MIROSE: 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.
MIROSE
Largest movements
- Tangible fixed assets -€4,225
down €4,225 (-3.0%), from €141,900 to €137,675
of which Land and buildings: -€4,009
- Cash -€1,485
down €1,485 (-33.5%), from €4,431 to €2,946
mainly Other debts (-€4,951) and Net result for the year (-€754)
- Other debts -€4,951
down €4,951 (-3.5%), from €140,151 to €135,200
- Gross operating margin -€3,638
down €3,638 (-34.9%), from €10,420 to €6,782
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 | €146,494 | €140,723 | -€5,771 | -3.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €141,900 | €137,675 | -€4,225 | -3.0% |
| Tangible fixed assets | 22/27 | €141,900 | €137,675 | -€4,225 | -3.0% |
| Land and buildings | 22 | €141,386 | €137,377 | -€4,009 | -2.8% |
| Plant, machinery and equipment | 23 | €514 | €298 | -€216 | -42.0% |
| Current assets | 29/58 | €4,594 | €3,047 | -€1,547 | -33.7% |
| Amounts receivable within one year | 40/41 | €0 | €0 | = | |
| Trade receivables | 40 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €4,431 | €2,946 | -€1,485 | -33.5% |
| Deferred charges and accrued income | 490/1 | €163 | €101 | -€62 | -38.0% |
| Total equity and liabilities | 10/49 | €146,494 | €140,723 | -€5,771 | -3.9% |
| Equity | 10/15 | €6,277 | €5,523 | -€754 | -12.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €112 | €112 | = | 0.0% |
| Tax-exempt reserves | 132 | €112 | €112 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,436 | -€13,190 | -€754 | -6.1% |
| Amounts payable | 17/49 | €140,217 | €135,200 | -€5,017 | -3.6% |
| Amounts payable within one year | 42/48 | €140,217 | €135,200 | -€5,017 | -3.6% |
| Trade debts | 44 | €65 | €0 | -€65 | -100.0% |
| Suppliers | 440/4 | €65 | €0 | -€65 | -100.0% |
| Other amounts payable | 47/48 | €140,151 | €135,200 | -€4,951 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,225 | €4,225 | -€0 | 0.0% |
| Other operating charges | 640/8 | €3,258 | €3,267 | +€9 | +0.3% |
| Gross operating margin | 9900 | €10,420 | €6,782 | -€3,638 | -34.9% |
| Operating profit (loss) | 9901 | €2,938 | -€709 | -€3,647 | |
| Financial charges | 65/66B | €74 | €45 | -€29 | -39.1% |
| Recurring financial charges | 65 | €74 | €45 | -€29 | -39.1% |
| Profit (loss) for the period before taxes | 9903 | €2,864 | -€754 | -€3,618 | |
| Profit (loss) for the period | 9904 | €2,864 | -€754 | -€3,618 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,864 | -€754 | -€3,618 |
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 5 October 2026 via checked.be.