MIRAS-PROJECT: what changed
What changed
MIRAS-PROJECT
NACE 71.111, Activities of building architects
filed annual accounts (NBB)
Net result for the year
€16,930
2024 · €11,100+€5,830
Equity
-€109,197
2024 · -€126,127+€16,930
Cash
€11,608
2024 · €4,696+€6,912
Balance sheet total
€378,675
2024 · €417,573-€38,898
Largest movements
Assets
- Tangible fixed assets -€47,079
down €47,079 (-13.0%), from €362,052 to €314,973
of which Land and buildings: -€38,793
- Cash +€6,912
up €6,912 (+147%), from €4,696 to €11,608
mainly Depreciation (+€62,295) and Net result for the year (+€16,930)
Equity and liabilities
- Other debts -€32,085
down €32,085 (-10.0%), from €319,808 to €287,723
- Debts after one year -€22,579
down €22,579 (-12.5%), from €180,883 to €158,304
- Profit (loss) carried forward +€16,930
up €16,930 (+11.6%), from -€146,127 to -€129,197
Income statement
- Depreciation +€23,320
up €23,320 (+59.8%), from €38,975 to €62,295
- Gross operating margin +€16,673
up €16,673 (+10.0%), from €167,500 to €184,172
- Staff costs -€16,208
down €16,208 (-14.2%), from €113,857 to €97,649
- Financial income -€2,018
down €2,018 (-100%), from €2,018 to €0
of which Non-recurring financial income: -€2,005
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€11,100
Gross operating margin
+€16,673
Staff costs
+€16,208
Depreciation
-€23,320
Other operating charges
-€1,619
Financial income
-€2,018
Financial charges
-€133
Taxes
+€39
Result 2025
€16,930
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€44,519
Investment
-€15,216
Financing
-€22,392
Cash 2024
€4,696
From operations (derived)
+€44,519
Net result for the year
+€16,930
Depreciation
+€62,295
Receivables within one year
-€2,505
Deferred charges and accrued income
+€1,237
Trade debts
+€1,244
Tax, wage and social debts
-€2,596
Other debts
-€32,085
Investment (derived)
-€15,216
Investment in fixed assets (net)
-€15,216
Financing
-€22,392
Debts after one year
-€22,579
Current portion of long-term debt
+€187
Cash 2025
€11,608
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €417,573 | €378,675 | -€38,898 | -9.3% |
| Fixed assets | 21/28 | €362,152 | €315,073 | -€47,079 | -13.0% |
| Tangible fixed assets | 22/27 | €362,052 | €314,973 | -€47,079 | -13.0% |
| Land and buildings | 22 | €321,307 | €282,513 | -€38,793 | -12.1% |
| Plant, machinery and equipment | 23 | €171 | €0 | -€171 | -100% |
| Furniture and vehicles | 24 | €40,575 | €32,460 | -€8,115 | -20.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €55,421 | €63,602 | +€8,181 | +14.8% |
| Amounts receivable within one year | 40/41 | €47,681 | €50,187 | +€2,505 | +5.3% |
| Trade receivables | 40 | €46,514 | €49,552 | +€3,038 | +6.5% |
| Other amounts receivable | 41 | €1,167 | €635 | -€532 | -45.6% |
| Cash at bank and in hand | 54/58 | €4,696 | €11,608 | +€6,912 | +147% |
| Deferred charges and accrued income | 490/1 | €3,044 | €1,807 | -€1,237 | -40.6% |
| Total equity and liabilities | 10/49 | €417,573 | €378,675 | -€38,898 | -9.3% |
| Equity | 10/15 | -€126,127 | -€109,197 | +€16,930 | +13.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€146,127 | -€129,197 | +€16,930 | +11.6% |
| Amounts payable | 17/49 | €543,700 | €487,871 | -€55,828 | -10.3% |
| Amounts payable after more than one year | 17 | €180,883 | €158,304 | -€22,579 | -12.5% |
| Financial debts | 170/4 | €180,883 | €158,304 | -€22,579 | -12.5% |
| Amounts payable within one year | 42/48 | €362,817 | €329,568 | -€33,249 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | €22,392 | €22,579 | +€187 | +0.8% |
| Trade debts | 44 | €9,024 | €10,268 | +€1,244 | +13.8% |
| Suppliers | 440/4 | €9,024 | €10,268 | +€1,244 | +13.8% |
| Taxes, remuneration and social security | 45 | €11,593 | €8,997 | -€2,596 | -22.4% |
| Taxes | 450/3 | €1,394 | €5,608 | +€4,214 | +302% |
| Remuneration and social security | 454/9 | €10,199 | €3,389 | -€6,810 | -66.8% |
| Other amounts payable | 47/48 | €319,808 | €287,723 | -€32,085 | -10.0% |
| Remuneration, social security and pensions | 62 | €113,857 | €97,649 | -€16,208 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,975 | €62,295 | +€23,320 | +59.8% |
| Other operating charges | 640/8 | €1,551 | €3,170 | +€1,619 | +104% |
| Gross operating margin | 9900 | €167,500 | €184,172 | +€16,673 | +10.0% |
| Operating profit (loss) | 9901 | €13,116 | €21,058 | +€7,942 | +60.6% |
| Financial income | 75/76B | €2,018 | €0 | -€2,018 | -100% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -100% |
| Non-recurring financial income | 76B | €2,005 | €0 | -€2,005 | -100% |
| Financial charges | 65/66B | €3,863 | €3,997 | +€133 | +3.5% |
| Recurring financial charges | 65 | €3,863 | €3,997 | +€133 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €11,271 | €17,062 | +€5,791 | +51.4% |
| Income taxes | 67/77 | €171 | €132 | -€39 | -22.9% |
| Profit (loss) for the period | 9904 | €11,100 | €16,930 | +€5,830 | +52.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,100 | €16,930 | +€5,830 | +52.5% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.