MIRAL CONCEPT: 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.
MIRAL CONCEPT
Largest movements
- Tangible fixed assets -€21,468
down €21,468 (-48.4%), from €44,396 to €22,927
of which Furniture and vehicles: -€15,232
- Receivables within one year +€8,035
up €8,035 (+12.1%), from €66,641 to €74,676
of which Trade receivables: +€23,535
- Intangible fixed assets -€2,800
down €2,800 (-33.3%), from €8,400 to €5,600
- Deferred charges and accrued income -€2,410
down €2,410 (-69.0%), from €3,494 to €1,083
- Cash -€1,351
down €1,351 (-42.1%), from €3,209 to €1,858
mainly Other debts (-€56,219) and Receivables within one year (-€8,035)
- Other debts -€56,219
down €56,219 (-98.8%), from €56,930 to €710
- Profit (loss) carried forward +€20,157
up €20,157 (+343%), from €5,871 to €26,028
- Trade debts +€13,468
up €13,468 (+41.6%), from €32,363 to €45,831
- Tax, wage and social debts +€2,601
up €2,601 (+21.0%), from €12,376 to €14,976
of which Taxes: +€7,501
- Gross operating margin +€54,175
up €54,175 (+1,016%), from €5,332 to €59,507
- Taxes +€7,105
up €7,105 (+3,501%), from €203 to €7,308
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,139 | €106,145 | -€19,995 | -15.9% |
| Fixed assets | 21/28 | €52,796 | €28,527 | -€24,268 | -46.0% |
| Intangible fixed assets | 21 | €8,400 | €5,600 | -€2,800 | -33.3% |
| Tangible fixed assets | 22/27 | €44,396 | €22,927 | -€21,468 | -48.4% |
| Plant, machinery and equipment | 23 | €18,530 | €12,294 | -€6,237 | -33.7% |
| Furniture and vehicles | 24 | €25,866 | €10,634 | -€15,232 | -58.9% |
| Current assets | 29/58 | €73,344 | €77,618 | +€4,274 | +5.8% |
| Amounts receivable within one year | 40/41 | €66,641 | €74,676 | +€8,035 | +12.1% |
| Trade receivables | 40 | €51,141 | €74,676 | +€23,535 | +46.0% |
| Other amounts receivable | 41 | €15,500 | - | -€15,500 | |
| Cash at bank and in hand | 54/58 | €3,209 | €1,858 | -€1,351 | -42.1% |
| Deferred charges and accrued income | 490/1 | €3,494 | €1,083 | -€2,410 | -69.0% |
| Total equity and liabilities | 10/49 | €126,139 | €106,145 | -€19,995 | -15.9% |
| Equity | 10/15 | €24,471 | €44,628 | +€20,157 | +82.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,871 | €26,028 | +€20,157 | +343% |
| Amounts payable | 17/49 | €101,668 | €61,517 | -€40,151 | -39.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €101,668 | €61,517 | -€40,151 | -39.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €32,363 | €45,831 | +€13,468 | +41.6% |
| Suppliers | 440/4 | €32,363 | €45,831 | +€13,468 | +41.6% |
| Taxes, remuneration and social security | 45 | €12,376 | €14,976 | +€2,601 | +21.0% |
| Taxes | 450/3 | €7,476 | €14,976 | +€7,501 | +100% |
| Remuneration and social security | 454/9 | €4,900 | - | -€4,900 | |
| Other amounts payable | 47/48 | €56,930 | €710 | -€56,219 | -98.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,858 | €24,268 | +€410 | +1.7% |
| Other operating charges | 640/8 | €4,617 | €5,021 | +€403 | +8.7% |
| Non-recurring operating charges | 66A | €2,707 | - | -€2,707 | |
| Gross operating margin | 9900 | €5,332 | €59,507 | +€54,175 | +1,016% |
| Operating profit (loss) | 9901 | -€25,850 | €30,218 | +€56,068 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,432 | €2,753 | +€322 | +13.2% |
| Recurring financial charges | 65 | €2,432 | €2,753 | +€322 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | -€28,282 | €27,464 | +€55,746 | |
| Income taxes | 67/77 | €203 | €7,308 | +€7,105 | +3,501% |
| Profit (loss) for the period | 9904 | -€28,485 | €20,157 | +€48,641 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,485 | €20,157 | +€48,641 |
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 15 October 2026 via checked.be.