MIROMA IMMO CONSTRUCT: 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.
What changed
MIROMA IMMO CONSTRUCT
NACE 77.399, Renting and leasing of other machinery, equipment and tangible goods
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€209,023
2024 · -€179,782-€29,241
Equity
€8.9m
2024 · €9.1m-€209,023
Cash
€630,726
2024 · €467,315+€163,412
Balance sheet total
€17.2m
2024 · €17.7m-€504,715
Largest movements
Assets
- Tangible fixed assets -€514,643
down €514,643 (-4.0%), from €12.8m to €12.3m
of which Land and buildings: -€956,020
- Current investments -€200,000
down €200,000 (-20.0%), from €1.0m to €800,000
Equity and liabilities
- Short-term financial debts -€333,320
down €333,320 (-50.0%), from €666,840 to €333,520
- Trade debts +€255,693
up €255,693 (+709.0%), from €36,063 to €291,756
- Reserves -€209,023
down €209,023 (-6.6%), from €3.2m to €3.0m
of which Tax-exempt reserves: -€135,844
Income statement
- Gross operating margin -€35,128
down €35,128 (-3.0%), from €1.2m to €1.1m
- Staff costs -€27,523
down €27,523 (-28.0%), from €98,139 to €70,616
- Other operating charges +€27,481
up €27,481 (+23.7%), from €116,139 to €143,620
- Financial charges -€12,397
down €12,397 (-5.4%), from €228,422 to €216,025
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.
Result 2024
-€179,782
Gross operating margin
-€35,128
Staff costs
+€27,523
Depreciation
-€8,380
Other operating charges
-€27,481
Financial income
+€1,834
Financial charges
+€12,397
Taxes
-€6
Result 2025
-€209,023
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.
From operations
+€811,527
Investment
-€314,795
Financing
-€333,320
Cash 2024
€467,315
From operations (derived)
+€811,527
Net result for the year
-€209,023
Depreciation
+€1.0m
Receivables after one year
+€18,303
Receivables within one year
-€15,988
Deferred charges and accrued income
-€48,831
Provisions
-€45,281
Trade debts
+€255,693
Tax, wage and social debts
-€4,469
Other debts
+€2,440
Accrued charges and deferred income
-€170,755
Investment (derived)
-€314,795
Investment in fixed assets (net)
-€514,795
Current investments
+€200,000
Financing
-€333,320
Short-term financial debts
-€333,320
Cash 2025
€630,726
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,745,930 | €17,241,215 | -€504,715 | -2.8% |
| Fixed assets | 21/28 | €12,883,032 | €12,368,389 | -€514,643 | -4.0% |
| Tangible fixed assets | 22/27 | €12,830,782 | €12,316,138 | -€514,643 | -4.0% |
| Land and buildings | 22 | €12,706,723 | €11,750,704 | -€956,020 | -7.5% |
| Plant, machinery and equipment | 23 | €57,697 | €46,885 | -€10,812 | -18.7% |
| Furniture and vehicles | 24 | €7,787 | €44,722 | +€36,935 | +474.3% |
| Other tangible fixed assets | 26 | €58,575 | €58,575 | = | 0.0% |
| Assets under construction and advance payments | 27 | - | €415,253 | +€415,253 | |
| Financial fixed assets | 28 | €52,251 | €52,251 | = | 0.0% |
| Current assets | 29/58 | €4,862,898 | €4,872,826 | +€9,928 | +0.2% |
| Amounts receivable after more than one year | 29 | €3,167,965 | €3,149,662 | -€18,303 | -0.6% |
| Other amounts receivable | 291 | €3,167,965 | €3,149,662 | -€18,303 | -0.6% |
| Amounts receivable within one year | 40/41 | €218,970 | €234,958 | +€15,988 | +7.3% |
| Trade receivables | 40 | €3,289 | €2,165 | -€1,124 | -34.2% |
