MIRACLE DESIGNS: what changed
Two fiscal 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.
MIRACLE DESIGNS
Largest movements
- Tangible fixed assets -€73,649
down €73,649 (-6.0%), from €1.2m to €1.2m
of which Land and buildings: -€73,276
- Current investments +€50,000
new in 2025: €50,000
- Receivables within one year -€22,368
down €22,368 (-99.4%), from €22,494 to €126
of which Other amounts receivable: -€21,890
- Debts after one year -€100,801
down €100,801 (-13.0%), from €776,235 to €675,434
- Reserves +€40,630
up €40,630 (+11.6%), from €351,165 to €391,795
of which Distributable reserves: +€40,630
- Gross operating margin +€32,746
up €32,746 (+27.0%), from €121,082 to €153,829
- Taxes +€11,728
new in 2025: €11,728
- Depreciation +€7,614
up €7,614 (+11.5%), from €66,036 to €73,649
- Other operating charges +€2,927
up €2,927 (+30.0%), from €9,755 to €12,682
- Financial charges +€2,856
up €2,856 (+22.4%), from €12,758 to €15,614
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.
Cash bridge derived
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 | €1,295,160 | €1,244,783 | -€50,377 | -3.9% |
| Fixed assets | 21/28 | €1,226,600 | €1,152,951 | -€73,649 | -6.0% |
| Tangible fixed assets | 22/27 | €1,226,532 | €1,152,882 | -€73,649 | -6.0% |
| Land and buildings | 22 | €1,223,403 | €1,150,127 | -€73,276 | -6.0% |
| Plant, machinery and equipment | 23 | €3,128 | €2,755 | -€373 | -11.9% |
| Financial fixed assets | 28 | €68 | €68 | = | 0.0% |
| Current assets | 29/58 | €68,560 | €91,832 | +€23,272 | +33.9% |
| Amounts receivable within one year | 40/41 | €22,494 | €126 | -€22,368 | -99.4% |
| Trade receivables | 40 | €478 | €0 | -€478 | -100.0% |
| Other amounts receivable | 41 | €22,016 | €126 | -€21,890 | -99.4% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €46,067 | €41,706 | -€4,360 | -9.5% |
| Total equity and liabilities | 10/49 | €1,295,160 | €1,244,783 | -€50,377 | -3.9% |
| Equity | 10/15 | €413,165 | €453,795 | +€40,630 | +9.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €351,165 | €391,795 | +€40,630 | +11.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €344,965 | €385,595 | +€40,630 | +11.8% |
| Amounts payable | 17/49 | €881,995 | €790,988 | -€91,008 | -10.3% |
| Amounts payable after more than one year | 17 | €776,235 | €675,434 | -€100,801 | -13.0% |
| Financial debts | 170/4 | €776,235 | €675,434 | -€100,801 | -13.0% |
| Amounts payable within one year | 42/48 | €104,682 | €115,553 | +€10,871 | +10.4% |
| Current portion of amounts payable after more than one year | 42 | €99,180 | €100,801 | +€1,621 | +1.6% |
| Trade debts | 44 | €0 | €1,055 | +€1,055 | |
| Suppliers | 440/4 | €0 | €1,055 | +€1,055 | |
| Taxes, remuneration and social security | 45 | €106 | €8,017 | +€7,911 | +7465.8% |
| Taxes | 450/3 | €106 | €8,017 | +€7,911 | +7465.8% |
| Other amounts payable | 47/48 | €5,396 | €5,681 | +€285 | +5.3% |
| Accrued charges and deferred income | 492/3 | €1,078 | €0 | -€1,078 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,036 | €73,649 | +€7,614 | +11.5% |
| Other operating charges | 640/8 | €9,755 | €12,682 | +€2,927 | +30.0% |
| Gross operating margin | 9900 | €121,082 | €153,829 | +€32,746 | +27.0% |
| Operating profit (loss) | 9901 | €45,292 | €67,497 | +€22,205 | +49.0% |
| Financial income | 75/76B | €766 | €475 | -€291 | -38.0% |
| Recurring financial income | 75 | €766 | €475 | -€291 | -38.0% |
| Financial charges | 65/66B | €12,758 | €15,614 | +€2,856 | +22.4% |
| Recurring financial charges | 65 | €12,758 | €15,614 | +€2,856 | +22.4% |
| Profit (loss) for the period before taxes | 9903 | €33,300 | €52,358 | +€19,058 | +57.2% |
| Income taxes | 67/77 | - | €11,728 | +€11,728 | |
| Profit (loss) for the period | 9904 | €33,300 | €40,630 | +€7,331 | +22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,300 | €40,630 | +€7,331 | +22.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.