MIRUS: 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.
MIRUS
Largest movements
- Financial fixed assets +€219,658
new in 2025: €219,658
- Receivables within one year -€122,981
down €122,981 (-95.6%), from €128,587 to €5,606
of which Trade receivables: -€123,352
- Cash -€27,610
down €27,610 (-31.1%), from €88,789 to €61,179
mainly Investment in fixed assets (net) (-€219,658) and Smaller working-capital items (-€319)
- Profit (loss) carried forward +€58,436
up €58,436 (+94.7%), from -€61,680 to -€3,243
- Tax, wage and social debts +€8,405
up €8,405, from €0 to €8,405
- Gross operating margin +€72,495
up €72,495 (+739%), from €9,806 to €82,301
- Write-downs +€10,307
new in 2025: €10,307
- Taxes +€8,449
up €8,449 (+4,172%), from €203 to €8,652
- Other operating charges +€2,551
up €2,551 (+298%), from €855 to €3,406
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.
Derived cash bridge
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 | €220,382 | €288,434 | +€68,052 | +30.9% |
| Fixed assets | 21/28 | €2,079 | €220,466 | +€218,387 | +10,505% |
| Tangible fixed assets | 22/27 | €2,079 | €808 | -€1,271 | -61.1% |
| Plant, machinery and equipment | 23 | €1,068 | €178 | -€890 | -83.3% |
| Furniture and vehicles | 24 | €1,011 | €630 | -€381 | -37.7% |
| Financial fixed assets | 28 | - | €219,658 | +€219,658 | |
| Current assets | 29/58 | €218,303 | €67,968 | -€150,336 | -68.9% |
| Amounts receivable within one year | 40/41 | €128,587 | €5,606 | -€122,981 | -95.6% |
| Trade receivables | 40 | €128,118 | €4,766 | -€123,352 | -96.3% |
| Other amounts receivable | 41 | €470 | €840 | +€370 | +78.8% |
| Cash at bank and in hand | 54/58 | €88,789 | €61,179 | -€27,610 | -31.1% |
| Deferred charges and accrued income | 490/1 | €927 | €1,183 | +€256 | +27.6% |
| Total equity and liabilities | 10/49 | €220,382 | €288,434 | +€68,052 | +30.9% |
| Equity | 10/15 | €141,901 | €200,337 | +€58,436 | +41.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €197,380 | €197,380 | = | 0.0% |
| Distributable reserves | 133 | €197,380 | €197,380 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,680 | -€3,243 | +€58,436 | +94.7% |
| Amounts payable | 17/49 | €78,482 | €88,097 | +€9,615 | +12.3% |
| Amounts payable within one year | 42/48 | €78,482 | €88,097 | +€9,615 | +12.3% |
| Financial debts | 43 | €47 | €199 | +€152 | +323% |
| Credit institutions | 430/8 | €47 | €199 | +€152 | +323% |
| Trade debts | 44 | €121 | €58 | -€63 | -52.1% |
| Suppliers | 440/4 | €121 | €58 | -€63 | -52.1% |
| Taxes, remuneration and social security | 45 | €0 | €8,405 | +€8,405 | |
| Taxes | 450/3 | €0 | €8,405 | +€8,405 | |
| Other amounts payable | 47/48 | €78,314 | €79,434 | +€1,121 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,021 | €1,271 | +€249 | +24.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €10,307 | +€10,307 | |
| Other operating charges | 640/8 | €855 | €3,406 | +€2,551 | +298% |
| Gross operating margin | 9900 | €9,806 | €82,301 | +€72,495 | +739% |
| Operating profit (loss) | 9901 | €7,930 | €67,317 | +€59,387 | +749% |
| Financial income | 75/76B | €18 | €7 | -€11 | -62.9% |
| Recurring financial income | 75 | €18 | €7 | -€11 | -62.9% |
| Financial charges | 65/66B | €194 | €236 | +€42 | +21.8% |
| Recurring financial charges | 65 | €194 | €236 | +€42 | +21.8% |
| Profit (loss) for the period before taxes | 9903 | €7,755 | €67,088 | +€59,334 | +765% |
| Income taxes | 67/77 | €203 | €8,652 | +€8,449 | +4,172% |
| Profit (loss) for the period | 9904 | €7,552 | €58,436 | +€50,884 | +674% |
| Profit (loss) for the period to be appropriated | 9905 | €7,552 | €58,436 | +€50,884 | +674% |
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 17 October 2026 via checked.be.