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MIVIDA: 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.

What changed

MIVIDA

BE 0480.299.656
NACE 56.301, Cafés and bars
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€6,607
2024 · €317-€6,924
Equity
€77,087
2024 · €83,694-€6,607
Cash
€45,367
2024 · €48,848-€3,481
Balance sheet total
€85,160
2024 · €93,921-€8,761

Largest movements

2024 to 2025
Assets
  • Stocks and contracts -€4,238

    down €4,238 (-18.6%), from €22,799 to €18,561

  • Cash -€3,481

    down €3,481 (-7.1%), from €48,848 to €45,367

    mainly Net result for the year (-€6,607) and Trade debts (-€2,042)

  • Tangible fixed assets -€2,093

    down €2,093 (-43.8%), from €4,782 to €2,688

    of which Plant, machinery and equipment: -€1,686

  • Financial fixed assets +€1,530

    up €1,530 (+27.9%), from €5,484 to €7,015

Equity and liabilities
  • Profit (loss) carried forward -€6,607

    down €6,607, from €5,980 to -€627

  • Trade debts -€2,042

    down €2,042 (-62.6%), from €3,263 to €1,220

Income statement
  • Gross operating margin -€22,220

    down €22,220 (-76.1%), from €29,211 to €6,992

  • Other operating charges -€12,955

    down €12,955 (-67.7%), from €19,150 to €6,195

  • Staff costs -€1,742

    down €1,742 (-27.6%), from €6,304 to €4,562

  • Taxes -€495

    down €495 (-77.8%), from €636 to €141

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €317
Gross operating margin -€22,220
Staff costs +€1,742
Depreciation +€145
Other operating charges +€12,955
Financial income -€0
Financial charges -€41
Taxes +€495
Result 2025 -€6,607

Cash bridge derived

cash 2024 to 2025

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.

From operations -€1,951
Investment -€1,530
Financing €0
Cash 2024 €48,848
Net result for the year -€6,607
Depreciation +€2,093
Stocks and contracts +€4,238
Receivables within one year +€480
Trade debts -€2,042
Tax, wage and social debts -€112
Investment in fixed assets (net) -€1,530
Cash 2025 €45,367
Every line side by side 41 lines
Line Code 2024 2025 Change %
Total assets 20/58 €93,921 €85,160 -€8,761 -9.3%
Fixed assets 21/28 €10,266 €9,703 -€563 -5.5%
Tangible fixed assets 22/27 €4,782 €2,688 -€2,093 -43.8%
Plant, machinery and equipment 23 €3,865 €2,179 -€1,686 -43.6%
Furniture and vehicles 24 €917 €509 -€407 -44.4%
Financial fixed assets 28 €5,484 €7,015 +€1,530 +27.9%
Current assets 29/58 €83,655 €75,457 -€8,198 -9.8%
Stocks and contracts in progress 3 €22,799 €18,561 -€4,238 -18.6%
Stocks 30/36 €22,799 €18,561 -€4,238 -18.6%
Amounts receivable within one year 40/41 €12,008 €11,528 -€480 -4.0%
Other amounts receivable 41 €12,008 €11,528 -€480 -4.0%
Cash at bank and in hand 54/58 €48,848 €45,367 -€3,481 -7.1%
Total equity and liabilities 10/49 €93,921 €85,160 -€8,761 -9.3%
Equity 10/15 €83,694 €77,087 -€6,607 -7.9%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €59,114 €59,114 = 0.0%
Non-distributable reserves 130/1 €568 €568 = 0.0%
Reserves not available under the articles 1311 €568 €568 = 0.0%
Distributable reserves 133 €58,545 €58,545 = 0.0%
Profit (loss) carried forward 14 €5,980 -€627 -€6,607
Amounts payable 17/49 €10,227 €8,073 -€2,154 -21.1%
Amounts payable within one year 42/48 €10,227 €8,073 -€2,154 -21.1%
Trade debts 44 €3,263 €1,220 -€2,042 -62.6%
Suppliers 440/4 €3,263 €1,220 -€2,042 -62.6%
Taxes, remuneration and social security 45 €2,964 €2,852 -€112 -3.8%
Taxes 450/3 €2,685 €2,494 -€191 -7.1%
Remuneration and social security 454/9 €279 €358 +€79 +28.5%
Other amounts payable 47/48 €4,000 €4,000 = 0.0%
Remuneration, social security and pensions 62 €6,304 €4,562 -€1,742 -27.6%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €2,239 €2,093 -€145 -6.5%
Other operating charges 640/8 €19,150 €6,195 -€12,955 -67.7%
Gross operating margin 9900 €29,211 €6,992 -€22,220 -76.1%
Operating profit (loss) 9901 €1,519 -€5,859 -€7,377
Financial income 75/76B €0 €0 -€0 -50.0%
Recurring financial income 75 €0 €0 -€0 -50.0%
Financial charges 65/66B €566 €607 +€41 +7.3%
Recurring financial charges 65 €566 €607 +€41 +7.3%
Profit (loss) for the period before taxes 9903 €953 -€6,466 -€7,419
Income taxes 67/77 €636 €141 -€495 -77.8%
Profit (loss) for the period 9904 €317 -€6,607 -€6,924
Profit (loss) for the period to be appropriated 9905 €317 -€6,607 -€6,924

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.