MIRALIS: 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.
MIRALIS
Largest movements
- Current investments +€65,751
new in 2025: €65,751
- Receivables within one year +€37,016
up €37,016 (+132.8%), from €27,879 to €64,896
- Tangible fixed assets -€4,542
down €4,542 (-13.0%), from €34,823 to €30,281
of which Furniture and vehicles: -€2,880
- Cash +€2,833
up €2,833 (+11.3%), from €25,126 to €27,959
mainly Debts after one year (+€33,173) and Tax, wage and social debts (+€26,999)
- Debts after one year +€33,173
new in 2025: €33,173
- Tax, wage and social debts +€26,999
up €26,999 (+160.9%), from €16,782 to €43,781
- Trade debts +€15,659
up €15,659 (+97.9%), from €15,987 to €31,646
- Current portion of long-term debt +€11,974
new in 2025: €11,974
- Profit (loss) carried forward +€5,385
no longer reported in 2025 (was -€5,385)
- Gross operating margin +€12,571
up €12,571 (+95.0%), from €13,228 to €25,799
- Other operating charges -€3,203
down €3,203 (-55.0%), from €5,828 to €2,625
- Taxes +€3,198
up €3,198 (+152.3%), from €2,099 to €5,297
- Depreciation -€1,879
down €1,879 (-18.0%), from €10,457 to €8,578
- Financial charges +€927
up €927 (+404.8%), from €229 to €1,156
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 | €89,950 | €191,074 | +€101,124 | +112.4% |
| Fixed assets | 21/28 | €34,823 | €30,281 | -€4,542 | -13.0% |
| Tangible fixed assets | 22/27 | €34,823 | €30,281 | -€4,542 | -13.0% |
| Furniture and vehicles | 24 | €23,189 | €20,309 | -€2,880 | -12.4% |
| Other tangible fixed assets | 26 | €11,634 | €9,972 | -€1,662 | -14.3% |
| Current assets | 29/58 | €55,127 | €160,793 | +€105,666 | +191.7% |
| Amounts receivable within one year | 40/41 | €27,879 | €64,896 | +€37,016 | +132.8% |
| Trade receivables | 40 | €27,879 | €64,896 | +€37,016 | +132.8% |
| Current investments | 50/53 | - | €65,751 | +€65,751 | |
| Cash at bank and in hand | 54/58 | €25,126 | €27,959 | +€2,833 | +11.3% |
| Deferred charges and accrued income | 490/1 | €2,122 | €2,188 | +€66 | +3.1% |
| Total equity and liabilities | 10/49 | €89,950 | €191,074 | +€101,124 | +112.4% |
| Equity | 10/15 | €50,737 | €58,880 | +€8,143 | +16.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €49,922 | €52,680 | +€2,758 | +5.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €48,062 | €50,820 | +€2,758 | +5.7% |
| Profit (loss) carried forward | 14 | -€5,385 | - | +€5,385 | |
| Amounts payable | 17/49 | €39,213 | €132,194 | +€92,981 | +237.1% |
| Amounts payable after more than one year | 17 | - | €33,173 | +€33,173 | |
| Financial debts | 170/4 | - | €33,173 | +€33,173 | |
| Amounts payable within one year | 42/48 | €39,213 | €99,021 | +€59,808 | +152.5% |
| Current portion of amounts payable after more than one year | 42 | - | €11,974 | +€11,974 | |
| Financial debts | 43 | €3,348 | €3,689 | +€341 | +10.2% |
| Other loans | 439 | €3,348 | €3,689 | +€341 | +10.2% |
| Trade debts | 44 | €15,987 | €31,646 | +€15,659 | +97.9% |
| Suppliers | 440/4 | €15,987 | €31,646 | +€15,659 | +97.9% |
| Taxes, remuneration and social security | 45 | €16,782 | €43,781 | +€26,999 | +160.9% |
| Taxes | 450/3 | €16,782 | €43,781 | +€26,999 | +160.9% |
| Other amounts payable | 47/48 | €3,096 | €7,931 | +€4,835 | +156.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,457 | €8,578 | -€1,879 | -18.0% |
| Other operating charges | 640/8 | €5,828 | €2,625 | -€3,203 | -55.0% |
| Gross operating margin | 9900 | €13,228 | €25,799 | +€12,571 | +95.0% |
| Operating profit (loss) | 9901 | -€3,057 | €14,596 | +€17,653 | |
| Financial charges | 65/66B | €229 | €1,156 | +€927 | +404.8% |
| Recurring financial charges | 65 | €229 | €1,156 | +€927 | +404.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,286 | €13,440 | +€16,726 | |
| Income taxes | 67/77 | €2,099 | €5,297 | +€3,198 | +152.3% |
| Profit (loss) for the period | 9904 | -€5,385 | €8,143 | +€13,528 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,385 | €8,143 | +€13,528 |
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 8 October 2026 via checked.be.