MIRAPHIL: 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.
MIRAPHIL
Largest movements
- Tangible fixed assets -€70,559
down €70,559 (-5.0%), from €1.4m to €1.3m
of which Land and buildings: -€49,014
- Receivables within one year +€50,081
up €50,081 (+455.6%), from €10,993 to €61,074
- Deferred charges and accrued income -€16,470
down €16,470 (-46.5%), from €35,400 to €18,930
- Debts after one year -€55,663
down €55,663 (-14.1%), from €394,744 to €339,081
- Reserves +€17,202
up €17,202 (+13.3%), from €129,164 to €146,366
- Depreciation -€16,246
down €16,246 (-23.1%), from €70,430 to €54,184
- Taxes +€7,001
up €7,001 (+1581.7%), from €443 to €7,444
- Other operating charges +€6,851
up €6,851 (+1069.3%), from €641 to €7,492
- Gross operating margin +€5,129
up €5,129 (+5.2%), from €99,178 to €104,307
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 | €1,451,680 | €1,416,926 | -€34,754 | -2.4% |
| Fixed assets | 21/28 | €1,402,415 | €1,331,855 | -€70,559 | -5.0% |
| Tangible fixed assets | 22/27 | €1,402,415 | €1,331,855 | -€70,559 | -5.0% |
| Land and buildings | 22 | €1,371,933 | €1,322,919 | -€49,014 | -3.6% |
| Plant, machinery and equipment | 23 | €9,359 | €5,595 | -€3,764 | -40.2% |
| Furniture and vehicles | 24 | €21,123 | €3,342 | -€17,781 | -84.2% |
| Current assets | 29/58 | €49,265 | €85,071 | +€35,806 | +72.7% |
| Amounts receivable within one year | 40/41 | €10,993 | €61,074 | +€50,081 | +455.6% |
| Other amounts receivable | 41 | €10,993 | €61,074 | +€50,081 | +455.6% |
| Cash at bank and in hand | 54/58 | €2,872 | €5,067 | +€2,195 | +76.4% |
| Deferred charges and accrued income | 490/1 | €35,400 | €18,930 | -€16,470 | -46.5% |
| Total equity and liabilities | 10/49 | €1,451,680 | €1,416,926 | -€34,754 | -2.4% |
| Equity | 10/15 | €148,996 | €166,198 | +€17,202 | +11.5% |
| Contributions | 10/11 | €19,831 | €19,831 | = | 0.0% |
| Outside capital | 11 | €19,831 | €19,831 | = | 0.0% |
| Other | 1109/19 | €19,831 | €19,831 | = | 0.0% |
| Reserves | 13 | €129,164 | €146,366 | +€17,202 | +13.3% |
| Distributable reserves | 133 | €129,164 | €146,366 | +€17,202 | +13.3% |
| Provisions and deferred taxes | 16 | €71,539 | €71,539 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €71,539 | €71,539 | = | 0.0% |
| Pensions and similar obligations | 160 | €71,539 | €71,539 | = | 0.0% |
| Amounts payable | 17/49 | €1,231,145 | €1,179,190 | -€51,956 | -4.2% |
| Amounts payable after more than one year | 17 | €394,744 | €339,081 | -€55,663 | -14.1% |
| Financial debts | 170/4 | €394,744 | €339,081 | -€55,663 | -14.1% |
| Amounts payable within one year | 42/48 | €836,402 | €836,922 | +€520 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €54,830 | €56,903 | +€2,073 | +3.8% |
| Trade debts | 44 | €2,760 | €500 | -€2,260 | -81.9% |
| Suppliers | 440/4 | €2,760 | €500 | -€2,260 | -81.9% |
| Taxes, remuneration and social security | 45 | €6,231 | €9,284 | +€3,052 | +49.0% |
| Taxes | 450/3 | €6,231 | €9,284 | +€3,052 | +49.0% |
| Other amounts payable | 47/48 | €772,581 | €770,235 | -€2,346 | -0.3% |
| Accrued charges and deferred income | 492/3 | - | €3,187 | +€3,187 | |
| Non-recurring operating income | 76A | - | €6,800 | +€6,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,430 | €54,184 | -€16,246 | -23.1% |
| Other operating charges | 640/8 | €641 | €7,492 | +€6,851 | +1069.3% |
| Gross operating margin | 9900 | €99,178 | €104,307 | +€5,129 | +5.2% |
| Operating profit (loss) | 9901 | €28,107 | €42,631 | +€14,524 | +51.7% |
| Financial income | 75/76B | €1 | €1 | +€0 | +13.9% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +13.9% |
| Financial charges | 65/66B | €18,354 | €17,986 | -€368 | -2.0% |
| Recurring financial charges | 65 | €18,354 | €17,986 | -€368 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €9,754 | €24,646 | +€14,892 | +152.7% |
| Income taxes | 67/77 | €443 | €7,444 | +€7,001 | +1581.7% |
| Profit (loss) for the period | 9904 | €9,311 | €17,202 | +€7,891 | +84.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,311 | €17,202 | +€7,891 | +84.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.