MIRANE CONSULTING: 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.
MIRANE CONSULTING
Largest movements
- Cash +€50,623
up €50,623 (+37.6%), from €134,555 to €185,178
mainly Other debts (+€149,969) and Net result for the year (+€85,631)
- Receivables within one year +€14,059
up €14,059 (+61.8%), from €22,747 to €36,806
of which Other amounts receivable: +€16,527
- Other debts +€149,969
up €149,969 (+481,132%), from €31 to €150,000
- Profit (loss) carried forward -€64,369
down €64,369 (-52.0%), from €123,843 to €59,474
- Tax, wage and social debts -€17,316
down €17,316 (-70.6%), from €24,540 to €7,225
- Trade debts -€3,266
down €3,266 (-55.9%), from €5,844 to €2,577
- Taxes -€17,122
no longer reported in 2025 (was €17,122)
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 | €157,550 | €222,376 | +€64,826 | +41.1% |
| Fixed assets | 21/28 | €80 | €80 | = | 0.0% |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €157,470 | €222,295 | +€64,826 | +41.2% |
| Amounts receivable within one year | 40/41 | €22,747 | €36,806 | +€14,059 | +61.8% |
| Trade receivables | 40 | €19,747 | €17,279 | -€2,468 | -12.5% |
| Other amounts receivable | 41 | €3,000 | €19,527 | +€16,527 | +551% |
| Cash at bank and in hand | 54/58 | €134,555 | €185,178 | +€50,623 | +37.6% |
| Deferred charges and accrued income | 490/1 | €168 | €311 | +€144 | +85.8% |
| Total equity and liabilities | 10/49 | €157,550 | €222,376 | +€64,826 | +41.1% |
| Equity | 10/15 | €126,043 | €61,674 | -€64,369 | -51.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Legal reserve | 130 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €123,843 | €59,474 | -€64,369 | -52.0% |
| Amounts payable | 17/49 | €31,507 | €160,702 | +€129,195 | +410% |
| Amounts payable within one year | 42/48 | €30,415 | €159,802 | +€129,387 | +425% |
| Trade debts | 44 | €5,844 | €2,577 | -€3,266 | -55.9% |
| Suppliers | 440/4 | €5,844 | €2,577 | -€3,266 | -55.9% |
| Taxes, remuneration and social security | 45 | €24,540 | €7,225 | -€17,316 | -70.6% |
| Taxes | 450/3 | €24,540 | €7,225 | -€17,316 | -70.6% |
| Other amounts payable | 47/48 | €31 | €150,000 | +€149,969 | +481,132% |
| Accrued charges and deferred income | 492/3 | €1,092 | €900 | -€192 | -17.6% |
| Other operating charges | 640/8 | €384 | €195 | -€189 | -49.2% |
| Gross operating margin | 9900 | €85,319 | €85,976 | +€657 | +0.8% |
| Operating profit (loss) | 9901 | €84,935 | €85,781 | +€846 | +1.0% |
| Financial charges | 65/66B | €120 | €150 | +€30 | +25.0% |
| Recurring financial charges | 65 | €120 | €150 | +€30 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | €84,815 | €85,631 | +€816 | +1.0% |
| Income taxes | 67/77 | €17,122 | - | -€17,122 | |
| Profit (loss) for the period | 9904 | €67,693 | €85,631 | +€17,938 | +26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €67,693 | €85,631 | +€17,938 | +26.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.