MIRANDASOUSS: 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.
MIRANDASOUSS
Largest movements
- Receivables within one year +€42,758
up €42,758 (+36.9%), from €115,997 to €158,755
of which Other amounts receivable: +€25,029
- Stocks and contracts +€14,126
up €14,126 (+509%), from €2,775 to €16,901
- Cash -€8,079
down €8,079 (-49.6%), from €16,274 to €8,195
mainly Receivables within one year (-€42,758) and Stocks and contracts (-€14,126)
- Profit (loss) carried forward +€24,631
up €24,631 (+34.8%), from €70,854 to €95,485
- Trade debts +€17,136
up €17,136 (+39.9%), from €42,958 to €60,094
- Tax, wage and social debts +€8,152
up €8,152 (+77.5%), from €10,517 to €18,669
- Gross operating margin -€2,605
down €2,605 (-6.5%), from €40,172 to €37,567
- Taxes -€711
down €711 (-7.2%), from €9,837 to €9,126
- Other operating charges -€548
down €548 (-45.0%), from €1,218 to €670
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 | €143,563 | €193,459 | +€49,896 | +34.8% |
| Current assets | 29/58 | €143,563 | €193,459 | +€49,896 | +34.8% |
| Stocks and contracts in progress | 3 | €2,775 | €16,901 | +€14,126 | +509% |
| Stocks | 30/36 | €2,775 | €16,901 | +€14,126 | +509% |
| Amounts receivable within one year | 40/41 | €115,997 | €158,755 | +€42,758 | +36.9% |
| Trade receivables | 40 | €2,338 | €20,067 | +€17,729 | +758% |
| Other amounts receivable | 41 | €113,659 | €138,688 | +€25,029 | +22.0% |
| Cash at bank and in hand | 54/58 | €16,274 | €8,195 | -€8,079 | -49.6% |
| Deferred charges and accrued income | 490/1 | €8,517 | €9,608 | +€1,091 | +12.8% |
| Total equity and liabilities | 10/49 | €143,563 | €193,459 | +€49,896 | +34.8% |
| Equity | 10/15 | €90,065 | €114,696 | +€24,631 | +27.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €611 | €611 | = | 0.0% |
| Distributable reserves | 133 | €611 | €611 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,854 | €95,485 | +€24,631 | +34.8% |
| Amounts payable | 17/49 | €53,499 | €78,764 | +€25,265 | +47.2% |
| Amounts payable within one year | 42/48 | €53,475 | €78,764 | +€25,288 | +47.3% |
| Trade debts | 44 | €42,958 | €60,094 | +€17,136 | +39.9% |
| Suppliers | 440/4 | €42,958 | €60,094 | +€17,136 | +39.9% |
| Taxes, remuneration and social security | 45 | €10,517 | €18,669 | +€8,152 | +77.5% |
| Taxes | 450/3 | €10,517 | €18,669 | +€8,152 | +77.5% |
| Accrued charges and deferred income | 492/3 | €23 | - | -€23 | |
| Other operating charges | 640/8 | €1,218 | €670 | -€548 | -45.0% |
| Gross operating margin | 9900 | €40,172 | €37,567 | -€2,605 | -6.5% |
| Operating profit (loss) | 9901 | €38,954 | €36,897 | -€2,057 | -5.3% |
| Financial income | 75/76B | €1 | €0 | -€0 | -57.4% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -57.4% |
| Financial charges | 65/66B | €3,277 | €3,141 | -€137 | -4.2% |
| Recurring financial charges | 65 | €3,277 | €3,141 | -€137 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €35,677 | €33,757 | -€1,920 | -5.4% |
| Income taxes | 67/77 | €9,837 | €9,126 | -€711 | -7.2% |
| Profit (loss) for the period | 9904 | €25,840 | €24,631 | -€1,209 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,840 | €24,631 | -€1,209 | -4.7% |
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 24 October 2026 via checked.be.