MIROARTS: 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.
MIROARTS
Largest movements
- Deferred charges and accrued income -€30,016
down €30,016 (-81.1%), from €37,030 to €7,014
- Cash -€11,193
down €11,193 (-47.6%), from €23,514 to €12,321
mainly Trade debts (-€27,628) and Accrued charges and deferred income (-€8,957)
- Receivables within one year -€2,448
down €2,448 (-22.4%), from €10,932 to €8,484
of which Trade receivables: -€3,646
- Trade debts -€27,628
down €27,628 (-84.7%), from €32,603 to €4,975
- Accrued charges and deferred income -€8,957
down €8,957 (-64.3%), from €13,926 to €4,969
- Profit (loss) carried forward -€8,752
down €8,752 (-70.3%), from €12,453 to €3,701
- Other debts +€1,094
up €1,094 (+7.5%), from €14,525 to €15,618
- Gross operating margin -€24,938
down €24,938, from €18,340 to -€6,598
- Taxes +€1,418
new in 2025: €1,418
- Depreciation +€320
up €320 (+120.1%), from €266 to €586
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 | €73,607 | €29,364 | -€44,243 | -60.1% |
| Fixed assets | 21/28 | €2,132 | €1,546 | -€586 | -27.5% |
| Tangible fixed assets | 22/27 | €2,132 | €1,546 | -€586 | -27.5% |
| Furniture and vehicles | 24 | €2,132 | €1,546 | -€586 | -27.5% |
| Current assets | 29/58 | €71,475 | €27,818 | -€43,657 | -61.1% |
| Amounts receivable within one year | 40/41 | €10,932 | €8,484 | -€2,448 | -22.4% |
| Trade receivables | 40 | €8,932 | €5,286 | -€3,646 | -40.8% |
| Other amounts receivable | 41 | €2,000 | €3,198 | +€1,198 | +59.9% |
| Cash at bank and in hand | 54/58 | €23,514 | €12,321 | -€11,193 | -47.6% |
| Deferred charges and accrued income | 490/1 | €37,030 | €7,014 | -€30,016 | -81.1% |
| Total equity and liabilities | 10/49 | €73,607 | €29,364 | -€44,243 | -60.1% |
| Equity | 10/15 | €12,553 | €3,801 | -€8,752 | -69.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,453 | €3,701 | -€8,752 | -70.3% |
| Amounts payable | 17/49 | €61,054 | €25,563 | -€35,491 | -58.1% |
| Amounts payable within one year | 42/48 | €47,128 | €20,593 | -€26,534 | -56.3% |
| Trade debts | 44 | €32,603 | €4,975 | -€27,628 | -84.7% |
| Suppliers | 440/4 | €32,603 | €4,975 | -€27,628 | -84.7% |
| Other amounts payable | 47/48 | €14,525 | €15,618 | +€1,094 | +7.5% |
| Accrued charges and deferred income | 492/3 | €13,926 | €4,969 | -€8,957 | -64.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €266 | €586 | +€320 | +120.1% |
| Gross operating margin | 9900 | €18,340 | -€6,598 | -€24,938 | |
| Operating profit (loss) | 9901 | €18,074 | -€7,184 | -€25,258 | |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €17,939 | -€7,334 | -€25,273 | |
| Income taxes | 67/77 | - | €1,418 | +€1,418 | |
| Profit (loss) for the period | 9904 | €17,939 | -€8,752 | -€26,691 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,939 | -€8,752 | -€26,691 |
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 9 October 2026 via checked.be.