MISAYA: 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.
MISAYA
Largest movements
- Tangible fixed assets -€9,872
down €9,872 (-32.9%), from €30,045 to €20,173
of which Furniture and vehicles: -€9,160
- Receivables within one year +€3,178
up €3,178 (+4.8%), from €66,467 to €69,645
of which Trade receivables: +€2,821
- Cash +€1,127
up €1,127 (+109.3%), from €1,031 to €2,158
mainly Trade debts (+€30,567) and Depreciation (+€9,872)
- Trade debts +€30,567
up €30,567 (+71.9%), from €42,514 to €73,081
- Profit (loss) carried forward -€9,528
down €9,528, from €5,504 to -€4,024
- Other debts -€8,825
down €8,825 (-51.3%), from €17,191 to €8,367
- Short-term financial debts -€6,443
down €6,443 (-57.0%), from €11,304 to €4,861
- Debts after one year -€6,198
down €6,198 (-74.8%), from €8,292 to €2,093
- Gross operating margin -€17,914
down €17,914, from €17,914 to -€0
- Taxes -€2,143
down €2,143 (-82.6%), from €2,594 to €452
- Other operating charges +€384
up €384 (+19.5%), from €1,968 to €2,352
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 | €111,743 | €106,729 | -€5,014 | -4.5% |
| Fixed assets | 21/28 | €30,045 | €20,173 | -€9,872 | -32.9% |
| Tangible fixed assets | 22/27 | €30,045 | €20,173 | -€9,872 | -32.9% |
| Plant, machinery and equipment | 23 | €249 | €119 | -€130 | -52.1% |
| Furniture and vehicles | 24 | €25,628 | €16,467 | -€9,160 | -35.7% |
| Other tangible fixed assets | 26 | €4,169 | €3,586 | -€582 | -14.0% |
| Current assets | 29/58 | €81,698 | €86,556 | +€4,858 | +5.9% |
| Stocks and contracts in progress | 3 | €14,200 | €14,200 | = | 0.0% |
| Stocks | 30/36 | €14,200 | €14,200 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €66,467 | €69,645 | +€3,178 | +4.8% |
| Trade receivables | 40 | €65,011 | €67,832 | +€2,821 | +4.3% |
| Other amounts receivable | 41 | €1,456 | €1,813 | +€357 | +24.5% |
| Cash at bank and in hand | 54/58 | €1,031 | €2,158 | +€1,127 | +109.3% |
| Deferred charges and accrued income | 490/1 | - | €553 | +€553 | |
| Total equity and liabilities | 10/49 | €111,743 | €106,729 | -€5,014 | -4.5% |
| Equity | 10/15 | €23,581 | €9,176 | -€14,405 | -61.1% |
| Contributions | 10/11 | €13,200 | €13,200 | = | 0.0% |
| Reserves | 13 | €4,877 | - | -€4,877 | |
| Distributable reserves | 133 | €4,877 | - | -€4,877 | |
| Profit (loss) carried forward | 14 | €5,504 | -€4,024 | -€9,528 | |
| Amounts payable | 17/49 | €88,162 | €97,553 | +€9,391 | +10.7% |
| Amounts payable after more than one year | 17 | €8,292 | €2,093 | -€6,198 | -74.8% |
| Financial debts | 170/4 | €8,292 | €2,093 | -€6,198 | -74.8% |
| Amounts payable within one year | 42/48 | €79,601 | €95,238 | +€15,637 | +19.6% |
| Current portion of amounts payable after more than one year | 42 | €6,603 | €6,724 | +€121 | +1.8% |
| Financial debts | 43 | €11,304 | €4,861 | -€6,443 | -57.0% |
| Credit institutions | 430/8 | €11,304 | €4,861 | -€6,443 | -57.0% |
| Trade debts | 44 | €42,514 | €73,081 | +€30,567 | +71.9% |
| Suppliers | 440/4 | €42,514 | €73,081 | +€30,567 | +71.9% |
| Taxes, remuneration and social security | 45 | €1,988 | €2,205 | +€217 | +10.9% |
| Taxes | 450/3 | €1,988 | €2,205 | +€217 | +10.9% |
| Other amounts payable | 47/48 | €17,191 | €8,367 | -€8,825 | -51.3% |
| Accrued charges and deferred income | 492/3 | €269 | €222 | -€47 | -17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,024 | €9,872 | -€153 | -1.5% |
| Other operating charges | 640/8 | €1,968 | €2,352 | +€384 | +19.5% |
| Gross operating margin | 9900 | €17,914 | -€0 | -€17,914 | |
| Operating profit (loss) | 9901 | €5,921 | -€12,225 | -€18,146 | |
| Financial income | 75/76B | €2 | €139 | +€137 | +7914.5% |
| Recurring financial income | 75 | €2 | €139 | +€137 | +7914.5% |
| Financial charges | 65/66B | €2,038 | €1,868 | -€170 | -8.4% |
| Recurring financial charges | 65 | €2,038 | €1,868 | -€170 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €3,885 | -€13,954 | -€17,839 | |
| Income taxes | 67/77 | €2,594 | €452 | -€2,143 | -82.6% |
| Profit (loss) for the period | 9904 | €1,291 | -€14,405 | -€15,696 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,291 | -€14,405 | -€15,696 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.