Mirafzal: 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.
Mirafzal
Largest movements
- Stocks and contracts -€51,063
down €51,063 (-63.0%), from €81,063 to €30,000
- Tangible fixed assets +€22,835
up €22,835 (+878%), from €2,600 to €25,436
of which Furniture and vehicles: +€23,330
- Deferred charges and accrued income +€4,716
new in 2024: €4,716
- Intangible fixed assets -€4,280
down €4,280 (-20.6%), from €20,816 to €16,536
- Trade debts +€69,951
up €69,951 (+5,387%), from €1,299 to €71,250
- Profit (loss) carried forward -€68,456
down €68,456, from €3,871 to -€64,585
- Other debts -€40,582
down €40,582 (-38.6%), from €105,181 to €64,600
- Accrued charges and deferred income +€6,100
new in 2024: €6,100
- Advances received +€5,706
new in 2024: €5,706
- Gross operating margin -€56,896
down €56,896, from €4,543 to -€52,353
- Depreciation +€7,743
up €7,743 (+909%), from €852 to €8,595
- Financial charges +€4,623
up €4,623 (+3,105%), from €149 to €4,771
- Other operating charges +€1,558
up €1,558 (+106%), from €1,466 to €3,024
- Taxes -€702
down €702, from €415 to -€287
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 | €113,128 | €85,071 | -€28,057 | -24.8% |
| Fixed assets | 21/28 | €24,837 | €43,392 | +€18,555 | +74.7% |
| Intangible fixed assets | 21 | €20,816 | €16,536 | -€4,280 | -20.6% |
| Tangible fixed assets | 22/27 | €2,600 | €25,436 | +€22,835 | +878% |
| Plant, machinery and equipment | 23 | €1,017 | €523 | -€495 | -48.6% |
| Furniture and vehicles | 24 | €1,583 | €24,913 | +€23,330 | +1,474% |
| Financial fixed assets | 28 | €1,420 | €1,420 | = | 0.0% |
| Current assets | 29/58 | €88,291 | €41,679 | -€46,612 | -52.8% |
| Stocks and contracts in progress | 3 | €81,063 | €30,000 | -€51,063 | -63.0% |
| Stocks | 30/36 | €81,063 | €30,000 | -€51,063 | -63.0% |
| Amounts receivable within one year | 40/41 | €6,141 | €6,775 | +€634 | +10.3% |
| Other amounts receivable | 41 | €6,141 | €6,775 | +€634 | +10.3% |
| Cash at bank and in hand | 54/58 | €1,087 | €188 | -€899 | -82.7% |
| Deferred charges and accrued income | 490/1 | - | €4,716 | +€4,716 | |
| Total equity and liabilities | 10/49 | €113,128 | €85,071 | -€28,057 | -24.8% |
| Equity | 10/15 | €5,871 | -€62,585 | -€68,456 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,871 | -€64,585 | -€68,456 | |
| Amounts payable | 17/49 | €107,256 | €147,655 | +€40,399 | +37.7% |
| Amounts payable within one year | 42/48 | €107,256 | €141,555 | +€34,299 | +32.0% |
| Trade debts | 44 | €1,299 | €71,250 | +€69,951 | +5,387% |
| Suppliers | 440/4 | €1,299 | €71,250 | +€69,951 | +5,387% |
| Advances received on contracts in progress | 46 | - | €5,706 | +€5,706 | |
| Taxes, remuneration and social security | 45 | €776 | €0 | -€776 | -100% |
| Taxes | 450/3 | €776 | €0 | -€776 | -100% |
| Other amounts payable | 47/48 | €105,181 | €64,600 | -€40,582 | -38.6% |
| Accrued charges and deferred income | 492/3 | - | €6,100 | +€6,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €852 | €8,595 | +€7,743 | +909% |
| Other operating charges | 640/8 | €1,466 | €3,024 | +€1,558 | +106% |
| Gross operating margin | 9900 | €4,543 | -€52,353 | -€56,896 | |
| Operating profit (loss) | 9901 | €2,226 | -€63,971 | -€66,197 | |
| Financial charges | 65/66B | €149 | €4,771 | +€4,623 | +3,105% |
| Recurring financial charges | 65 | €149 | €4,771 | +€4,623 | +3,105% |
| Profit (loss) for the period before taxes | 9903 | €2,077 | -€68,743 | -€70,820 | |
| Income taxes | 67/77 | €415 | -€287 | -€702 | |
| Profit (loss) for the period | 9904 | €1,661 | -€68,456 | -€70,117 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,661 | -€68,456 | -€70,117 |
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 30 October 2026 via checked.be.