MIRELLA: 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.
MIRELLA
Largest movements
- Receivables within one year -€196,231
down €196,231 (-98.5%), from €199,248 to €3,017
of which Other amounts receivable: -€198,508
- Cash +€171,553
up €171,553 (+172%), from €99,917 to €271,471
mainly Receivables within one year (+€196,231) and Net result for the year (+€184,401)
- Other debts -€20,000
down €20,000 (-10.0%), from €200,000 to €180,000
- Tax, wage and social debts -€9,079
down €9,079 (-12.3%), from €73,522 to €64,443
- Profit (loss) carried forward +€4,401
up €4,401 (+21.4%), from €20,569 to €24,970
- Gross operating margin -€49,334
down €49,334 (-16.8%), from €294,229 to €244,895
- Taxes -€12,056
down €12,056 (-16.4%), from €73,523 to €61,467
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 | €299,165 | €274,487 | -€24,677 | -8.2% |
| Current assets | 29/58 | €299,165 | €274,487 | -€24,677 | -8.2% |
| Amounts receivable within one year | 40/41 | €199,248 | €3,017 | -€196,231 | -98.5% |
| Trade receivables | 40 | - | €2,277 | +€2,277 | |
| Other amounts receivable | 41 | €199,248 | €740 | -€198,508 | -99.6% |
| Cash at bank and in hand | 54/58 | €99,917 | €271,471 | +€171,553 | +172% |
| Total equity and liabilities | 10/49 | €299,165 | €274,487 | -€24,677 | -8.2% |
| Equity | 10/15 | €21,569 | €25,970 | +€4,401 | +20.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,569 | €24,970 | +€4,401 | +21.4% |
| Amounts payable | 17/49 | €277,596 | €248,517 | -€29,079 | -10.5% |
| Amounts payable within one year | 42/48 | €277,596 | €248,517 | -€29,079 | -10.5% |
| Trade debts | 44 | €4,074 | €4,074 | = | 0.0% |
| Suppliers | 440/4 | €4,074 | €4,074 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €73,522 | €64,443 | -€9,079 | -12.3% |
| Taxes | 450/3 | €73,522 | €64,443 | -€9,079 | -12.3% |
| Other amounts payable | 47/48 | €200,000 | €180,000 | -€20,000 | -10.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €294,229 | €244,895 | -€49,334 | -16.8% |
| Operating profit (loss) | 9901 | €293,844 | €244,507 | -€49,337 | -16.8% |
| Financial income | 75/76B | €250 | €1,492 | +€1,243 | +497% |
| Recurring financial income | 75 | €250 | €1,492 | +€1,243 | +497% |
| Financial charges | 65/66B | €3 | €132 | +€129 | +4,863% |
| Recurring financial charges | 65 | €3 | €132 | +€129 | +4,863% |
| Profit (loss) for the period before taxes | 9903 | €294,091 | €245,868 | -€48,223 | -16.4% |
| Income taxes | 67/77 | €73,523 | €61,467 | -€12,056 | -16.4% |
| Profit (loss) for the period | 9904 | €220,569 | €184,401 | -€36,167 | -16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €220,569 | €184,401 | -€36,167 | -16.4% |
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 14 October 2026 via checked.be.