MIRICAL SOFTWARE: 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.
MIRICAL SOFTWARE
Largest movements
- Cash -€25,657
down €25,657 (-86.4%), from €29,688 to €4,032
mainly Net result for the year (-€49,354) and Deferred charges and accrued income (-€6,201)
- Deferred charges and accrued income +€6,201
up €6,201 (+1830.0%), from €339 to €6,540
- Receivables within one year -€3,798
no longer reported in 2025 (was €3,798)
of which Trade receivables: -€3,694
- Profit (loss) carried forward -€49,354
down €49,354, from €14,648 to -€34,706
- Other debts +€33,550
up €33,550 (+24462.3%), from €137 to €33,687
- Tax, wage and social debts -€5,966
down €5,966 (-88.0%), from €6,781 to €814
- Trade debts -€1,484
down €1,484 (-65.7%), from €2,260 to €776
- Gross operating margin -€38,145
down €38,145 (-378.3%), from -€10,082 to -€48,228
- Other operating charges +€893
new in 2025: €893
- Depreciation -€581
no longer reported in 2025 (was €581)
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 | €33,826 | €10,572 | -€23,254 | -68.7% |
| Current assets | 29/58 | €33,826 | €10,572 | -€23,254 | -68.7% |
| Amounts receivable within one year | 40/41 | €3,798 | - | -€3,798 | |
| Trade receivables | 40 | €3,694 | - | -€3,694 | |
| Other amounts receivable | 41 | €104 | - | -€104 | |
| Cash at bank and in hand | 54/58 | €29,688 | €4,032 | -€25,657 | -86.4% |
| Deferred charges and accrued income | 490/1 | €339 | €6,540 | +€6,201 | +1830.0% |
| Total equity and liabilities | 10/49 | €33,826 | €10,572 | -€23,254 | -68.7% |
| Equity | 10/15 | €24,648 | -€24,706 | -€49,354 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,648 | -€34,706 | -€49,354 | |
| Amounts payable | 17/49 | €9,178 | €35,278 | +€26,100 | +284.4% |
| Amounts payable within one year | 42/48 | €9,178 | €35,278 | +€26,100 | +284.4% |
| Trade debts | 44 | €2,260 | €776 | -€1,484 | -65.7% |
| Suppliers | 440/4 | €2,260 | €776 | -€1,484 | -65.7% |
| Taxes, remuneration and social security | 45 | €6,781 | €814 | -€5,966 | -88.0% |
| Taxes | 450/3 | €6,781 | €814 | -€5,966 | -88.0% |
| Other amounts payable | 47/48 | €137 | €33,687 | +€33,550 | +24462.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €581 | - | -€581 | |
| Other operating charges | 640/8 | - | €893 | +€893 | |
| Gross operating margin | 9900 | -€10,082 | -€48,228 | -€38,145 | -378.3% |
| Operating profit (loss) | 9901 | -€10,664 | -€49,121 | -€38,457 | -360.6% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Non-recurring financial income | 76B | €1 | - | -€1 | |
| Financial charges | 65/66B | €114 | €116 | +€2 | +2.0% |
| Recurring financial charges | 65 | €114 | €116 | +€2 | +1.7% |
| Non-recurring financial charges | 66B | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | -€10,777 | -€49,237 | -€38,460 | -356.9% |
| Income taxes | 67/77 | - | €117 | +€117 | |
| Profit (loss) for the period | 9904 | -€10,777 | -€49,354 | -€38,576 | -357.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,777 | -€49,354 | -€38,576 | -357.9% |
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 10 October 2026 via checked.be.