MIRANDA DOES LEITOES: 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.
MIRANDA DOES LEITOES
Largest movements
- Tangible fixed assets -€12,869
down €12,869 (-41.8%), from €30,815 to €17,946
- Cash -€11,097
down €11,097 (-28.8%), from €38,590 to €27,493
mainly Net result for the year (-€16,146) and Trade debts (-€14,787)
- Receivables within one year -€3,791
down €3,791 (-39.9%), from €9,508 to €5,717
- Stocks and contracts -€2,767
down €2,767 (-58.3%), from €4,744 to €1,976
- Profit (loss) carried forward -€16,146
down €16,146, from €8,358 to -€7,788
- Trade debts -€14,787
down €14,787 (-45.3%), from €32,663 to €17,876
- Tax, wage and social debts +€1,321
up €1,321 (+19.9%), from €6,655 to €7,976
of which Remuneration and social security: +€1,120
- Other debts -€1,038
down €1,038 (-3.0%), from €34,241 to €33,203
- Gross operating margin -€30,014
down €30,014 (-66.8%), from €44,946 to €14,931
- Depreciation +€4,542
up €4,542 (+48.7%), from €9,321 to €13,863
- Taxes -€3,839
no longer reported in 2025 (was €3,839)
- Staff costs +€2,561
up €2,561 (+27.4%), from €9,335 to €11,896
- Other operating charges -€2,296
down €2,296 (-35.3%), from €6,502 to €4,206
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 | €84,917 | €54,267 | -€30,649 | -36.1% |
| Fixed assets | 21/28 | €30,815 | €17,946 | -€12,869 | -41.8% |
| Tangible fixed assets | 22/27 | €30,815 | €17,946 | -€12,869 | -41.8% |
| Furniture and vehicles | 24 | €30,815 | €17,946 | -€12,869 | -41.8% |
| Current assets | 29/58 | €54,102 | €36,321 | -€17,780 | -32.9% |
| Stocks and contracts in progress | 3 | €4,744 | €1,976 | -€2,767 | -58.3% |
| Stocks | 30/36 | €4,744 | €1,976 | -€2,767 | -58.3% |
| Amounts receivable within one year | 40/41 | €9,508 | €5,717 | -€3,791 | -39.9% |
| Trade receivables | 40 | €9,508 | €5,717 | -€3,791 | -39.9% |
| Cash at bank and in hand | 54/58 | €38,590 | €27,493 | -€11,097 | -28.8% |
| Deferred charges and accrued income | 490/1 | €1,260 | €1,135 | -€125 | -9.9% |
| Total equity and liabilities | 10/49 | €84,917 | €54,267 | -€30,649 | -36.1% |
| Equity | 10/15 | €11,358 | -€4,788 | -€16,146 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,358 | -€7,788 | -€16,146 | |
| Amounts payable | 17/49 | €73,559 | €59,055 | -€14,504 | -19.7% |
| Amounts payable within one year | 42/48 | €73,559 | €59,055 | -€14,504 | -19.7% |
| Trade debts | 44 | €32,663 | €17,876 | -€14,787 | -45.3% |
| Suppliers | 440/4 | €32,663 | €17,876 | -€14,787 | -45.3% |
| Taxes, remuneration and social security | 45 | €6,655 | €7,976 | +€1,321 | +19.9% |
| Taxes | 450/3 | €5,929 | €6,131 | +€202 | +3.4% |
| Remuneration and social security | 454/9 | €725 | €1,845 | +€1,120 | +154.4% |
| Other amounts payable | 47/48 | €34,241 | €33,203 | -€1,038 | -3.0% |
| Remuneration, social security and pensions | 62 | €9,335 | €11,896 | +€2,561 | +27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,321 | €13,863 | +€4,542 | +48.7% |
| Other operating charges | 640/8 | €6,502 | €4,206 | -€2,296 | -35.3% |
| Gross operating margin | 9900 | €44,946 | €14,931 | -€30,014 | -66.8% |
| Operating profit (loss) | 9901 | €19,787 | -€15,034 | -€34,821 | |
| Financial income | 75/76B | €80 | €0 | -€80 | -99.9% |
| Recurring financial income | 75 | €80 | €0 | -€80 | -99.9% |
| Financial charges | 65/66B | €1,389 | €1,112 | -€277 | -19.9% |
| Recurring financial charges | 65 | €1,389 | €1,112 | -€277 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €18,478 | -€16,146 | -€34,624 | |
| Income taxes | 67/77 | €3,839 | - | -€3,839 | |
| Profit (loss) for the period | 9904 | €14,639 | -€16,146 | -€30,785 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,639 | -€16,146 | -€30,785 |
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 10 October 2026 via checked.be.