MISANET: 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.
What changed
MISANET
NACE 81.220, Other building cleaning and industrial cleaning
financial year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€21,004
2023 · €11,016-€32,020
Equity
€774,578
2023 · €795,581-€21,004
Cash
€16,984
2023 · €11,814+€5,169
Balance sheet total
€2.3m
2023 · €2.4m-€71,557
Largest movements
Assets
- Receivables within one year -€98,395
down €98,395 (-4.3%), from €2.3m to €2.2m
of which Other amounts receivable: -€54,075
Equity and liabilities
- Other debts +€146,727
up €146,727 (+39.1%), from €375,616 to €522,343
- Tax, wage and social debts -€100,149
down €100,149 (-29.2%), from €343,201 to €243,052
of which Taxes: -€140,726
- Current portion of long-term debt -€89,937
down €89,937 (-65.9%), from €136,489 to €46,552
Income statement
- Staff costs -€614,460
down €614,460 (-45.8%), from €1.3m to €726,951
- Gross operating margin -€572,238
down €572,238 (-36.8%), from €1.6m to €981,458
- Write-downs +€89,965
new in 2024: €89,965
- Financial income -€22,663
down €22,663 (-80.4%), from €28,173 to €5,510
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.
Result 2023
€11,016
Gross operating margin
-€572,238
Staff costs
+€614,460
Depreciation
+€4,037
Write-downs
-€89,965
Other operating charges
+€8,489
Other operating items
+€25,490
Financial income
-€22,663
Financial charges
+€3,664
Taxes
-€3,294
Result 2024
-€21,004
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.
From operations
+€136,670
Investment
-€19,743
Financing
-€111,758
Cash 2023
€11,814
From operations (derived)
+€136,670
Net result for the year
-€21,004
Depreciation
+€7,612
Receivables within one year
+€98,395
Deferred charges and accrued income
-€9,537
Trade debts
+€14,626
Tax, wage and social debts
-€100,149
Other debts
+€146,727
Investment (derived)
-€19,743
Investment in fixed assets (net)
-€19,743
Financing
-€111,758
Debts after one year
-€21,820
Current portion of long-term debt
-€89,937
Cash 2024
€16,984
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,373,058 | €2,301,501 | -€71,557 | -3.0% |
| Fixed assets | 21/28 | €92,113 | €104,244 | +€12,131 | +13.2% |
| Tangible fixed assets | 22/27 | €46,110 | €39,411 | -€6,699 | -14.5% |
| Land and buildings | 22 | €31,572 | €30,529 | -€1,044 | -3.3% |
| Furniture and vehicles | 24 | €14,538 | €8,883 | -€5,655 | -38.9% |
| Financial fixed assets | 28 | €46,002 | €64,832 | +€18,830 | +40.9% |
| Current assets | 29/58 | €2,280,945 | €2,197,257 | -€83,688 | -3.7% |
| Amounts receivable within one year | 40/41 | €2,264,792 | €2,166,397 | -€98,395 | -4.3% |
| Trade receivables | 40 | €1,442,576 | €1,398,257 | -€44,319 | -3.1% |
| Other amounts receivable | 41 | €822,216 | €768,140 | -€54,075 | -6.6% |
| Cash at bank and in hand | 54/58 | €11,814 | €16,984 | +€5,169 | +43.8% |
| Deferred charges and accrued income | 490/1 | €4,339 | €13,876 | +€9,537 | +219.8% |
| Total equity and liabilities | 10/49 | €2,373,058 | €2,301,501 | -€71,557 | -3.0% |
| Equity | 10/15 | €795,581 | €774,578 | -€21,004 | -2.6% |
| Contributions | 10/11 | €132,000 | €132,000 | = | 0.0% |
| Capital | 10 | €132,000 | €132,000 | = | 0.0% |
| Issued capital | 100 | €132,000 | €132,000 | = | 0.0% |
| Reserves | 13 | €13,224 | €13,224 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,224 | €13,224 | = | 0.0% |
| Legal reserve | 130 | €13,224 | €13,224 | = | 0.0% |
| Profit (loss) carried forward | 14 | €650,358 | €629,354 | -€21,004 | -3.2% |
| Amounts payable | 17/49 | €1,577,476 | €1,526,923 | -€50,553 | -3.2% |
| Amounts payable after more than one year | 17 | €86,565 | €64,744 | -€21,820 | -25.2% |
| Financial debts | 170/4 | €86,565 | €64,744 | -€21,820 | -25.2% |
| Amounts payable within one year | 42/48 | €1,490,912 | €1,462,179 | -€28,733 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €136,489 | €46,552 | -€89,937 | -65.9% |
| Trade debts | 44 | €635,606 | €650,232 | +€14,626 | +2.3% |
| Suppliers | 440/4 | €635,606 | €650,232 | +€14,626 | +2.3% |
| Taxes, remuneration and social security | 45 | €343,201 | €243,052 | -€100,149 | -29.2% |
| Taxes | 450/3 | €212,423 | €71,696 | -€140,726 | -66.2% |
| Remuneration and social security | 454/9 | €130,778 | €171,356 | +€40,578 | +31.0% |
| Other amounts payable | 47/48 | €375,616 | €522,343 | +€146,727 | +39.1% |
| Non-recurring operating income | 76A | €13,500 | €0 | -€13,500 | -100.0% |
| Remuneration, social security and pensions | 62 | €1,341,411 | €726,951 | -€614,460 | -45.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,649 | €7,612 | -€4,037 | -34.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €89,965 | +€89,965 | |
| Other operating charges | 640/8 | €53,167 | €44,678 | -€8,489 | -16.0% |
| Non-recurring operating charges | 66A | €114,868 | €89,379 | -€25,490 | -22.2% |
| Gross operating margin | 9900 | €1,553,696 | €981,458 | -€572,238 | -36.8% |
| Operating profit (loss) | 9901 | €32,600 | €22,873 | -€9,727 | -29.8% |
| Financial income | 75/76B | €28,173 | €5,510 | -€22,663 | -80.4% |
| Recurring financial income | 75 | €28,173 | €5,510 | -€22,663 | -80.4% |
| Financial charges | 65/66B | €16,632 | €12,968 | -€3,664 | -22.0% |
| Recurring financial charges | 65 | €16,632 | €12,968 | -€3,664 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €44,141 | €15,415 | -€28,726 | -65.1% |
| Income taxes | 67/77 | €33,125 | €36,419 | +€3,294 | +9.9% |
| Profit (loss) for the period | 9904 | €11,016 | -€21,004 | -€32,020 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,016 | -€21,004 | -€32,020 |
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 11 October 2026 via checked.be.