MIRICA Constantin: 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.
MIRICA Constantin
Largest movements
- Receivables within one year +€16,806
up €16,806 (+99.2%), from €16,943 to €33,749
of which Other amounts receivable: +€16,245
- Cash -€5,642
down €5,642 (-51.6%), from €10,930 to €5,288
mainly Receivables within one year (-€16,806) and Investment in fixed assets (net) (-€1,864)
- Tangible fixed assets -€1,424
down €1,424 (-19.1%), from €7,460 to €6,035
- Profit (loss) carried forward +€6,197
up €6,197 (+245%), from €2,534 to €8,730
- Trade debts +€3,543
up €3,543 (+72.9%), from €4,860 to €8,403
- Provisions -€23,200
no longer reported in 2025 (was €23,200)
- Financial charges +€20,062
up €20,062 (+599%), from €3,350 to €23,412
- Taxes -€5,061
down €5,061 (-64.5%), from €7,846 to €2,785
- Gross operating margin -€4,099
down €4,099 (-9.6%), from €42,674 to €38,574
- Depreciation +€844
up €844 (+29.2%), from €2,890 to €3,735
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 | €37,799 | €47,239 | +€9,440 | +25.0% |
| Formation expenses | 20 | €1,613 | €1,167 | -€446 | -27.6% |
| Fixed assets | 21/28 | €7,515 | €6,090 | -€1,424 | -19.0% |
| Tangible fixed assets | 22/27 | €7,460 | €6,035 | -€1,424 | -19.1% |
| Furniture and vehicles | 24 | €7,460 | €6,035 | -€1,424 | -19.1% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €28,671 | €39,981 | +€11,310 | +39.4% |
| Amounts receivable within one year | 40/41 | €16,943 | €33,749 | +€16,806 | +99.2% |
| Trade receivables | 40 | €15,534 | €16,095 | +€561 | +3.6% |
| Other amounts receivable | 41 | €1,409 | €17,654 | +€16,245 | +1,153% |
| Cash at bank and in hand | 54/58 | €10,930 | €5,288 | -€5,642 | -51.6% |
| Deferred charges and accrued income | 490/1 | €798 | €944 | +€146 | +18.3% |
| Total equity and liabilities | 10/49 | €37,799 | €47,239 | +€9,440 | +25.0% |
| Equity | 10/15 | €5,534 | €11,730 | +€6,197 | +112% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,534 | €8,730 | +€6,197 | +245% |
| Provisions and deferred taxes | 16 | €23,200 | €23,200 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €23,200 | €23,200 | = | 0.0% |
| Other liabilities and charges | 164/5 | €23,200 | €23,200 | = | 0.0% |
| Amounts payable | 17/49 | €9,065 | €12,308 | +€3,243 | +35.8% |
| Amounts payable within one year | 42/48 | €9,065 | €12,308 | +€3,243 | +35.8% |
| Trade debts | 44 | €4,860 | €8,403 | +€3,543 | +72.9% |
| Suppliers | 440/4 | €4,860 | €8,403 | +€3,543 | +72.9% |
| Taxes, remuneration and social security | 45 | €4,205 | €3,906 | -€299 | -7.1% |
| Taxes | 450/3 | €4,205 | €3,906 | -€299 | -7.1% |
| Remuneration, social security and pensions | 62 | €2,854 | €2,474 | -€380 | -13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,890 | €3,735 | +€844 | +29.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €23,200 | - | -€23,200 | |
| Gross operating margin | 9900 | €42,674 | €38,574 | -€4,099 | -9.6% |
| Operating profit (loss) | 9901 | €13,730 | €32,366 | +€18,636 | +136% |
| Financial income | 75/76B | - | €28 | +€28 | |
| Recurring financial income | 75 | - | €28 | +€28 | |
| Financial charges | 65/66B | €3,350 | €23,412 | +€20,062 | +599% |
| Recurring financial charges | 65 | €3,350 | €23,412 | +€20,062 | +599% |
| Profit (loss) for the period before taxes | 9903 | €10,380 | €8,982 | -€1,398 | -13.5% |
| Income taxes | 67/77 | €7,846 | €2,785 | -€5,061 | -64.5% |
| Profit (loss) for the period | 9904 | €2,534 | €6,197 | +€3,663 | +145% |
| Profit (loss) for the period to be appropriated | 9905 | €2,534 | €6,197 | +€3,663 | +145% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.