MIRKO: 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.
MIRKO
Largest movements
- Receivables within one year -€15,411
down €15,411 (-12.3%), from €125,632 to €110,222
of which Trade receivables: -€9,860
- Cash -€7,384
down €7,384 (-98.8%), from €7,471 to €87
mainly Net result for the year (-€33,594) and Accrued charges and deferred income (-€499)
- Tangible fixed assets -€4,627
down €4,627 (-34.8%), from €13,279 to €8,652
- Profit (loss) carried forward -€33,594
down €33,594 (-97.3%), from -€34,514 to -€68,108
- Other debts +€3,905
up €3,905 (+4.8%), from €81,033 to €84,938
- Gross operating margin +€29,979
up €29,979 (+52.2%), from -€57,380 to -€27,401
- Taxes -€14,943
down €14,943 (-100.0%), from €14,943 to €0
- Financial charges -€751
down €751 (-54.1%), from €1,386 to €636
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 | €148,887 | €120,862 | -€28,025 | -18.8% |
| Fixed assets | 21/28 | €13,279 | €8,652 | -€4,627 | -34.8% |
| Tangible fixed assets | 22/27 | €13,279 | €8,652 | -€4,627 | -34.8% |
| Furniture and vehicles | 24 | €13,279 | €8,652 | -€4,627 | -34.8% |
| Current assets | 29/58 | €135,608 | €112,210 | -€23,399 | -17.3% |
| Amounts receivable within one year | 40/41 | €125,632 | €110,222 | -€15,411 | -12.3% |
| Trade receivables | 40 | €14,431 | €4,571 | -€9,860 | -68.3% |
| Other amounts receivable | 41 | €111,202 | €105,651 | -€5,551 | -5.0% |
| Cash at bank and in hand | 54/58 | €7,471 | €87 | -€7,384 | -98.8% |
| Deferred charges and accrued income | 490/1 | €2,505 | €1,901 | -€604 | -24.1% |
| Total equity and liabilities | 10/49 | €148,887 | €120,862 | -€28,025 | -18.8% |
| Equity | 10/15 | €62,643 | €29,049 | -€33,594 | -53.6% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €35,184 | €35,184 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €28,986 | €28,986 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,514 | -€68,108 | -€33,594 | -97.3% |
| Amounts payable | 17/49 | €86,245 | €91,813 | +€5,568 | +6.5% |
| Amounts payable within one year | 42/48 | €83,179 | €89,246 | +€6,067 | +7.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | - | €1,348 | +€1,348 | |
| Credit institutions | 430/8 | - | €1,348 | +€1,348 | |
| Trade debts | 44 | €2,045 | €2,761 | +€716 | +35.0% |
| Suppliers | 440/4 | €2,045 | €2,761 | +€716 | +35.0% |
| Taxes, remuneration and social security | 45 | €101 | €200 | +€98 | +97.0% |
| Taxes | 450/3 | €101 | €200 | +€98 | +97.0% |
| Other amounts payable | 47/48 | €81,033 | €84,938 | +€3,905 | +4.8% |
| Accrued charges and deferred income | 492/3 | €3,066 | €2,567 | -€499 | -16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,607 | €4,627 | +€20 | +0.4% |
| Other operating charges | 640/8 | €699 | €930 | +€231 | +33.0% |
| Gross operating margin | 9900 | -€57,380 | -€27,401 | +€29,979 | +52.2% |
| Operating profit (loss) | 9901 | -€62,686 | -€32,958 | +€29,728 | +47.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,386 | €636 | -€751 | -54.1% |
| Recurring financial charges | 65 | €1,386 | €636 | -€751 | -54.1% |
| Profit (loss) for the period before taxes | 9903 | -€64,072 | -€33,594 | +€30,478 | +47.6% |
| Income taxes | 67/77 | €14,943 | €0 | -€14,943 | -100.0% |
| Profit (loss) for the period | 9904 | -€79,015 | -€33,594 | +€45,422 | +57.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€79,015 | -€33,594 | +€45,422 | +57.5% |
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 30 September 2026 via checked.be.