MIREMA: 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.
MIREMA
Largest movements
- Tangible fixed assets -€37,517
down €37,517 (-18.3%), from €204,861 to €167,344
of which Furniture and vehicles: -€26,018
- Receivables within one year +€23,042
up €23,042 (+173.9%), from €13,247 to €36,289
of which Other amounts receivable: +€22,870
- Reserves +€82,565
up €82,565 (+172.5%), from €47,859 to €130,424
- Profit (loss) carried forward -€77,078
no longer reported in 2025 (was €77,078)
- Debts after one year -€12,449
down €12,449 (-46.9%), from €26,537 to €14,088
- Other debts +€12,421
up €12,421 (+228.2%), from €5,443 to €17,864
- Trade debts -€9,647
down €9,647 (-56.9%), from €16,956 to €7,310
- Financial income -€5,431
no longer reported in 2025 (was €5,431)
of which Financial income: -€5,431
- Taxes -€1,732
down €1,732 (-43.9%), from €3,950 to €2,218
- Gross operating margin -€1,144
down €1,144 (-2.2%), from €50,919 to €49,775
- Depreciation +€1,119
up €1,119 (+3.1%), from €36,399 to €37,517
- Other operating charges +€1,066
up €1,066 (+64.2%), from €1,661 to €2,728
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 | €223,082 | €209,492 | -€13,590 | -6.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €204,861 | €167,344 | -€37,517 | -18.3% |
| Tangible fixed assets | 22/27 | €204,861 | €167,344 | -€37,517 | -18.3% |
| Land and buildings | 22 | €139,721 | €128,222 | -€11,499 | -8.2% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €65,140 | €39,122 | -€26,018 | -39.9% |
| Current assets | 29/58 | €18,221 | €42,149 | +€23,928 | +131.3% |
| Amounts receivable within one year | 40/41 | €13,247 | €36,289 | +€23,042 | +173.9% |
| Trade receivables | 40 | €3,515 | €3,688 | +€172 | +4.9% |
| Other amounts receivable | 41 | €9,731 | €32,601 | +€22,870 | +235.0% |
| Cash at bank and in hand | 54/58 | €2,019 | €682 | -€1,337 | -66.2% |
| Deferred charges and accrued income | 490/1 | €2,955 | €5,178 | +€2,223 | +75.2% |
| Total equity and liabilities | 10/49 | €223,082 | €209,492 | -€13,590 | -6.1% |
| Equity | 10/15 | €143,529 | €149,016 | +€5,487 | +3.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €47,859 | €130,424 | +€82,565 | +172.5% |
| Distributable reserves | 133 | €47,859 | €130,424 | +€82,565 | +172.5% |
| Profit (loss) carried forward | 14 | €77,078 | - | -€77,078 | |
| Amounts payable | 17/49 | €79,553 | €60,476 | -€19,076 | -24.0% |
| Amounts payable after more than one year | 17 | €26,537 | €14,088 | -€12,449 | -46.9% |
| Financial debts | 170/4 | €26,537 | €14,088 | -€12,449 | -46.9% |
| Amounts payable within one year | 42/48 | €48,762 | €46,334 | -€2,429 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €11,937 | €12,449 | +€511 | +4.3% |
| Trade debts | 44 | €16,956 | €7,310 | -€9,647 | -56.9% |
| Suppliers | 440/4 | €16,956 | €7,310 | -€9,647 | -56.9% |
| Taxes, remuneration and social security | 45 | €14,426 | €8,712 | -€5,714 | -39.6% |
| Taxes | 450/3 | €14,426 | €8,712 | -€5,714 | -39.6% |
| Other amounts payable | 47/48 | €5,443 | €17,864 | +€12,421 | +228.2% |
| Accrued charges and deferred income | 492/3 | €4,253 | €54 | -€4,199 | -98.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,399 | €37,517 | +€1,119 | +3.1% |
| Other operating charges | 640/8 | €1,661 | €2,728 | +€1,066 | +64.2% |
| Non-recurring operating charges | 66A | €495 | €106 | -€389 | -78.6% |
| Gross operating margin | 9900 | €50,919 | €49,775 | -€1,144 | -2.2% |
| Operating profit (loss) | 9901 | €12,364 | €9,424 | -€2,940 | -23.8% |
| Financial income | 75/76B | €5,431 | - | -€5,431 | |
| Recurring financial income | 75 | €5,431 | - | -€5,431 | |
| Non-recurring financial income | 76B | €5,431 | - | -€5,431 | |
| Financial charges | 65/66B | €2,250 | €1,720 | -€531 | -23.6% |
| Recurring financial charges | 65 | €2,250 | €1,720 | -€531 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | €15,545 | €7,705 | -€7,841 | -50.4% |
| Income taxes | 67/77 | €3,950 | €2,218 | -€1,732 | -43.9% |
| Profit (loss) for the period | 9904 | €11,595 | €5,487 | -€6,108 | -52.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,595 | €5,487 | -€6,108 | -52.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.