangible fixed assets | 22/27 | €19,313 | €12,288 | -€7,025 | -36.4% |
| Plant, machinery and equipment | 23 | - | €1,512 | +€1,512 | |
| Furniture and vehicles | 24 | €7,684 | €1,927 | -€5,757 | -74.9% |
| Other tangible fixed assets | 26 | €11,629 | €8,849 | -€2,780 | -23.9% |
| Current assets | 29/58 | €254,003 | €275,660 | +€21,658 | +8.5% |
| Stocks and contracts in progress | 3 | €10,489 | €14,468 | +€3,979 | +37.9% |
| Stocks | 30/36 | €10,489 | €14,468 | +€3,979 | +37.9% |
| Amounts receivable within one year | 40/41 | €182,571 | €206,323 | +€23,752 | +13.0% |
| Trade receivables | 40 | €15,893 | €38,609 | +€22,715 | +143% |
| Other amounts receivable | 41 | €166,677 | €167,714 | +€1,037 | +0.6% |
| Cash at bank and in hand | 54/58 | €60,943 | €54,870 | -€6,073 | -10.0% |
| Total equity and liabilities | 10/49 | €273,316 | €287,949 | +€14,633 | +5.4% |
| Equity | 10/15 | €125,558 | €146,254 | +€20,697 | +16.5% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €6,300 | €6,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,300 | €6,300 | = | 0.0% |
| Legal reserve | 130 | €6,300 | €6,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,258 | €76,954 | +€20,697 | +36.8% |
| Amounts payable | 17/49 | €147,758 | €141,694 | -€6,064 | -4.1% |
| Amounts payable within one year | 42/48 | €147,758 | €141,694 | -€6,064 | -4.1% |
| Trade debts | 44 | €51,113 | €27,936 | -€23,178 | -45.3% |
| Suppliers | 440/4 | €51,113 | €27,936 | -€23,178 | -45.3% |
| Taxes, remuneration and social security | 45 | €96,645 | €113,759 | +€17,114 | +17.7% |
| Taxes | 450/3 | €23,276 | €25,627 | +€2,351 | +10.1% |
| Remuneration and social security | 454/9 | €73,369 | €88,132 | +€14,763 | +20.1% |
| Remuneration, social security and pensions | 62 | €705,932 | €721,048 | +€15,115 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,500 | €4,137 | -€2,362 | -36.3% |
| Other operating charges | 640/8 | €4,823 | €7,661 | +€2,838 | +58.9% |
| Gross operating margin | 9900 | €752,071 | €765,164 | +€13,093 | +1.7% |
| Operating profit (loss) | 9901 | €34,816 | €32,319 | -€2,498 | -7.2% |
| Financial income | 75/76B | €3 | €2 | -€1 | -36.1% |
| Recurring financial income | 75 | €3 | €2 | -€1 | -36.1% |
| Financial charges | 65/66B | €9,324 | €10,894 | +€1,570 | +16.8% |
| Recurring financial charges | 65 | €9,324 | €10,894 | +€1,570 | +16.8% |
| Profit (loss) for the period before taxes | 9903 | €25,495 | €21,427 | -€4,069 | -16.0% |
| Income taxes | 67/77 | €718 | €730 | +€12 | +1.6% |
| Profit (loss) for the period | 9904 | €24,777 | €20,697 | -€4,080 | -16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,777 | €20,697 | -€4,080 | -16.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.