Mispel: 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.
Mispel
Largest movements
- Receivables within one year -€25,039
down €25,039 (-44.7%), from €55,976 to €30,937
of which Trade receivables: -€31,976
- Tangible fixed assets -€7,843
down €7,843 (-1.7%), from €457,434 to €449,592
of which Land and buildings: -€7,309
- Debts after one year -€29,352
down €29,352 (-21.0%), from €139,871 to €110,519
- Reserves +€22,133
up €22,133 (+7.0%), from €316,841 to €338,974
of which Distributable reserves: +€22,133
- Other debts -€13,239
down €13,239 (-90.9%), from €14,562 to €1,323
- Tax, wage and social debts -€8,197
down €8,197 (-46.5%), from €17,615 to €9,418
- Gross operating margin -€28,397
down €28,397 (-37.7%), from €75,319 to €46,922
- Taxes -€6,812
down €6,812 (-43.2%), from €15,775 to €8,963
- Financial charges +€1,607
up €1,607 (+47.7%), from €3,371 to €4,978
- Other operating charges -€1,403
down €1,403 (-47.3%), from €2,967 to €1,563
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 | €533,504 | €496,148 | -€37,356 | -7.0% |
| Fixed assets | 21/28 | €457,434 | €449,592 | -€7,843 | -1.7% |
| Tangible fixed assets | 22/27 | €457,434 | €449,592 | -€7,843 | -1.7% |
| Land and buildings | 22 | €454,234 | €446,925 | -€7,309 | -1.6% |
| Furniture and vehicles | 24 | €3,200 | €2,667 | -€533 | -16.7% |
| Current assets | 29/58 | €76,070 | €46,556 | -€29,513 | -38.8% |
| Amounts receivable within one year | 40/41 | €55,976 | €30,937 | -€25,039 | -44.7% |
| Trade receivables | 40 | €55,976 | €24,000 | -€31,976 | -57.1% |
| Other amounts receivable | 41 | - | €6,937 | +€6,937 | |
| Cash at bank and in hand | 54/58 | €20,094 | €15,620 | -€4,474 | -22.3% |
| Total equity and liabilities | 10/49 | €533,504 | €496,148 | -€37,356 | -7.0% |
| Equity | 10/15 | €323,041 | €345,174 | +€22,133 | +6.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €316,841 | €338,974 | +€22,133 | +7.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €314,981 | €337,114 | +€22,133 | +7.0% |
| Amounts payable | 17/49 | €210,463 | €150,974 | -€59,489 | -28.3% |
| Amounts payable after more than one year | 17 | €139,871 | €110,519 | -€29,352 | -21.0% |
| Financial debts | 170/4 | €139,871 | €110,519 | -€29,352 | -21.0% |
| Amounts payable within one year | 42/48 | €70,592 | €40,455 | -€30,137 | -42.7% |
| Current portion of amounts payable after more than one year | 42 | €29,948 | €25,893 | -€4,055 | -13.5% |
| Trade debts | 44 | €8,467 | €3,821 | -€4,646 | -54.9% |
| Suppliers | 440/4 | €8,467 | €3,821 | -€4,646 | -54.9% |
| Taxes, remuneration and social security | 45 | €17,615 | €9,418 | -€8,197 | -46.5% |
| Taxes | 450/3 | €17,615 | €9,418 | -€8,197 | -46.5% |
| Other amounts payable | 47/48 | €14,562 | €1,323 | -€13,239 | -90.9% |
| Non-recurring operating income | 76A | €11,570 | - | -€11,570 | |
| Remuneration, social security and pensions | 62 | €1,464 | €1,685 | +€221 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,343 | €7,843 | -€500 | -6.0% |
| Other operating charges | 640/8 | €2,967 | €1,563 | -€1,403 | -47.3% |
| Gross operating margin | 9900 | €75,319 | €46,922 | -€28,397 | -37.7% |
| Operating profit (loss) | 9901 | €62,545 | €35,832 | -€26,714 | -42.7% |
| Financial income | 75/76B | - | €242 | +€242 | |
| Recurring financial income | 75 | - | €242 | +€242 | |
| Financial charges | 65/66B | €3,371 | €4,978 | +€1,607 | +47.7% |
| Recurring financial charges | 65 | €3,371 | €4,978 | +€1,607 | +47.7% |
| Profit (loss) for the period before taxes | 9903 | €59,174 | €31,095 | -€28,079 | -47.5% |
| Income taxes | 67/77 | €15,775 | €8,963 | -€6,812 | -43.2% |
| Profit (loss) for the period | 9904 | €43,399 | €22,133 | -€21,266 | -49.0% |
| Profit (loss) for the period to be appropriated | 9905 | €43,399 | €22,133 | -€21,266 | -49.0% |
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 25 October 2026 via checked.be.