| Other amounts receivable | 41 | €215,682 | €232,794 | +€17,112 | +7.9% |
| Current investments | 50/53 | €1,000,000 | €800,000 | -€200,000 | -20.0% |
| Cash at bank and in hand | 54/58 | €467,315 | €630,726 | +€163,412 | +35.0% |
| Deferred charges and accrued income | 490/1 | €8,648 | €57,479 | +€48,831 | +564.7% |
| Total equity and liabilities | 10/49 | €17,745,930 | €17,241,215 | -€504,715 | -2.8% |
| Equity | 10/15 | €9,109,221 | €8,900,198 | -€209,023 | -2.3% |
| Contributions | 10/11 | €5,947,347 | €5,947,347 | = | 0.0% |
| Capital | 10 | €5,947,347 | €5,947,347 | = | 0.0% |
| Issued capital | 100 | €5,947,347 | €5,947,347 | = | 0.0% |
| Reserves | 13 | €3,161,875 | €2,952,852 | -€209,023 | -6.6% |
| Non-distributable reserves | 130/1 | €298,675 | €298,675 | = | 0.0% |
| Legal reserve | 130 | €298,675 | €298,675 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,122,310 | €986,466 | -€135,844 | -12.1% |
| Distributable reserves | 133 | €1,740,889 | €1,667,710 | -€73,179 | -4.2% |
| Provisions and deferred taxes | 16 | €374,103 | €328,822 | -€45,281 | -12.1% |
| Deferred taxes | 168 | €374,103 | €328,822 | -€45,281 | -12.1% |
| Amounts payable | 17/49 | €8,262,606 | €8,012,194 | -€250,411 | -3.0% |
| Amounts payable after more than one year | 17 | €6,500,000 | €6,500,000 | = | 0.0% |
| Financial debts | 170/4 | €6,500,000 | €6,500,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €731,566 | €651,911 | -€79,656 | -10.9% |
| Financial debts | 43 | €666,840 | €333,520 | -€333,320 | -50.0% |
| Credit institutions | 430/8 | €666,840 | €333,520 | -€333,320 | -50.0% |
| Trade debts | 44 | €36,063 | €291,756 | +€255,693 | +709.0% |
| Suppliers | 440/4 | €36,063 | €291,756 | +€255,693 | +709.0% |
| Taxes, remuneration and social security | 45 | €9,144 | €4,675 | -€4,469 | -48.9% |
| Taxes | 450/3 | €3,222 | - | -€3,222 | |
| Remuneration and social security | 454/9 | €5,922 | €4,675 | -€1,247 | -21.1% |
| Other amounts payable | 47/48 | €19,519 | €21,960 | +€2,440 | +12.5% |
| Accrued charges and deferred income | 492/3 | €1,031,039 | €860,284 | -€170,755 | -16.6% |
| Remuneration, social security and pensions | 62 | €98,139 | €70,616 | -€27,523 | -28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,021,058 | €1,029,438 | +€8,380 | +0.8% |
| Other operating charges | 640/8 | €116,139 | €143,620 | +€27,481 | +23.7% |
| Gross operating margin | 9900 | €1,172,379 | €1,137,251 | -€35,128 | -3.0% |
| Operating profit (loss) | 9901 | -€62,957 | -€106,423 | -€43,466 | -69.0% |
| Financial income | 75/76B | €66,474 | €68,308 | +€1,834 | +2.8% |
| Recurring financial income | 75 | €66,474 | €68,308 | +€1,834 | +2.8% |
| Financial charges | 65/66B | €228,422 | €216,025 | -€12,397 | -5.4% |
| Recurring financial charges | 65 | €228,422 | €216,025 | -€12,397 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | -€224,905 | -€254,141 | -€29,235 | -13.0% |
| Transfer from deferred taxes | 780 | €45,281 | €45,281 | = | 0.0% |
| Income taxes | 67/77 | €158 | €164 | +€6 | +3.5% |
| Profit (loss) for the period | 9904 | -€179,782 | -€209,023 | -€29,241 | -16.3% |
| Transfer from tax-exempt reserves | 789 | €135,844 | €135,844 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,938 | -€73,179 | -€29,241 | -66.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.