MIYABI: 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.
MIYABI
Largest movements
- Receivables within one year -€33,278
down €33,278 (-10.9%), from €304,094 to €270,816
of which Other amounts receivable: -€74,142
- Receivables after one year +€23,620
up €23,620 (+103%), from €22,908 to €46,528
- Profit (loss) carried forward -€17,347
down €17,347, from €9,940 to -€7,407
- Trade debts +€6,346
up €6,346 (+492%), from €1,290 to €7,636
- Gross operating margin +€8,086
up €8,086 (+41.3%), from €19,572 to €27,658
- Financial charges +€739
up €739 (+2.8%), from €26,139 to €26,878
- Depreciation +€414
up €414 (+2.7%), from €15,606 to €16,020
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.
Derived cash bridge
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 | €598,552 | €587,551 | -€11,001 | -1.8% |
| Fixed assets | 21/28 | €254,275 | €249,416 | -€4,859 | -1.9% |
| Tangible fixed assets | 22/27 | €254,275 | €249,416 | -€4,859 | -1.9% |
| Land and buildings | 22 | €251,657 | €238,230 | -€13,427 | -5.3% |
| Plant, machinery and equipment | 23 | €2,071 | €10,208 | +€8,137 | +393% |
| Furniture and vehicles | 24 | €547 | €978 | +€431 | +78.8% |
| Current assets | 29/58 | €344,277 | €338,135 | -€6,142 | -1.8% |
| Amounts receivable after more than one year | 29 | €22,908 | €46,528 | +€23,620 | +103% |
| Other amounts receivable | 291 | €22,908 | €46,528 | +€23,620 | +103% |
| Amounts receivable within one year | 40/41 | €304,094 | €270,816 | -€33,278 | -10.9% |
| Trade receivables | 40 | €32,045 | €72,909 | +€40,864 | +128% |
| Other amounts receivable | 41 | €272,049 | €197,907 | -€74,142 | -27.3% |
| Cash at bank and in hand | 54/58 | €16,998 | €20,393 | +€3,395 | +20.0% |
| Deferred charges and accrued income | 490/1 | €277 | €398 | +€121 | +43.7% |
| Total equity and liabilities | 10/49 | €598,552 | €587,551 | -€11,001 | -1.8% |
| Equity | 10/15 | €47,262 | €29,915 | -€17,347 | -36.7% |
| Contributions | 10/11 | €15,562 | €15,562 | = | 0.0% |
| Reserves | 13 | €21,760 | €21,760 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,900 | €19,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,940 | -€7,407 | -€17,347 | |
| Amounts payable | 17/49 | €551,290 | €557,636 | +€6,346 | +1.2% |
| Amounts payable after more than one year | 17 | €550,000 | €550,000 | = | 0.0% |
| Financial debts | 170/4 | €550,000 | €550,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,290 | €7,636 | +€6,346 | +492% |
| Trade debts | 44 | €1,290 | €7,636 | +€6,346 | +492% |
| Suppliers | 440/4 | €1,290 | €7,636 | +€6,346 | +492% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,606 | €16,020 | +€414 | +2.7% |
| Other operating charges | 640/8 | €2,200 | €2,107 | -€93 | -4.2% |
| Gross operating margin | 9900 | €19,572 | €27,658 | +€8,086 | +41.3% |
| Operating profit (loss) | 9901 | €1,766 | €9,531 | +€7,765 | +440% |
| Financial charges | 65/66B | €26,139 | €26,878 | +€739 | +2.8% |
| Recurring financial charges | 65 | €26,139 | €26,878 | +€739 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | -€24,373 | -€17,347 | +€7,026 | +28.8% |
| Profit (loss) for the period | 9904 | -€24,373 | -€17,347 | +€7,026 | +28.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,373 | -€17,347 | +€7,026 | +28.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.