MIRANDA: 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.
MIRANDA
Largest movements
- Cash +€8,965
up €8,965 (+11.5%), from €78,222 to €87,188
mainly Net result for the year (+€13,710) and Depreciation (+€7,747)
- Tangible fixed assets -€7,747
down €7,747 (-2.8%), from €280,154 to €272,407
of which Land and buildings: -€7,587
- Receivables within one year +€4,864
up €4,864 (+20.9%), from €23,328 to €28,192
of which Other amounts receivable: +€4,039
- Profit (loss) carried forward +€13,710
up €13,710 (+11.3%), from -€121,022 to -€107,312
- Tax, wage and social debts -€6,945
down €6,945 (-94.3%), from €7,368 to €423
of which Remuneration and social security: -€3,958
- Gross operating margin -€21,173
down €21,173 (-28.7%), from €73,872 to €52,699
- Staff costs -€3,472
down €3,472 (-12.5%), from €27,669 to €24,197
- Financial income -€853
no longer reported in 2024 (was €853)
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 | €403,427 | €409,646 | +€6,219 | +1.5% |
| Fixed assets | 21/28 | €280,263 | €272,516 | -€7,747 | -2.8% |
| Tangible fixed assets | 22/27 | €280,154 | €272,407 | -€7,747 | -2.8% |
| Land and buildings | 22 | €278,876 | €271,289 | -€7,587 | -2.7% |
| Plant, machinery and equipment | 23 | €1,278 | €1,118 | -€160 | -12.5% |
| Financial fixed assets | 28 | €109 | €109 | = | 0.0% |
| Current assets | 29/58 | €123,164 | €137,129 | +€13,966 | +11.3% |
| Amounts receivable within one year | 40/41 | €23,328 | €28,192 | +€4,864 | +20.9% |
| Trade receivables | 40 | €13,080 | €13,905 | +€825 | +6.3% |
| Other amounts receivable | 41 | €10,248 | €14,287 | +€4,039 | +39.4% |
| Current investments | 50/53 | €18,277 | €18,277 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €78,222 | €87,188 | +€8,965 | +11.5% |
| Deferred charges and accrued income | 490/1 | €3,337 | €3,473 | +€136 | +4.1% |
| Total equity and liabilities | 10/49 | €403,427 | €409,646 | +€6,219 | +1.5% |
| Equity | 10/15 | €395,433 | €409,143 | +€13,710 | +3.5% |
| Contributions | 10/11 | €516,238 | €516,238 | = | 0.0% |
| Capital | 10 | €516,238 | €516,238 | = | 0.0% |
| Issued capital | 100 | €516,238 | €516,238 | = | 0.0% |
| Reserves | 13 | €217 | €217 | = | 0.0% |
| Non-distributable reserves | 130/1 | €217 | €217 | = | 0.0% |
| Legal reserve | 130 | €217 | €217 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€121,022 | -€107,312 | +€13,710 | +11.3% |
| Amounts payable | 17/49 | €7,994 | €503 | -€7,491 | -93.7% |
| Amounts payable within one year | 42/48 | €7,994 | €503 | -€7,491 | -93.7% |
| Trade debts | 44 | €626 | €56 | -€569 | -91.0% |
| Suppliers | 440/4 | €626 | €56 | -€569 | -91.0% |
| Taxes, remuneration and social security | 45 | €7,368 | €423 | -€6,945 | -94.3% |
| Taxes | 450/3 | €2,987 | - | -€2,987 | |
| Remuneration and social security | 454/9 | €4,381 | €423 | -€3,958 | -90.3% |
| Other amounts payable | 47/48 | - | €23 | +€23 | |
| Non-recurring operating income | 76A | €850 | - | -€850 | |
| Remuneration, social security and pensions | 62 | €27,669 | €24,197 | -€3,472 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,747 | €7,747 | +€0 | 0.0% |
| Other operating charges | 640/8 | €6,190 | €6,352 | +€162 | +2.6% |
| Gross operating margin | 9900 | €73,872 | €52,699 | -€21,173 | -28.7% |
| Operating profit (loss) | 9901 | €32,267 | €14,403 | -€17,863 | -55.4% |
| Financial income | 75/76B | €853 | - | -€853 | |
| Recurring financial income | 75 | €853 | - | -€853 | |
| Financial charges | 65/66B | €428 | €694 | +€266 | +62.1% |
| Recurring financial charges | 65 | €428 | €694 | +€266 | +62.1% |
| Profit (loss) for the period before taxes | 9903 | €32,692 | €13,710 | -€18,982 | -58.1% |
| Profit (loss) for the period | 9904 | €32,692 | €13,710 | -€18,982 | -58.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,692 | €13,710 | -€18,982 | -58.1% |
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 30 September 2026 via checked.be.