Mirabello: 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
Mirabello
NACE 86.939, Human health activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€42,831
2024 · €54,640-€11,810
Equity
€533,118
2024 · €490,288+€42,831
Cash
€486,017
2024 · €576,735-€90,718
Balance sheet total
€777,963
2024 · €757,590+€20,372
Largest movements
Assets
- Cash -€90,718
down €90,718 (-15.7%), from €576,735 to €486,017
mainly Investment in fixed assets (net) (-€83,558) and Tax, wage and social debts (-€76,627)
- Tangible fixed assets +€76,942
up €76,942 (+213%), from €36,048 to €112,990
of which Assets under construction and advance payments: +€74,500
- Receivables within one year +€22,174
up €22,174 (+20.1%), from €110,100 to €132,273
of which Trade receivables: +€23,556
- Deferred charges and accrued income +€12,884
up €12,884 (+43.7%), from €29,452 to €42,336
Equity and liabilities
- Tax, wage and social debts -€76,627
down €76,627 (-31.2%), from €245,278 to €168,650
of which Remuneration and social security: -€60,749
- Trade debts +€55,241
up €55,241 (+594%), from €9,298 to €64,540
of which Suppliers: +€55,241
- Reserves +€54,640
up €54,640 (+12.7%), from €431,500 to €486,141
- Profit (loss) carried forward -€11,810
down €11,810 (-21.6%), from €54,640 to €42,831
Income statement
- Staff costs +€34,517
up €34,517 (+2.6%), from €1.3m to €1.3m
- Turnover +€28,075
up €28,075 (+1.8%), from €1.5m to €1.6m
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
€54,640
Gross operating margin
+€15,281
Staff costs
-€34,517
Depreciation
+€3,840
Write-downs
+€86
Other operating charges
-€49
Other operating items
+€9,266
Financial income
+€1,194
Financial charges
-€6,911
Result 2025
€42,831
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
-€7,161
Investment
-€83,558
Financing
€0
Cash 2024
€576,735
From operations (derived)
-€7,161
Net result for the year
+€42,831
Depreciation
+€7,525
Receivables within one year
-€22,174
Deferred charges and accrued income
-€12,884
Trade debts
+€55,241
Tax, wage and social debts
-€76,627
Accrued charges and deferred income
-€1,073
Investment (derived)
-€83,558
Investment in fixed assets (net)
-€83,558
Cash 2025
€486,017
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €757,590 | €777,963 | +€20,372 | +2.7% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €41,304 | €117,337 | +€76,033 | +184% |
| Intangible fixed assets | 21 | €1,321 | €0 | -€1,321 | -100% |
| Tangible fixed assets | 22/27 | €36,048 | €112,990 | +€76,942 | +213% |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €18,798 | €23,614 | +€4,816 | +25.6% |
| Leasing and similar rights | 25 | - | €0 | = | |
| Other tangible fixed assets | 26 | €17,250 | €14,876 | -€2,374 | -13.8% |
| Assets under construction and advance payments | 27 | - | €74,500 | +€74,500 | |
| Financial fixed assets | 28 | €3,935 | €4,347 | +€412 | +10.5% |
| Current assets | 29/58 | €716,286 | €660,626 | -€55,660 | -7.8% |
| Amounts receivable after more than one year | 29 | - | €0 | = | |
| Trade receivables | 290 | - | €0 | = | |
| Other amounts receivable | 291 | - | €0 | = | |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Stocks | 30/36 | - | €0 | = | |
| Contracts in progress | 37 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €110,100 | €132,273 | +€22,174 | +20.1% |
| Trade receivables | 40 | €108,717 | €132,273 | +€23,556 | +21.7% |
| Other amounts receivable | 41 | €1,382 | €0 | -€1,382 | -100% |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €576,735 | €486,017 | -€90,718 | -15.7% |
