MIRO PARTNERS: 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.
MIRO PARTNERS
Largest movements
- Receivables within one year -€36,261
down €36,261 (-89.8%), from €40,371 to €4,110
of which Trade receivables: -€36,542
- Cash -€24,740
down €24,740 (-71.3%), from €34,719 to €9,980
mainly Other debts (-€31,520) and Net result for the year (-€23,670)
- Tangible fixed assets -€15,784
down €15,784 (-16.7%), from €94,312 to €78,528
- Other debts -€31,520
down €31,520 (-23.1%), from €136,639 to €105,119
- Profit (loss) carried forward -€23,670
down €23,670 (-69.7%), from -€33,958 to -€57,627
- Debts after one year -€10,000
down €10,000 (-25.0%), from €40,000 to €30,000
- Trade debts -€8,306
down €8,306 (-92.9%), from €8,937 to €631
- Tax, wage and social debts -€2,746
down €2,746 (-75.3%), from €3,648 to €902
- Gross operating margin +€20,504
up €20,504 (+82.8%), from -€24,763 to -€4,259
- Depreciation +€9,109
up €9,109 (+136%), from €6,675 to €15,784
- Financial income -€3,566
down €3,566 (-99.6%), from €3,580 to €14
- Taxes -€2,784
down €2,784 (-100%), from €2,784 to €0
- Financial charges +€765
up €765 (+50.7%), from €1,509 to €2,274
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 | €171,502 | €95,260 | -€76,242 | -44.5% |
| Fixed assets | 21/28 | €94,537 | €79,253 | -€15,284 | -16.2% |
| Tangible fixed assets | 22/27 | €94,312 | €78,528 | -€15,784 | -16.7% |
| Land and buildings | 22 | €15,938 | €14,291 | -€1,647 | -10.3% |
| Plant, machinery and equipment | 23 | €26,641 | €20,723 | -€5,918 | -22.2% |
| Furniture and vehicles | 24 | €21,630 | €16,847 | -€4,783 | -22.1% |
| Other tangible fixed assets | 26 | €30,103 | €26,667 | -€3,436 | -11.4% |
| Financial fixed assets | 28 | €225 | €725 | +€500 | +222% |
| Current assets | 29/58 | €76,965 | €16,008 | -€60,958 | -79.2% |
| Amounts receivable within one year | 40/41 | €40,371 | €4,110 | -€36,261 | -89.8% |
| Trade receivables | 40 | €40,332 | €3,790 | -€36,542 | -90.6% |
| Other amounts receivable | 41 | €39 | €320 | +€281 | +726% |
| Cash at bank and in hand | 54/58 | €34,719 | €9,980 | -€24,740 | -71.3% |
| Deferred charges and accrued income | 490/1 | €1,875 | €1,918 | +€43 | +2.3% |
| Total equity and liabilities | 10/49 | €171,502 | €95,260 | -€76,242 | -44.5% |
| Equity | 10/15 | -€27,723 | -€51,392 | -€23,670 | -85.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €35 | €35 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €35 | €35 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,958 | -€57,627 | -€23,670 | -69.7% |
| Amounts payable | 17/49 | €199,225 | €146,652 | -€52,572 | -26.4% |
| Amounts payable after more than one year | 17 | €40,000 | €30,000 | -€10,000 | -25.0% |
| Financial debts | 170/4 | €40,000 | €30,000 | -€10,000 | -25.0% |
| Amounts payable within one year | 42/48 | €159,225 | €116,653 | -€42,572 | -26.7% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €10,000 | = | 0.0% |
| Trade debts | 44 | €8,937 | €631 | -€8,306 | -92.9% |
| Suppliers | 440/4 | €8,937 | €631 | -€8,306 | -92.9% |
| Taxes, remuneration and social security | 45 | €3,648 | €902 | -€2,746 | -75.3% |
| Taxes | 450/3 | €3,648 | €902 | -€2,746 | -75.3% |
| Other amounts payable | 47/48 | €136,639 | €105,119 | -€31,520 | -23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,675 | €15,784 | +€9,109 | +136% |
| Other operating charges | 640/8 | €1,482 | €1,366 | -€116 | -7.8% |
| Gross operating margin | 9900 | -€24,763 | -€4,259 | +€20,504 | +82.8% |
| Operating profit (loss) | 9901 | -€32,921 | -€21,409 | +€11,511 | +35.0% |
| Financial income | 75/76B | €3,580 | €14 | -€3,566 | -99.6% |
| Recurring financial income | 75 | €3,580 | €14 | -€3,566 | -99.6% |
| Financial charges | 65/66B | €1,509 | €2,274 | +€765 | +50.7% |
| Recurring financial charges | 65 | €1,509 | €2,274 | +€765 | +50.7% |
| Profit (loss) for the period before taxes | 9903 | -€30,850 | -€23,670 | +€7,181 | +23.3% |
| Income taxes | 67/77 | €2,784 | €0 | -€2,784 | -100% |
| Profit (loss) for the period | 9904 | -€33,634 | -€23,670 | +€9,965 | +29.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,634 | -€23,670 | +€9,965 | +29.6% |
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 15 October 2026 via checked.be.