MISC CO: 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 CO
Largest movements
- Cash +€53,276
up €53,276 (+36.6%), from €145,599 to €198,875
mainly Net result for the year (+€283,838) and Other debts (+€96,416)
- Receivables within one year -€20,279
down €20,279 (-33.6%), from €60,393 to €40,113
of which Trade receivables: -€19,633
- Deferred charges and accrued income +€12,624
up €12,624 (+480.1%), from €2,629 to €15,253
- Tangible fixed assets -€11,194
down €11,194 (-8.0%), from €140,405 to €129,211
of which Furniture and vehicles: -€12,258
- Other debts +€96,416
up €96,416 (+34.0%), from €283,567 to €379,983
- Profit (loss) carried forward -€57,162
down €57,162 (-99.9%), from €57,235 to €73
- Tax, wage and social debts -€4,450
down €4,450 (-98.1%), from €4,537 to €87
- Gross operating margin +€46,596
up €46,596 (+12.9%), from €360,713 to €407,309
- Taxes +€9,143
up €9,143 (+10.6%), from €85,908 to €95,052
- Financial charges +€6,329
up €6,329 (+512.4%), from €1,235 to €7,564
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 | €349,026 | €383,453 | +€34,426 | +9.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €140,405 | €129,211 | -€11,194 | -8.0% |
| Tangible fixed assets | 22/27 | €140,405 | €129,211 | -€11,194 | -8.0% |
| Land and buildings | 22 | €103,371 | €98,399 | -€4,972 | -4.8% |
| Plant, machinery and equipment | 23 | €3,331 | €9,366 | +€6,035 | +181.2% |
| Furniture and vehicles | 24 | €33,703 | €21,446 | -€12,258 | -36.4% |
| Current assets | 29/58 | €208,621 | €254,242 | +€45,621 | +21.9% |
| Amounts receivable within one year | 40/41 | €60,393 | €40,113 | -€20,279 | -33.6% |
| Trade receivables | 40 | €58,017 | €38,384 | -€19,633 | -33.8% |
| Other amounts receivable | 41 | €2,376 | €1,729 | -€647 | -27.2% |
| Cash at bank and in hand | 54/58 | €145,599 | €198,875 | +€53,276 | +36.6% |
| Deferred charges and accrued income | 490/1 | €2,629 | €15,253 | +€12,624 | +480.1% |
| Total equity and liabilities | 10/49 | €349,026 | €383,453 | +€34,426 | +9.9% |
| Equity | 10/15 | €59,735 | €2,573 | -€57,162 | -95.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,235 | €73 | -€57,162 | -99.9% |
| Amounts payable | 17/49 | €289,292 | €380,880 | +€91,588 | +31.7% |
| Amounts payable within one year | 42/48 | €289,292 | €380,880 | +€91,588 | +31.7% |
| Trade debts | 44 | €1,188 | €810 | -€378 | -31.8% |
| Suppliers | 440/4 | €1,188 | €810 | -€378 | -31.8% |
| Taxes, remuneration and social security | 45 | €4,537 | €87 | -€4,450 | -98.1% |
| Taxes | 450/3 | €4,537 | €87 | -€4,450 | -98.1% |
| Other amounts payable | 47/48 | €283,567 | €379,983 | +€96,416 | +34.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,633 | €19,287 | +€655 | +3.5% |
| Other operating charges | 640/8 | €1,565 | €1,670 | +€105 | +6.7% |
| Gross operating margin | 9900 | €360,713 | €407,309 | +€46,596 | +12.9% |
| Operating profit (loss) | 9901 | €340,516 | €386,352 | +€45,836 | +13.5% |
| Financial income | 75/76B | €3,862 | €102 | -€3,760 | -97.4% |
| Recurring financial income | 75 | €3,862 | €102 | -€3,760 | -97.4% |
| Financial charges | 65/66B | €1,235 | €7,564 | +€6,329 | +512.4% |
| Recurring financial charges | 65 | €1,235 | €7,564 | +€6,329 | +512.4% |
| Profit (loss) for the period before taxes | 9903 | €343,143 | €378,890 | +€35,747 | +10.4% |
| Income taxes | 67/77 | €85,908 | €95,052 | +€9,143 | +10.6% |
| Profit (loss) for the period | 9904 | €257,235 | €283,838 | +€26,604 | +10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €257,235 | €283,838 | +€26,604 | +10.3% |
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 11 October 2026 via checked.be.