MIRAN: 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.
MIRAN
Largest movements
- Cash -€45,726
down €45,726 (-85.2%), from €53,644 to €7,918
mainly Other debts (-€23,016) and Tax, wage and social debts (-€12,585)
- Other debts -€23,016
down €23,016 (-10.7%), from €215,081 to €192,065
- Gross operating margin -€48,470
down €48,470 (-90.0%), from €53,845 to €5,375
- Taxes -€12,600
down €12,600 (-97.3%), from €12,956 to €356
- Financial charges -€763
down €763 (-8.3%), from €9,133 to €8,371
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 | €1,945,973 | €1,893,540 | -€52,433 | -2.7% |
| Fixed assets | 21/28 | €1,845,787 | €1,845,787 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,500,000 | €1,500,000 | = | 0.0% |
| Land and buildings | 22 | €1,500,000 | €1,500,000 | = | 0.0% |
| Financial fixed assets | 28 | €345,787 | €345,787 | = | 0.0% |
| Current assets | 29/58 | €100,186 | €47,753 | -€52,433 | -52.3% |
| Amounts receivable within one year | 40/41 | €45,806 | €39,094 | -€6,712 | -14.7% |
| Trade receivables | 40 | €490 | - | -€490 | |
| Other amounts receivable | 41 | €45,316 | €39,094 | -€6,222 | -13.7% |
| Cash at bank and in hand | 54/58 | €53,644 | €7,918 | -€45,726 | -85.2% |
| Deferred charges and accrued income | 490/1 | €737 | €741 | +€5 | +0.7% |
| Total equity and liabilities | 10/49 | €1,945,973 | €1,893,540 | -€52,433 | -2.7% |
| Equity | 10/15 | €1,700,490 | €1,681,112 | -€19,378 | -1.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €1,335,211 | €1,335,211 | = | 0.0% |
| Reserves | 13 | €282,095 | €272,595 | -€9,500 | -3.4% |
| Distributable reserves | 133 | €282,095 | €272,595 | -€9,500 | -3.4% |
| Profit (loss) carried forward | 14 | €21,184 | €11,306 | -€9,878 | -46.6% |
| Amounts payable | 17/49 | €245,484 | €212,428 | -€33,055 | -13.5% |
| Amounts payable within one year | 42/48 | €232,949 | €204,632 | -€28,317 | -12.2% |
| Financial debts | 43 | - | €6,712 | +€6,712 | |
| Credit institutions | 430/8 | - | €6,712 | +€6,712 | |
| Trade debts | 44 | €5,284 | €5,855 | +€571 | +10.8% |
| Suppliers | 440/4 | €5,284 | €5,855 | +€571 | +10.8% |
| Taxes, remuneration and social security | 45 | €12,585 | - | -€12,585 | |
| Taxes | 450/3 | €12,585 | - | -€12,585 | |
| Other amounts payable | 47/48 | €215,081 | €192,065 | -€23,016 | -10.7% |
| Accrued charges and deferred income | 492/3 | €12,535 | €7,796 | -€4,739 | -37.8% |
| Other operating charges | 640/8 | €7,816 | €8,072 | +€256 | +3.3% |
| Gross operating margin | 9900 | €53,845 | €5,375 | -€48,470 | -90.0% |
| Operating profit (loss) | 9901 | €46,029 | -€2,697 | -€48,726 | |
| Financial income | 75/76B | €1,909 | €1,546 | -€363 | -19.0% |
| Recurring financial income | 75 | €1,909 | €1,546 | -€363 | -19.0% |
| Financial charges | 65/66B | €9,133 | €8,371 | -€763 | -8.3% |
| Recurring financial charges | 65 | €9,133 | €8,371 | -€763 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €38,805 | -€9,522 | -€48,326 | |
| Income taxes | 67/77 | €12,956 | €356 | -€12,600 | -97.3% |
| Profit (loss) for the period | 9904 | €25,849 | -€9,878 | -€35,726 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,849 | -€9,878 | -€35,726 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.