MIRED: 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.
MIRED
Largest movements
- Receivables within one year +€22,666
up €22,666 (+57.0%), from €39,764 to €62,429
of which Trade receivables: +€20,915
- Cash +€8,752
up €8,752 (+47.5%), from €18,445 to €27,198
mainly Trade debts (+€33,580) and Net result for the year (+€7,166)
- Tangible fixed assets +€5,597
up €5,597 (+481.6%), from €1,162 to €6,759
- Trade debts +€33,580
up €33,580 (+509.2%), from €6,595 to €40,175
- Profit (loss) carried forward +€7,166
up €7,166 (+18.5%), from €38,785 to €45,951
- Tax, wage and social debts -€3,319
down €3,319 (-38.7%), from €8,575 to €5,256
- Gross operating margin -€46,178
down €46,178 (-64.2%), from €71,942 to €25,764
- Other operating charges -€37,347
down €37,347 (-78.6%), from €47,529 to €10,182
- Depreciation +€2,491
up €2,491 (+2687.9%), from €93 to €2,583
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,371 | €96,387 | +€37,015 | +62.3% |
| Fixed assets | 21/28 | €1,162 | €6,759 | +€5,597 | +481.6% |
| Tangible fixed assets | 22/27 | €1,162 | €6,759 | +€5,597 | +481.6% |
| Plant, machinery and equipment | 23 | €1,162 | €6,759 | +€5,597 | +481.6% |
| Current assets | 29/58 | €58,209 | €89,627 | +€31,418 | +54.0% |
| Amounts receivable within one year | 40/41 | €39,764 | €62,429 | +€22,666 | +57.0% |
| Trade receivables | 40 | €36,446 | €57,361 | +€20,915 | +57.4% |
| Other amounts receivable | 41 | €3,318 | €5,068 | +€1,750 | +52.8% |
| Cash at bank and in hand | 54/58 | €18,445 | €27,198 | +€8,752 | +47.5% |
| Total equity and liabilities | 10/49 | €59,371 | €96,387 | +€37,015 | +62.3% |
| Equity | 10/15 | €43,785 | €50,951 | +€7,166 | +16.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,785 | €45,951 | +€7,166 | +18.5% |
| Amounts payable | 17/49 | €15,586 | €45,436 | +€29,849 | +191.5% |
| Amounts payable within one year | 42/48 | €15,586 | €45,436 | +€29,849 | +191.5% |
| Trade debts | 44 | €6,595 | €40,175 | +€33,580 | +509.2% |
| Suppliers | 440/4 | €6,595 | €40,175 | +€33,580 | +509.2% |
| Taxes, remuneration and social security | 45 | €8,575 | €5,256 | -€3,319 | -38.7% |
| Taxes | 450/3 | €8,575 | €5,256 | -€3,319 | -38.7% |
| Other amounts payable | 47/48 | €415 | €4 | -€411 | -99.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93 | €2,583 | +€2,491 | +2687.9% |
| Other operating charges | 640/8 | €47,529 | €10,182 | -€37,347 | -78.6% |
| Gross operating margin | 9900 | €71,942 | €25,764 | -€46,178 | -64.2% |
| Operating profit (loss) | 9901 | €24,320 | €12,998 | -€11,322 | -46.6% |
| Financial income | 75/76B | - | €24 | +€24 | |
| Recurring financial income | 75 | - | €24 | +€24 | |
| Financial charges | 65/66B | €563 | €932 | +€369 | +65.5% |
| Recurring financial charges | 65 | €563 | €932 | +€369 | +65.5% |
| Profit (loss) for the period before taxes | 9903 | €23,757 | €12,091 | -€11,666 | -49.1% |
| Income taxes | 67/77 | €4,851 | €4,925 | +€74 | +1.5% |
| Profit (loss) for the period | 9904 | €18,906 | €7,166 | -€11,740 | -62.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,906 | €7,166 | -€11,740 | -62.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.