MIROBÉ: 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.
MIROBÉ
Largest movements
- Cash -€147,843
down €147,843 (-44.2%), from €334,132 to €186,289
mainly Contributions, distributions and other (-€149,500) and Investment in fixed assets (net) (-€100,813)
- Financial fixed assets +€98,333
new in 2024: €98,333
- Receivables within one year -€45,362
down €45,362 (-62.5%), from €72,607 to €27,245
of which Other amounts receivable: -€67,142
- Reserves -€124,607
down €124,607 (-39.6%), from €314,607 to €190,000
- Profit (loss) carried forward +€32,565
new in 2024: €32,565
- Tax, wage and social debts -€29,483
down €29,483 (-28.9%), from €101,911 to €72,429
- Debts after one year +€25,000
new in 2024: €25,000
- Gross operating margin -€80,970
down €80,970 (-51.7%), from €156,649 to €75,679
- Taxes -€17,618
down €17,618 (-49.9%), from €35,315 to €17,697
- Financial income +€2,382
up €2,382 (+145.5%), from €1,637 to €4,019
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €421,718 | €325,198 | -€96,520 | -22.9% |
| Fixed assets | 21/28 | €14,979 | €111,664 | +€96,685 | +645.5% |
| Tangible fixed assets | 22/27 | €14,979 | €13,330 | -€1,649 | -11.0% |
| Plant, machinery and equipment | 23 | €2,426 | €1,505 | -€921 | -38.0% |
| Furniture and vehicles | 24 | €12,554 | €11,826 | -€728 | -5.8% |
| Financial fixed assets | 28 | - | €98,333 | +€98,333 | |
| Current assets | 29/58 | €406,739 | €213,534 | -€193,205 | -47.5% |
| Amounts receivable within one year | 40/41 | €72,607 | €27,245 | -€45,362 | -62.5% |
| Trade receivables | 40 | - | €21,780 | +€21,780 | |
| Other amounts receivable | 41 | €72,607 | €5,465 | -€67,142 | -92.5% |
| Cash at bank and in hand | 54/58 | €334,132 | €186,289 | -€147,843 | -44.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €421,718 | €325,198 | -€96,520 | -22.9% |
| Equity | 10/15 | €317,107 | €225,065 | -€92,042 | -29.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €314,607 | €190,000 | -€124,607 | -39.6% |
| Distributable reserves | 133 | €314,607 | €190,000 | -€124,607 | -39.6% |
| Profit (loss) carried forward | 14 | - | €32,565 | +€32,565 | |
| Amounts payable | 17/49 | €104,612 | €100,133 | -€4,479 | -4.3% |
| Amounts payable after more than one year | 17 | - | €25,000 | +€25,000 | |
| Financial debts | 170/4 | - | €25,000 | +€25,000 | |
| Amounts payable within one year | 42/48 | €104,612 | €75,133 | -€29,479 | -28.2% |
| Trade debts | 44 | €2,700 | €37 | -€2,664 | -98.6% |
| Suppliers | 440/4 | €2,700 | €37 | -€2,664 | -98.6% |
| Taxes, remuneration and social security | 45 | €101,911 | €72,429 | -€29,483 | -28.9% |
| Taxes | 450/3 | €101,911 | €72,429 | -€29,483 | -28.9% |
| Other amounts payable | 47/48 | - | €2,668 | +€2,668 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,572 | €4,128 | +€556 | +15.6% |
| Other operating charges | 640/8 | - | €272 | +€272 | |
| Gross operating margin | 9900 | €156,649 | €75,679 | -€80,970 | -51.7% |
| Operating profit (loss) | 9901 | €153,078 | €71,279 | -€81,799 | -53.4% |
| Financial income | 75/76B | €1,637 | €4,019 | +€2,382 | +145.5% |
| Recurring financial income | 75 | €1,637 | €4,019 | +€2,382 | +145.5% |
| Financial charges | 65/66B | €335 | €143 | -€192 | -57.4% |
| Recurring financial charges | 65 | €335 | €143 | -€192 | -57.4% |
| Profit (loss) for the period before taxes | 9903 | €154,381 | €75,156 | -€79,225 | -51.3% |
| Income taxes | 67/77 | €35,315 | €17,697 | -€17,618 | -49.9% |
| Profit (loss) for the period | 9904 | €119,066 | €57,458 | -€61,607 | -51.7% |
| Profit (loss) for the period to be appropriated | 9905 | €119,066 | €57,458 | -€61,607 | -51.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.