MISTO: 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.
MISTO
Largest movements
- Tangible fixed assets +€24,713
up €24,713 (+109%), from €22,629 to €47,343
of which Furniture and vehicles: +€28,741
- Deferred charges and accrued income -€1,661
down €1,661 (-90.1%), from €1,843 to €182
- Debts after one year +€19,372
new in 2025: €19,372
- Current portion of long-term debt +€5,740
new in 2025: €5,740
- Other debts -€1,567
no longer reported in 2025 (was €1,567)
- Depreciation +€5,725
up €5,725 (+99.8%), from €5,739 to €11,464
- Other operating charges +€2,810
up €2,810 (+132%), from €2,130 to €4,940
- Financial charges -€2,127
down €2,127 (-62.8%), from €3,389 to €1,262
- Gross operating margin +€1,492
up €1,492 (+8.9%), from €16,682 to €18,174
- Taxes -€1,004
down €1,004 (-56.1%), from €1,789 to €785
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 | €70,653 | €94,061 | +€23,408 | +33.1% |
| Fixed assets | 21/28 | €22,629 | €47,343 | +€24,713 | +109% |
| Tangible fixed assets | 22/27 | €22,629 | €47,343 | +€24,713 | +109% |
| Plant, machinery and equipment | 23 | €21,285 | €17,257 | -€4,028 | -18.9% |
| Furniture and vehicles | 24 | €1,344 | €30,085 | +€28,741 | +2,138% |
| Current assets | 29/58 | €48,024 | €46,719 | -€1,305 | -2.7% |
| Amounts receivable within one year | 40/41 | €32,273 | €32,972 | +€699 | +2.2% |
| Trade receivables | 40 | €32,241 | €24,364 | -€7,877 | -24.4% |
| Other amounts receivable | 41 | €32 | €8,608 | +€8,576 | +26,800% |
| Cash at bank and in hand | 54/58 | €13,908 | €13,565 | -€343 | -2.5% |
| Deferred charges and accrued income | 490/1 | €1,843 | €182 | -€1,661 | -90.1% |
| Total equity and liabilities | 10/49 | €70,653 | €94,061 | +€23,408 | +33.1% |
| Equity | 10/15 | €51,888 | €51,611 | -€277 | -0.5% |
| Contributions | 10/11 | €12,700 | €12,700 | = | 0.0% |
| Reserves | 13 | €3,100 | €3,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,100 | €3,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,100 | €3,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,088 | €35,811 | -€277 | -0.8% |
| Amounts payable | 17/49 | €18,765 | €42,451 | +€23,686 | +126% |
| Amounts payable after more than one year | 17 | - | €19,372 | +€19,372 | |
| Financial debts | 170/4 | - | €19,372 | +€19,372 | |
| Amounts payable within one year | 42/48 | €18,765 | €23,079 | +€4,314 | +23.0% |
| Current portion of amounts payable after more than one year | 42 | - | €5,740 | +€5,740 | |
| Trade debts | 44 | €12,093 | €12,943 | +€850 | +7.0% |
| Suppliers | 440/4 | €12,093 | €12,943 | +€850 | +7.0% |
| Taxes, remuneration and social security | 45 | €5,106 | €4,396 | -€710 | -13.9% |
| Taxes | 450/3 | €2,177 | €2,896 | +€719 | +33.0% |
| Remuneration and social security | 454/9 | €2,929 | €1,500 | -€1,429 | -48.8% |
| Other amounts payable | 47/48 | €1,567 | - | -€1,567 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,739 | €11,464 | +€5,725 | +99.8% |
| Other operating charges | 640/8 | €2,130 | €4,940 | +€2,810 | +132% |
| Gross operating margin | 9900 | €16,682 | €18,174 | +€1,492 | +8.9% |
| Operating profit (loss) | 9901 | €8,813 | €1,770 | -€7,043 | -79.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +33.3% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +33.3% |
| Financial charges | 65/66B | €3,389 | €1,262 | -€2,127 | -62.8% |
| Recurring financial charges | 65 | €3,389 | €1,262 | -€2,127 | -62.8% |
| Profit (loss) for the period before taxes | 9903 | €5,424 | €508 | -€4,916 | -90.6% |
| Income taxes | 67/77 | €1,789 | €785 | -€1,004 | -56.1% |
| Profit (loss) for the period | 9904 | €3,635 | -€277 | -€3,912 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,635 | -€277 | -€3,912 |
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 15 October 2026 via checked.be.