@MIRANDA TRANSLATION SERVICES: 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 TRANSLATION SERVICES
Largest movements
- Cash -€24,921
down €24,921 (-40.0%), from €62,307 to €37,387
mainly Net result for the year (-€12,026) and Other debts (-€9,542)
- Tangible fixed assets -€10,925
down €10,925 (-29.8%), from €36,689 to €25,764
of which Furniture and vehicles: -€12,363
- Receivables within one year +€9,416
up €9,416 (+33.7%), from €27,921 to €37,337
of which Trade receivables: +€8,386
- Profit (loss) carried forward -€12,107
no longer reported in 2025 (was €12,107)
- Other debts -€9,542
down €9,542 (-45.3%), from €21,068 to €11,526
- Trade debts -€3,601
down €3,601 (-27.8%), from €12,946 to €9,345
- Gross operating margin -€13,464
down €13,464 (-78.9%), from €17,064 to €3,600
- Depreciation +€9,492
up €9,492 (+179%), from €5,293 to €14,785
- Taxes -€1,740
down €1,740 (-92.9%), from €1,872 to €132
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 | €127,653 | €101,537 | -€26,116 | -20.5% |
| Fixed assets | 21/28 | €36,689 | €25,764 | -€10,925 | -29.8% |
| Tangible fixed assets | 22/27 | €36,689 | €25,764 | -€10,925 | -29.8% |
| Plant, machinery and equipment | 23 | - | €1,438 | +€1,438 | |
| Furniture and vehicles | 24 | €36,689 | €24,326 | -€12,363 | -33.7% |
| Current assets | 29/58 | €90,964 | €75,773 | -€15,191 | -16.7% |
| Amounts receivable within one year | 40/41 | €27,921 | €37,337 | +€9,416 | +33.7% |
| Trade receivables | 40 | €23,083 | €31,469 | +€8,386 | +36.3% |
| Other amounts receivable | 41 | €4,838 | €5,868 | +€1,030 | +21.3% |
| Cash at bank and in hand | 54/58 | €62,307 | €37,387 | -€24,921 | -40.0% |
| Deferred charges and accrued income | 490/1 | €736 | €1,049 | +€313 | +42.5% |
| Total equity and liabilities | 10/49 | €127,653 | €101,537 | -€26,116 | -20.5% |
| Equity | 10/15 | €89,234 | €77,208 | -€12,026 | -13.5% |
| Contributions | 10/11 | €33,200 | €33,200 | = | 0.0% |
| Contributions outside capital | 11 | €33,200 | €33,200 | = | 0.0% |
| Other | 1109/19 | €33,200 | €33,200 | = | 0.0% |
| Reserves | 13 | €43,927 | €44,008 | +€81 | +0.2% |
| Tax-exempt reserves | 132 | €6,827 | €6,827 | = | 0.0% |
| Distributable reserves | 133 | €37,100 | €37,181 | +€81 | +0.2% |
| Profit (loss) carried forward | 14 | €12,107 | - | -€12,107 | |
| Amounts payable | 17/49 | €38,419 | €24,328 | -€14,090 | -36.7% |
| Amounts payable within one year | 42/48 | €38,419 | €24,328 | -€14,090 | -36.7% |
| Trade debts | 44 | €12,946 | €9,345 | -€3,601 | -27.8% |
| Suppliers | 440/4 | €12,946 | €9,345 | -€3,601 | -27.8% |
| Taxes, remuneration and social security | 45 | €4,404 | €3,457 | -€947 | -21.5% |
| Taxes | 450/3 | €4,404 | €3,457 | -€947 | -21.5% |
| Other amounts payable | 47/48 | €21,068 | €11,526 | -€9,542 | -45.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,293 | €14,785 | +€9,492 | +179% |
| Other operating charges | 640/8 | €500 | €570 | +€70 | +13.9% |
| Non-recurring operating charges | 66A | €2,112 | - | -€2,112 | |
| Gross operating margin | 9900 | €17,064 | €3,600 | -€13,464 | -78.9% |
| Operating profit (loss) | 9901 | €9,159 | -€11,755 | -€20,913 | |
| Financial income | 75/76B | €0 | €13 | +€13 | +63,550% |
| Recurring financial income | 75 | €0 | €13 | +€13 | +63,550% |
| Financial charges | 65/66B | €174 | €152 | -€22 | -12.8% |
| Recurring financial charges | 65 | €174 | €152 | -€22 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €8,985 | -€11,894 | -€20,878 | |
| Income taxes | 67/77 | €1,872 | €132 | -€1,740 | -92.9% |
| Profit (loss) for the period | 9904 | €7,113 | -€12,026 | -€19,138 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,113 | -€12,026 | -€19,138 |
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 28 October 2026 via checked.be.