Mycelia-Academy: 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.
Mycelia-Academy
Largest movements
- Cash -€111,473
down €111,473 (-70.4%), from €158,296 to €46,823
mainly Debts after one year (-€73,814) and Investment in fixed assets (net) (-€66,005)
- Intangible fixed assets +€49,399
up €49,399 (+43.9%), from €112,648 to €162,048
- Receivables within one year +€19,770
up €19,770 (+121%), from €16,319 to €36,089
of which Trade receivables: +€22,072
- Debts after one year -€73,814
down €73,814 (-37.7%), from €195,933 to €122,119
- Trade debts -€31,606
down €31,606 (-59.3%), from €53,320 to €21,714
- Profit (loss) carried forward +€27,055
up €27,055, from -€27,055 to €0
- Tax, wage and social debts +€24,011
up €24,011, from €0 to €24,011
of which Remuneration and social security: +€14,504
- Reserves +€6,354
new in 2025: €6,354
- Staff costs +€83,074
new in 2025: €83,074
- Gross operating margin +€81,551
up €81,551 (+149%), from €54,596 to €136,147
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 | €287,264 | €244,959 | -€42,304 | -14.7% |
| Fixed assets | 21/28 | €112,648 | €162,048 | +€49,399 | +43.9% |
| Intangible fixed assets | 21 | €112,648 | €162,048 | +€49,399 | +43.9% |
| Current assets | 29/58 | €174,615 | €82,912 | -€91,704 | -52.5% |
| Amounts receivable within one year | 40/41 | €16,319 | €36,089 | +€19,770 | +121% |
| Trade receivables | 40 | €14,017 | €36,089 | +€22,072 | +157% |
| Other amounts receivable | 41 | €2,302 | €0 | -€2,302 | -100% |
| Cash at bank and in hand | 54/58 | €158,296 | €46,823 | -€111,473 | -70.4% |
| Total equity and liabilities | 10/49 | €287,264 | €244,959 | -€42,304 | -14.7% |
| Equity | 10/15 | €22,945 | €56,354 | +€33,409 | +146% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | - | €6,354 | +€6,354 | |
| Distributable reserves | 133 | - | €6,354 | +€6,354 | |
| Profit (loss) carried forward | 14 | -€27,055 | €0 | +€27,055 | |
| Amounts payable | 17/49 | €264,318 | €188,605 | -€75,713 | -28.6% |
| Amounts payable after more than one year | 17 | €195,933 | €122,119 | -€73,814 | -37.7% |
| Other amounts payable | 178/9 | €195,933 | €122,119 | -€73,814 | -37.7% |
| Amounts payable within one year | 42/48 | €53,320 | €45,726 | -€7,594 | -14.2% |
| Trade debts | 44 | €53,320 | €21,714 | -€31,606 | -59.3% |
| Suppliers | 440/4 | €53,320 | €21,714 | -€31,606 | -59.3% |
| Taxes, remuneration and social security | 45 | €0 | €24,011 | +€24,011 | |
| Taxes | 450/3 | €0 | €9,507 | +€9,507 | |
| Remuneration and social security | 454/9 | - | €14,504 | +€14,504 | |
| Accrued charges and deferred income | 492/3 | €15,066 | €20,760 | +€5,695 | +37.8% |
| Non-recurring operating income | 76A | - | €61,000 | +€61,000 | |
| Remuneration, social security and pensions | 62 | - | €83,074 | +€83,074 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,183 | €16,606 | +€422 | +2.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €54,596 | €136,147 | +€81,551 | +149% |
| Operating profit (loss) | 9901 | €38,026 | €36,068 | -€1,957 | -5.1% |
| Financial income | 75/76B | €34 | €0 | -€34 | -99.9% |
| Recurring financial income | 75 | €34 | €0 | -€34 | -99.9% |
| Financial charges | 65/66B | €3,010 | €2,659 | -€351 | -11.6% |
| Recurring financial charges | 65 | €3,010 | €2,659 | -€351 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €35,050 | €33,409 | -€1,640 | -4.7% |
| Profit (loss) for the period | 9904 | €35,050 | €33,409 | -€1,640 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,050 | €33,409 | -€1,640 | -4.7% |
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 28 October 2026 via checked.be.