MisC: 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.
MisC
Largest movements
- Cash +€7,603
up €7,603 (+23.2%), from €32,709 to €40,312
mainly Net result for the year (+€15,200) and Depreciation (+€6,728)
- Receivables within one year +€2,072
up €2,072 (+25.3%), from €8,177 to €10,249
- Tangible fixed assets -€1,976
down €1,976 (-29.9%), from €6,609 to €4,633
of which Furniture and vehicles: -€5,365
- Profit (loss) carried forward +€15,200
up €15,200 (+90.3%), from -€16,829 to -€1,628
- Debts after one year -€12,100
down €12,100 (-33.5%), from €36,100 to €24,000
- Tax, wage and social debts +€4,113
up €4,113 (+64.4%), from €6,391 to €10,503
- Trade debts +€840
up €840 (+46.7%), from €1,799 to €2,639
- Gross operating margin -€4,585
down €4,585 (-12.5%), from €36,785 to €32,200
- Depreciation -€1,309
down €1,309 (-16.3%), from €8,036 to €6,728
- Taxes -€642
down €642 (-6.1%), from €10,495 to €9,853
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 | €48,045 | €55,744 | +€7,700 | +16.0% |
| Fixed assets | 21/28 | €7,159 | €5,183 | -€1,976 | -27.6% |
| Tangible fixed assets | 22/27 | €6,609 | €4,633 | -€1,976 | -29.9% |
| Plant, machinery and equipment | 23 | - | €3,389 | +€3,389 | |
| Furniture and vehicles | 24 | €6,609 | €1,245 | -€5,365 | -81.2% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €40,885 | €50,561 | +€9,675 | +23.7% |
| Amounts receivable within one year | 40/41 | €8,177 | €10,249 | +€2,072 | +25.3% |
| Trade receivables | 40 | €8,177 | €10,249 | +€2,072 | +25.3% |
| Cash at bank and in hand | 54/58 | €32,709 | €40,312 | +€7,603 | +23.2% |
| Total equity and liabilities | 10/49 | €48,045 | €55,744 | +€7,700 | +16.0% |
| Equity | 10/15 | €1,771 | €16,972 | +€15,200 | +858% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,829 | -€1,628 | +€15,200 | +90.3% |
| Amounts payable | 17/49 | €46,273 | €38,772 | -€7,501 | -16.2% |
| Amounts payable after more than one year | 17 | €36,100 | €24,000 | -€12,100 | -33.5% |
| Other amounts payable | 178/9 | €36,100 | €24,000 | -€12,100 | -33.5% |
| Amounts payable within one year | 42/48 | €10,173 | €14,772 | +€4,599 | +45.2% |
| Trade debts | 44 | €1,799 | €2,639 | +€840 | +46.7% |
| Suppliers | 440/4 | €1,799 | €2,639 | +€840 | +46.7% |
| Taxes, remuneration and social security | 45 | €6,391 | €10,503 | +€4,113 | +64.4% |
| Taxes | 450/3 | €6,391 | €10,503 | +€4,113 | +64.4% |
| Other amounts payable | 47/48 | €1,984 | €1,631 | -€353 | -17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,036 | €6,728 | -€1,309 | -16.3% |
| Other operating charges | 640/8 | €441 | €247 | -€194 | -43.9% |
| Gross operating margin | 9900 | €36,785 | €32,200 | -€4,585 | -12.5% |
| Operating profit (loss) | 9901 | €28,308 | €25,225 | -€3,083 | -10.9% |
| Financial income | 75/76B | €43 | - | -€43 | |
| Recurring financial income | 75 | €43 | - | -€43 | |
| Financial charges | 65/66B | €187 | €172 | -€15 | -8.3% |
| Recurring financial charges | 65 | €187 | €172 | -€15 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €28,164 | €25,054 | -€3,110 | -11.0% |
| Income taxes | 67/77 | €10,495 | €9,853 | -€642 | -6.1% |
| Profit (loss) for the period | 9904 | €17,669 | €15,200 | -€2,468 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,669 | €15,200 | -€2,468 | -14.0% |
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 29 October 2026 via checked.be.