MISOOL: 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.
MISOOL
Largest movements
- Current investments +€204,727
up €204,727 (+117%), from €175,394 to €380,121
- Cash -€104,592
down €104,592 (-77.4%), from €135,128 to €30,536
mainly Contributions, distributions and other (-€353,000) and Current investments (-€204,727)
- Other debts +€344,189
up €344,189 (+2,886%), from €11,925 to €356,114
- Profit (loss) carried forward -€222,739
down €222,739 (-87.9%), from €253,454 to €30,715
- Tax, wage and social debts -€22,535
down €22,535 (-32.1%), from €70,268 to €47,733
- Gross operating margin -€69,569
down €69,569 (-29.9%), from €232,756 to €163,188
- Taxes -€17,308
down €17,308 (-32.0%), from €54,165 to €36,858
- Financial income +€2,806
up €2,806 (+202%), from €1,391 to €4,197
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €337,647 | €436,561 | +€98,915 | +29.3% |
| Current assets | 29/58 | €337,647 | €436,561 | +€98,915 | +29.3% |
| Amounts receivable within one year | 40/41 | €26,400 | €24,798 | -€1,602 | -6.1% |
| Trade receivables | 40 | €18,150 | €24,798 | +€6,648 | +36.6% |
| Other amounts receivable | 41 | €8,250 | - | -€8,250 | |
| Current investments | 50/53 | €175,394 | €380,121 | +€204,727 | +117% |
| Cash at bank and in hand | 54/58 | €135,128 | €30,536 | -€104,592 | -77.4% |
| Deferred charges and accrued income | 490/1 | €726 | €1,107 | +€381 | +52.6% |
| Total equity and liabilities | 10/49 | €337,647 | €436,561 | +€98,915 | +29.3% |
| Equity | 10/15 | €254,454 | €31,715 | -€222,739 | -87.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €253,454 | €30,715 | -€222,739 | -87.9% |
| Amounts payable | 17/49 | €83,193 | €404,846 | +€321,654 | +387% |
| Amounts payable within one year | 42/48 | €83,193 | €404,846 | +€321,654 | +387% |
| Trade debts | 44 | €1,000 | €1,000 | = | 0.0% |
| Suppliers | 440/4 | €1,000 | €1,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €70,268 | €47,733 | -€22,535 | -32.1% |
| Taxes | 450/3 | €70,268 | €47,733 | -€22,535 | -32.1% |
| Other amounts payable | 47/48 | €11,925 | €356,114 | +€344,189 | +2,886% |
| Other operating charges | 640/8 | €283 | €66 | -€217 | -76.7% |
| Gross operating margin | 9900 | €232,756 | €163,188 | -€69,569 | -29.9% |
| Operating profit (loss) | 9901 | €232,474 | €163,122 | -€69,352 | -29.8% |
| Financial income | 75/76B | €1,391 | €4,197 | +€2,806 | +202% |
| Recurring financial income | 75 | €1,391 | €4,197 | +€2,806 | +202% |
| Financial charges | 65/66B | €83 | €200 | +€117 | +142% |
| Recurring financial charges | 65 | €83 | €200 | +€117 | +142% |
| Profit (loss) for the period before taxes | 9903 | €233,782 | €167,119 | -€66,663 | -28.5% |
| Income taxes | 67/77 | €54,165 | €36,858 | -€17,308 | -32.0% |
| Profit (loss) for the period | 9904 | €179,617 | €130,261 | -€49,356 | -27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €179,617 | €130,261 | -€49,356 | -27.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.