MIRABELO: 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.
MIRABELO
Largest movements
- Receivables within one year +€12,586
up €12,586 (+20.1%), from €62,592 to €75,177
of which Other amounts receivable: +€31,692
- Cash -€3,049
down €3,049 (-99.5%), from €3,065 to €17
mainly Receivables within one year (-€12,586) and Other debts (-€6,433)
- Tangible fixed assets -€2,666
down €2,666 (-50.0%), from €5,334 to €2,667
of which Furniture and vehicles: -€5,334
- Profit (loss) carried forward +€7,699
up €7,699 (+22.7%), from €33,856 to €41,554
- Other debts -€6,433
no longer reported in 2024 (was €6,433)
- Trade debts +€4,381
up €4,381 (+17.7%), from €24,810 to €29,191
of which Bills of exchange payable: +€19,343
- Debts after one year +€1,373
new in 2024: €1,373
- Turnover -€15,836
down €15,836 (-12.6%), from €125,417 to €109,581
- Gross operating margin -€9,342
down €9,342 (-33.4%), from €27,979 to €18,638
- Purchases and services -€6,495
down €6,495 (-6.7%), from €97,438 to €90,943
- Financial charges +€2,646
up €2,646 (+1,856%), from €143 to €2,788
- Taxes -€2,159
down €2,159 (-41.8%), from €5,170 to €3,011
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 | €74,738 | €81,259 | +€6,521 | +8.7% |
| Fixed assets | 21/28 | €8,803 | €5,787 | -€3,016 | -34.3% |
| Intangible fixed assets | 21 | €3,469 | €3,119 | -€350 | -10.1% |
| Tangible fixed assets | 22/27 | €5,334 | €2,667 | -€2,666 | -50.0% |
| Furniture and vehicles | 24 | €5,334 | - | -€5,334 | |
| Leasing and similar rights | 25 | - | €2,667 | +€2,667 | |
| Current assets | 29/58 | €65,936 | €75,473 | +€9,537 | +14.5% |
| Amounts receivable within one year | 40/41 | €62,592 | €75,177 | +€12,586 | +20.1% |
| Trade receivables | 40 | €59,114 | €40,007 | -€19,107 | -32.3% |
| Other amounts receivable | 41 | €3,478 | €35,170 | +€31,692 | +911% |
| Cash at bank and in hand | 54/58 | €3,065 | €17 | -€3,049 | -99.5% |
| Deferred charges and accrued income | 490/1 | €279 | €279 | = | 0.0% |
| Total equity and liabilities | 10/49 | €74,738 | €81,259 | +€6,521 | +8.7% |
| Equity | 10/15 | €34,856 | €42,554 | +€7,699 | +22.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,856 | €41,554 | +€7,699 | +22.7% |
| Amounts payable | 17/49 | €39,883 | €38,705 | -€1,178 | -3.0% |
| Amounts payable after more than one year | 17 | - | €1,373 | +€1,373 | |
| Financial debts | 170/4 | - | €1,373 | +€1,373 | |
| Amounts payable within one year | 42/48 | €39,883 | €37,332 | -€2,551 | -6.4% |
| Trade debts | 44 | €24,810 | €29,191 | +€4,381 | +17.7% |
| Suppliers | 440/4 | €23,892 | €8,930 | -€14,962 | -62.6% |
| Bills of exchange payable | 441 | €918 | €20,261 | +€19,343 | +2,107% |
| Taxes, remuneration and social security | 45 | €8,640 | €8,141 | -€498 | -5.8% |
| Taxes | 450/3 | €8,640 | €8,141 | -€498 | -5.8% |
| Other amounts payable | 47/48 | €6,433 | - | -€6,433 | |
| Turnover | 70 | €125,417 | €109,581 | -€15,836 | -12.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €97,438 | €90,943 | -€6,495 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,666 | €3,016 | +€350 | +13.1% |
| Other operating charges | 640/8 | €1 | €2,123 | +€2,122 | +165,755% |
| Gross operating margin | 9900 | €27,979 | €18,638 | -€9,342 | -33.4% |
| Operating profit (loss) | 9901 | €25,312 | €13,498 | -€11,813 | -46.7% |
| Financial charges | 65/66B | €143 | €2,788 | +€2,646 | +1,856% |
| Recurring financial charges | 65 | €143 | €2,788 | +€2,646 | +1,856% |
| Profit (loss) for the period before taxes | 9903 | €25,169 | €10,710 | -€14,459 | -57.4% |
| Income taxes | 67/77 | €5,170 | €3,011 | -€2,159 | -41.8% |
| Profit (loss) for the period | 9904 | €19,999 | €7,699 | -€12,300 | -61.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,999 | €7,699 | -€12,300 | -61.5% |
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 18 October 2026 via checked.be.