MIROELIA: 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.
MIROELIA
Largest movements
- Cash -€43,426
down €43,426 (-58.3%), from €74,442 to €31,015
mainly Contributions, distributions and other (-€70,643) and Other debts (-€35,759)
- Receivables within one year -€21,253
down €21,253 (-94.7%), from €22,447 to €1,194
of which Trade receivables: -€18,604
- Deferred charges and accrued income +€18,867
up €18,867 (+827.2%), from €2,281 to €21,148
- Tangible fixed assets -€4,036
down €4,036 (-27.2%), from €14,832 to €10,796
of which Furniture and vehicles: -€5,756
- Other debts -€35,759
down €35,759 (-50.1%), from €71,317 to €35,558
- Tax, wage and social debts -€9,547
down €9,547 (-51.9%), from €18,391 to €8,844
of which Taxes: -€8,827
- Trade debts -€4,542
down €4,542 (-83.5%), from €5,440 to €898
- Gross operating margin +€10,359
up €10,359 (+12.1%), from €85,460 to €95,819
- Financial income -€1,654
down €1,654 (-100.0%), from €1,654 to €0
- Depreciation +€1,572
up €1,572 (+37.0%), from €4,253 to €5,824
- Other operating charges -€1,199
down €1,199 (-50.8%), from €2,359 to €1,160
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 | €114,187 | €64,338 | -€49,848 | -43.7% |
| Fixed assets | 21/28 | €15,017 | €10,981 | -€4,036 | -26.9% |
| Tangible fixed assets | 22/27 | €14,832 | €10,796 | -€4,036 | -27.2% |
| Plant, machinery and equipment | 23 | €505 | €131 | -€374 | -74.1% |
| Furniture and vehicles | 24 | €14,327 | €8,572 | -€5,756 | -40.2% |
| Other tangible fixed assets | 26 | - | €2,094 | +€2,094 | |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €99,170 | €53,357 | -€45,813 | -46.2% |
| Amounts receivable within one year | 40/41 | €22,447 | €1,194 | -€21,253 | -94.7% |
| Trade receivables | 40 | €19,082 | €478 | -€18,604 | -97.5% |
| Other amounts receivable | 41 | €3,365 | €716 | -€2,650 | -78.7% |
| Cash at bank and in hand | 54/58 | €74,442 | €31,015 | -€43,426 | -58.3% |
| Deferred charges and accrued income | 490/1 | €2,281 | €21,148 | +€18,867 | +827.2% |
| Total equity and liabilities | 10/49 | €114,187 | €64,338 | -€49,848 | -43.7% |
| Equity | 10/15 | €19,038 | €19,038 | = | 0.0% |
| Contributions | 10/11 | €19,038 | €19,038 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €95,148 | €45,300 | -€49,848 | -52.4% |
| Amounts payable within one year | 42/48 | €95,148 | €45,300 | -€49,848 | -52.4% |
| Trade debts | 44 | €5,440 | €898 | -€4,542 | -83.5% |
| Suppliers | 440/4 | €5,440 | €898 | -€4,542 | -83.5% |
| Taxes, remuneration and social security | 45 | €18,391 | €8,844 | -€9,547 | -51.9% |
| Taxes | 450/3 | €15,091 | €6,264 | -€8,827 | -58.5% |
| Remuneration and social security | 454/9 | €3,300 | €2,579 | -€721 | -21.8% |
| Other amounts payable | 47/48 | €71,317 | €35,558 | -€35,759 | -50.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,253 | €5,824 | +€1,572 | +37.0% |
| Other operating charges | 640/8 | €2,359 | €1,160 | -€1,199 | -50.8% |
| Gross operating margin | 9900 | €85,460 | €95,819 | +€10,359 | +12.1% |
| Operating profit (loss) | 9901 | €78,848 | €88,835 | +€9,986 | +12.7% |
| Financial income | 75/76B | €1,654 | €0 | -€1,654 | -100.0% |
| Recurring financial income | 75 | €1,654 | €0 | -€1,654 | -100.0% |
| Financial charges | 65/66B | €93 | €125 | +€32 | +34.8% |
| Recurring financial charges | 65 | €93 | €125 | +€32 | +34.8% |
| Profit (loss) for the period before taxes | 9903 | €80,409 | €88,710 | +€8,301 | +10.3% |
| Income taxes | 67/77 | €17,211 | €18,066 | +€856 | +5.0% |
| Profit (loss) for the period | 9904 | €63,198 | €70,643 | +€7,445 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €63,198 | €70,643 | +€7,445 | +11.8% |
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 7 October 2026 via checked.be.