MISOU: what changed
Two fiscal 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.
MISOU
Largest movements
- Cash -€42,715
down €42,715 (-39.0%), from €109,451 to €66,736
mainly Debts after one year (-€46,320) and Investment in fixed assets (net) (-€29,214)
- Tangible fixed assets -€20,730
down €20,730 (-3.4%), from €603,445 to €582,715
- Debts after one year -€46,320
down €46,320 (-14.1%), from €328,745 to €282,425
of which Other amounts payable: -€46,320
- Trade debts -€19,858
down €19,858 (-89.1%), from €22,276 to €2,418
- Purchases and services -€37,762
down €37,762 (-23.7%), from €159,400 to €121,638
- Gross operating margin +€37,123
up €37,123 (+52.8%), from €70,267 to €107,390
- Financial charges -€17,083
down €17,083 (-48.7%), from €35,083 to €18,000
of which Non-recurring financial charges: -€17,083
- Financial income -€15,999
down €15,999 (-100.0%), from €16,000 to €1
of which Non-recurring financial income: -€16,000
- Depreciation -€4,745
down €4,745 (-8.7%), from €54,689 to €49,944
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.
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €734,348 | €670,455 | -€63,893 | -8.7% |
| Fixed assets | 21/28 | €603,445 | €582,715 | -€20,730 | -3.4% |
| Tangible fixed assets | 22/27 | €603,445 | €582,715 | -€20,730 | -3.4% |
| Land and buildings | 22 | €603,445 | €582,715 | -€20,730 | -3.4% |
| Current assets | 29/58 | €130,903 | €87,740 | -€43,163 | -33.0% |
| Amounts receivable within one year | 40/41 | €21,452 | €21,004 | -€448 | -2.1% |
| Trade receivables | 40 | €21,452 | €21,004 | -€448 | -2.1% |
| Cash at bank and in hand | 54/58 | €109,451 | €66,736 | -€42,715 | -39.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €734,348 | €670,455 | -€63,893 | -8.7% |
| Equity | 10/15 | €351,911 | €352,848 | +€937 | +0.3% |
| Contributions | 10/11 | €570,783 | €570,783 | = | 0.0% |
| Capital | 10 | €570,783 | €570,783 | = | 0.0% |
| Issued capital | 100 | €570,783 | €570,783 | = | 0.0% |
| Reserves | 13 | €78,212 | €78,212 | = | 0.0% |
| Non-distributable reserves | 130/1 | €78,212 | €78,212 | = | 0.0% |
| Legal reserve | 130 | €78,212 | €78,212 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€297,084 | -€296,147 | +€937 | +0.3% |
| Amounts payable | 17/49 | €382,437 | €317,607 | -€64,830 | -17.0% |
| Amounts payable after more than one year | 17 | €328,745 | €282,425 | -€46,320 | -14.1% |
| Financial debts | 170/4 | €88,834 | €88,834 | = | 0.0% |
| Other amounts payable | 178/9 | €239,911 | €193,591 | -€46,320 | -19.3% |
| Amounts payable within one year | 42/48 | €53,692 | €35,182 | -€18,510 | -34.5% |
| Trade debts | 44 | €22,276 | €2,418 | -€19,858 | -89.1% |
| Suppliers | 440/4 | €22,276 | €2,418 | -€19,858 | -89.1% |
| Other amounts payable | 47/48 | €31,416 | €32,764 | +€1,348 | +4.3% |
| Turnover | 70 | €229,667 | €227,246 | -€2,421 | -1.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €159,400 | €121,638 | -€37,762 | -23.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,689 | €49,944 | -€4,745 | -8.7% |
| Other operating charges | 640/8 | €39,409 | €38,510 | -€899 | -2.3% |
| Gross operating margin | 9900 | €70,267 | €107,390 | +€37,123 | +52.8% |
| Operating profit (loss) | 9901 | -€23,831 | €18,936 | +€42,767 | |
| Financial income | 75/76B | €16,000 | €1 | -€15,999 | -100.0% |
| Recurring financial income | 75 | €16,000 | €1 | -€15,999 | -100.0% |
| Non-recurring financial income | 76B | €16,000 | - | -€16,000 | |
| Financial charges | 65/66B | €35,083 | €18,000 | -€17,083 | -48.7% |
| Recurring financial charges | 65 | €18,000 | €18,000 | = | 0.0% |
| Non-recurring financial charges | 66B | €17,083 | - | -€17,083 | |
| Profit (loss) for the period before taxes | 9903 | -€42,914 | €937 | +€43,851 | |
| Profit (loss) for the period | 9904 | -€42,914 | €937 | +€43,851 | |
| Profit (loss) for the period to be appropriated | 9905 | -€42,914 | €937 | +€43,851 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.