MISTER'O: 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.
MISTER'O
Largest movements
- Tangible fixed assets -€12,662
down €12,662 (-33.5%), from €37,841 to €25,179
of which Furniture and vehicles: -€9,536
- Receivables within one year +€2,046
up €2,046 (+831%), from €246 to €2,292
- Debts after one year -€7,902
down €7,902 (-60.7%), from €13,015 to €5,113
- Short-term financial debts +€7,692
up €7,692 (+96.9%), from €7,942 to €15,634
of which Credit institutions: +€7,732
- Profit (loss) carried forward -€6,218
down €6,218 (-14.2%), from -€43,849 to -€50,067
- Trade debts -€6,035
down €6,035 (-67.9%), from €8,886 to €2,850
- Tax, wage and social debts +€2,970
up €2,970 (+171%), from €1,741 to €4,711
- Gross operating margin +€43,938
up €43,938, from -€33,269 to €10,669
- Other operating charges +€907
up €907 (+153%), from €592 to €1,499
- Financial charges +€575
up €575 (+31.5%), from €1,829 to €2,404
- Depreciation -€400
down €400 (-3.1%), from €13,062 to €12,662
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 | €38,662 | €27,701 | -€10,961 | -28.4% |
| Fixed assets | 21/28 | €37,866 | €25,204 | -€12,662 | -33.4% |
| Tangible fixed assets | 22/27 | €37,841 | €25,179 | -€12,662 | -33.5% |
| Furniture and vehicles | 24 | €26,087 | €16,551 | -€9,536 | -36.6% |
| Other tangible fixed assets | 26 | €11,754 | €8,627 | -€3,127 | -26.6% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €796 | €2,498 | +€1,701 | +214% |
| Amounts receivable within one year | 40/41 | €246 | €2,292 | +€2,046 | +831% |
| Trade receivables | 40 | €246 | €2,292 | +€2,046 | +831% |
| Cash at bank and in hand | 54/58 | €327 | €0 | -€327 | -100% |
| Deferred charges and accrued income | 490/1 | €223 | €206 | -€18 | -7.9% |
| Total equity and liabilities | 10/49 | €38,662 | €27,701 | -€10,961 | -28.4% |
| Equity | 10/15 | -€7,709 | -€13,927 | -€6,218 | -80.7% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €28,080 | €28,080 | = | 0.0% |
| Non-distributable reserves | 130/1 | €28,080 | €28,080 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €28,080 | +€28,080 | |
| Other | 1319 | €28,080 | - | -€28,080 | |
| Profit (loss) carried forward | 14 | -€43,849 | -€50,067 | -€6,218 | -14.2% |
| Amounts payable | 17/49 | €46,371 | €41,628 | -€4,743 | -10.2% |
| Amounts payable after more than one year | 17 | €13,015 | €5,113 | -€7,902 | -60.7% |
| Financial debts | 170/4 | €13,015 | €5,113 | -€7,902 | -60.7% |
| Amounts payable within one year | 42/48 | €33,356 | €36,515 | +€3,159 | +9.5% |
| Financial debts | 43 | €7,942 | €15,634 | +€7,692 | +96.9% |
| Credit institutions | 430/8 | - | €7,732 | +€7,732 | |
| Other loans | 439 | €7,942 | €7,902 | -€40 | -0.5% |
| Trade debts | 44 | €8,886 | €2,850 | -€6,035 | -67.9% |
| Suppliers | 440/4 | €8,886 | €2,850 | -€6,035 | -67.9% |
| Taxes, remuneration and social security | 45 | €1,741 | €4,711 | +€2,970 | +171% |
| Taxes | 450/3 | €1,741 | €4,711 | +€2,970 | +171% |
| Other amounts payable | 47/48 | €14,788 | €13,321 | -€1,467 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,062 | €12,662 | -€400 | -3.1% |
| Other operating charges | 640/8 | €592 | €1,499 | +€907 | +153% |
| Gross operating margin | 9900 | -€33,269 | €10,669 | +€43,938 | |
| Operating profit (loss) | 9901 | -€46,923 | -€3,493 | +€43,430 | +92.6% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €1,829 | €2,404 | +€575 | +31.5% |
| Recurring financial charges | 65 | €1,829 | €2,404 | +€575 | +31.5% |
| Profit (loss) for the period before taxes | 9903 | -€48,749 | -€5,897 | +€42,852 | +87.9% |
| Income taxes | 67/77 | €296 | €322 | +€25 | +8.6% |
| Profit (loss) for the period | 9904 | -€49,045 | -€6,218 | +€42,827 | +87.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,045 | -€6,218 | +€42,827 | +87.3% |
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 24 October 2026 via checked.be.