MIRAGUL: 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.
MIRAGUL
Largest movements
- Cash +€25,848
up €25,848 (+432.5%), from €5,977 to €31,825
mainly Net result for the year (+€22,289) and Receivables within one year (+€20,104)
- Receivables within one year -€20,104
down €20,104 (-52.3%), from €38,419 to €18,315
of which Trade receivables: -€29,195
- Tangible fixed assets -€2,658
down €2,658 (-52.3%), from €5,079 to €2,422
- Trade debts -€25,298
down €25,298 (-93.2%), from €27,155 to €1,857
- Profit (loss) carried forward +€22,289
up €22,289 (+221.3%), from €10,074 to €32,363
- Tax, wage and social debts +€6,142
up €6,142 (+198.8%), from €3,089 to €9,231
- Gross operating margin +€37,094
up €37,094 (+344.0%), from €10,782 to €47,876
- Staff costs +€11,835
up €11,835 (+45927.0%), from €26 to €11,861
- Taxes +€6,064
up €6,064 (+532.1%), from €1,140 to €7,204
- Other operating charges -€1,864
down €1,864 (-59.1%), from €3,151 to €1,287
- Financial charges -€1,259
down €1,259 (-32.8%), from €3,836 to €2,576
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.
Cash bridge derived
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 | €55,620 | €58,753 | +€3,133 | +5.6% |
| Fixed assets | 21/28 | €5,224 | €2,567 | -€2,658 | -50.9% |
| Tangible fixed assets | 22/27 | €5,079 | €2,422 | -€2,658 | -52.3% |
| Plant, machinery and equipment | 23 | €5,079 | €2,422 | -€2,658 | -52.3% |
| Financial fixed assets | 28 | €145 | €145 | = | 0.0% |
| Current assets | 29/58 | €50,396 | €56,186 | +€5,791 | +11.5% |
| Stocks and contracts in progress | 3 | €6,000 | €6,047 | +€47 | +0.8% |
| Stocks | 30/36 | €6,000 | €6,047 | +€47 | +0.8% |
| Amounts receivable within one year | 40/41 | €38,419 | €18,315 | -€20,104 | -52.3% |
| Trade receivables | 40 | €34,481 | €5,286 | -€29,195 | -84.7% |
| Other amounts receivable | 41 | €3,938 | €13,028 | +€9,091 | +230.9% |
| Cash at bank and in hand | 54/58 | €5,977 | €31,825 | +€25,848 | +432.5% |
| Total equity and liabilities | 10/49 | €55,620 | €58,753 | +€3,133 | +5.6% |
| Equity | 10/15 | €25,375 | €47,664 | +€22,289 | +87.8% |
| Contributions | 10/11 | €15,200 | €15,200 | = | 0.0% |
| Reserves | 13 | €101 | €101 | = | 0.0% |
| Non-distributable reserves | 130/1 | €101 | €101 | = | 0.0% |
| Reserves not available under the articles | 1311 | €101 | €101 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,074 | €32,363 | +€22,289 | +221.3% |
| Amounts payable | 17/49 | €30,244 | €11,089 | -€19,156 | -63.3% |
| Amounts payable within one year | 42/48 | €30,244 | €11,089 | -€19,156 | -63.3% |
| Trade debts | 44 | €27,155 | €1,857 | -€25,298 | -93.2% |
| Suppliers | 440/4 | €27,155 | €1,857 | -€25,298 | -93.2% |
| Taxes, remuneration and social security | 45 | €3,089 | €9,231 | +€6,142 | +198.8% |
| Taxes | 450/3 | €3,089 | €9,231 | +€6,142 | +198.8% |
| Remuneration, social security and pensions | 62 | €26 | €11,861 | +€11,835 | +45927.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,268 | €2,658 | +€390 | +17.2% |
| Other operating charges | 640/8 | €3,151 | €1,287 | -€1,864 | -59.1% |
| Gross operating margin | 9900 | €10,782 | €47,876 | +€37,094 | +344.0% |
| Operating profit (loss) | 9901 | €5,337 | €32,070 | +€26,732 | +500.9% |
| Financial charges | 65/66B | €3,836 | €2,576 | -€1,259 | -32.8% |
| Recurring financial charges | 65 | €3,836 | €2,576 | -€1,259 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | €1,501 | €29,493 | +€27,992 | +1864.7% |
| Income taxes | 67/77 | €1,140 | €7,204 | +€6,064 | +532.1% |
| Profit (loss) for the period | 9904 | €361 | €22,289 | +€21,928 | +6068.1% |
| Profit (loss) for the period to be appropriated | 9905 | €361 | €22,289 | +€21,928 | +6068.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.