MIRZA: 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.
MIRZA
Largest movements
- Tangible fixed assets -€7,232
down €7,232 (-8.9%), from €80,812 to €73,580
- Receivables within one year -€2,813
down €2,813 (-17.9%), from €15,754 to €12,941
of which Other amounts receivable: -€2,933
- Debts after one year +€30,305
up €30,305 (+12.2%), from €248,181 to €278,486
of which Other amounts payable: +€44,505
- Tax, wage and social debts -€20,451
down €20,451 (-62.6%), from €32,668 to €12,217
of which Taxes: -€20,241
- Profit (loss) carried forward -€14,139
down €14,139 (-6.1%), from -€230,618 to -€244,757
- Current portion of long-term debt -€5,433
down €5,433 (-36.2%), from €14,991 to €9,558
- Trade debts -€3,165
no longer reported in 2024 (was €3,165)
- Staff costs -€32,019
down €32,019 (-99.0%), from €32,328 to €309
- Gross operating margin -€25,323
down €25,323, from €25,015 to -€308
- Other operating charges -€4,207
down €4,207 (-56.9%), from €7,391 to €3,183
- Financial charges +€1,093
up €1,093 (+54.3%), from €2,013 to €3,106
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 | €101,985 | €91,917 | -€10,068 | -9.9% |
| Fixed assets | 21/28 | €86,182 | €78,950 | -€7,232 | -8.4% |
| Tangible fixed assets | 22/27 | €80,812 | €73,580 | -€7,232 | -8.9% |
| Land and buildings | 22 | €80,812 | €73,580 | -€7,232 | -8.9% |
| Financial fixed assets | 28 | €5,370 | €5,370 | = | 0.0% |
| Current assets | 29/58 | €15,803 | €12,967 | -€2,836 | -17.9% |
| Amounts receivable within one year | 40/41 | €15,754 | €12,941 | -€2,813 | -17.9% |
| Trade receivables | 40 | - | €120 | +€120 | |
| Other amounts receivable | 41 | €15,754 | €12,821 | -€2,933 | -18.6% |
| Cash at bank and in hand | 54/58 | €48 | €26 | -€23 | -46.9% |
| Total equity and liabilities | 10/49 | €101,985 | €91,917 | -€10,068 | -9.9% |
| Equity | 10/15 | -€210,166 | -€224,305 | -€14,139 | -6.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€230,618 | -€244,757 | -€14,139 | -6.1% |
| Amounts payable | 17/49 | €312,151 | €316,222 | +€4,071 | +1.3% |
| Amounts payable after more than one year | 17 | €248,181 | €278,486 | +€30,305 | +12.2% |
| Financial debts | 170/4 | €56,338 | €42,138 | -€14,200 | -25.2% |
| Other amounts payable | 178/9 | €191,843 | €236,348 | +€44,505 | +23.2% |
| Amounts payable within one year | 42/48 | €63,970 | €37,736 | -€26,234 | -41.0% |
| Current portion of amounts payable after more than one year | 42 | €14,991 | €9,558 | -€5,433 | -36.2% |
| Financial debts | 43 | €5,020 | €5,008 | -€12 | -0.2% |
| Credit institutions | 430/8 | €5,020 | €5,008 | -€12 | -0.2% |
| Trade debts | 44 | €3,165 | - | -€3,165 | |
| Suppliers | 440/4 | €3,165 | - | -€3,165 | |
| Taxes, remuneration and social security | 45 | €32,668 | €12,217 | -€20,451 | -62.6% |
| Taxes | 450/3 | €25,396 | €5,155 | -€20,241 | -79.7% |
| Remuneration and social security | 454/9 | €7,272 | €7,062 | -€210 | -2.9% |
| Other amounts payable | 47/48 | €8,127 | €10,953 | +€2,826 | +34.8% |
| Non-recurring operating income | 76A | - | €988 | +€988 | |
| Remuneration, social security and pensions | 62 | €32,328 | €309 | -€32,019 | -99.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,232 | €7,232 | = | 0.0% |
| Other operating charges | 640/8 | €7,391 | €3,183 | -€4,207 | -56.9% |
| Gross operating margin | 9900 | €25,015 | -€308 | -€25,323 | |
| Operating profit (loss) | 9901 | -€21,936 | -€11,033 | +€10,903 | +49.7% |
| Financial charges | 65/66B | €2,013 | €3,106 | +€1,093 | +54.3% |
| Recurring financial charges | 65 | €2,013 | €3,106 | +€1,093 | +54.3% |
| Profit (loss) for the period before taxes | 9903 | -€23,949 | -€14,139 | +€9,810 | +41.0% |
| Profit (loss) for the period | 9904 | -€23,949 | -€14,139 | +€9,810 | +41.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,949 | -€14,139 | +€9,810 | +41.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.