| Deferred charges and accrued income | 490/1 | €29,452 | €42,336 | +€12,884 | +43.7% |
| Total equity and liabilities | 10/49 | €757,590 | €777,963 | +€20,372 | +2.7% |
| Equity | 10/15 | €490,288 | €533,118 | +€42,831 | +8.7% |
| Contributions | 10/11 | €4,147 | €4,147 | = | 0.0% |
| Capital | 10 | €4,147 | €4,147 | = | 0.0% |
| Revaluation surpluses | 12 | - | €0 | = | |
| Reserves | 13 | €431,500 | €486,141 | +€54,640 | +12.7% |
| Profit (loss) carried forward | 14 | €54,640 | €42,831 | -€11,810 | -21.6% |
| Investment grants | 15 | - | €0 | = | |
| Provisions and deferred taxes | 16 | - | €0 | = | |
| Provisions for liabilities and charges | 160/5 | - | €0 | = | |
| Pensions and similar obligations | 160 | - | €0 | = | |
| Taxes | 161 | - | €0 | = | |
| Major repairs and maintenance | 162 | - | €0 | = | |
| Environmental obligations | 163 | - | €0 | = | |
| Other liabilities and charges | 164/5 | - | €0 | = | |
| Deferred taxes | 168 | - | €0 | = | |
| Amounts payable | 17/49 | €267,303 | €244,844 | -€22,458 | -8.4% |
| Amounts payable after more than one year | 17 | - | €0 | = | |
| Financial debts | 170/4 | - | €0 | = | |
| Trade debts | 175 | - | €0 | = | |
| Advances received on contracts in progress | 176 | - | €0 | = | |
| Other amounts payable | 178/9 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €254,576 | €233,190 | -€21,386 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | - | €0 | = | |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Other loans | 439 | - | €0 | = | |
| Trade debts | 44 | €9,298 | €64,540 | +€55,241 | +594% |
| Suppliers | 440/4 | €9,298 | €64,540 | +€55,241 | +594% |
| Bills of exchange payable | 441 | - | €0 | = | |
| Advances received on contracts in progress | 46 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | €245,278 | €168,650 | -€76,627 | -31.2% |
| Taxes | 450/3 | €16,550 | €672 | -€15,878 | -95.9% |
| Remuneration and social security | 454/9 | €228,728 | €167,978 | -€60,749 | -26.6% |
| Accrued charges and deferred income | 492/3 | €12,727 | €11,654 | -€1,073 | -8.4% |
| Turnover | 70 | €1,526,389 | €1,554,464 | +€28,075 | +1.8% |
| Non-recurring operating income | 76A | €292 | €1,707 | +€1,414 | +484% |
| Goods, raw materials, services and sundry goods | 60/61 | €259,143 | €272,772 | +€13,629 | +5.3% |
| Remuneration, social security and pensions | 62 | €1,307,432 | €1,341,949 | +€34,517 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,365 | €7,525 | -€3,840 | -33.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €86 | - | -€86 | |
| Other operating charges | 640/8 | - | €49 | +€49 | |
| Non-recurring operating charges | 66A | €9,266 | - | -€9,266 | |
| Gross operating margin | 9900 | €1,383,028 | €1,398,309 | +€15,281 | +1.1% |
| Operating profit (loss) | 9901 | €54,879 | €48,786 | -€6,093 | -11.1% |
| Financial income | 75/76B | - | €1,194 | +€1,194 | |
| Recurring financial income | 75 | - | €1,194 | +€1,194 | |
| Non-recurring financial income | 76B | - | €1,194 | +€1,194 | |
| Financial charges | 65/66B | €239 | €7,150 | +€6,911 | +2,893% |
| Recurring financial charges | 65 | €239 | €7,150 | +€6,911 | +2,893% |
| Profit (loss) for the period before taxes | 9903 | €54,640 | €42,831 | -€11,810 | -21.6% |
| Profit (loss) for the period | 9904 | €54,640 | €42,831 | -€11,810 | -21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €54,640 | €42,831 | -€11,810 | -21.6% |
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 13 October 2026 via checked.be.