NEGULESCU MIRUNA: 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.
NEGULESCU MIRUNA
Largest movements
- Tangible fixed assets +€38,066
up €38,066 (+4,598%), from €828 to €38,894
of which Furniture and vehicles: +€38,335
- Cash +€30,570
up €30,570 (+85.7%), from €35,688 to €66,258
mainly Net result for the year (+€36,036) and Debts after one year (+€31,071)
- Deferred charges and accrued income +€9,307
up €9,307 (+169%), from €5,497 to €14,804
- Receivables after one year -€8,050
down €8,050 (-13.0%), from €62,043 to €53,993
- Receivables within one year +€5,057
up €5,057 (+20.3%), from €24,925 to €29,982
- Profit (loss) carried forward +€36,036
up €36,036 (+36.3%), from €99,321 to €135,357
- Debts after one year +€31,071
new in 2025: €31,071
- Tax, wage and social debts +€14,900
up €14,900 (+185%), from €8,049 to €22,949
- Other debts -€11,900
no longer reported in 2025 (was €11,900)
- Current portion of long-term debt +€7,236
new in 2025: €7,236
- Gross operating margin +€27,159
up €27,159 (+121%), from €22,435 to €49,594
- Depreciation +€4,665
up €4,665 (+1,737%), from €269 to €4,934
- Taxes +€4,051
up €4,051 (+68.1%), from €5,949 to €10,000
- Financial income +€2,456
up €2,456 (+150%), from €1,635 to €4,091
- Other operating charges -€1,104
down €1,104 (-49.7%), from €2,222 to €1,117
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 | €128,981 | €203,930 | +€74,949 | +58.1% |
| Fixed assets | 21/28 | €828 | €38,894 | +€38,066 | +4,598% |
| Tangible fixed assets | 22/27 | €828 | €38,894 | +€38,066 | +4,598% |
| Plant, machinery and equipment | 23 | €828 | €559 | -€269 | -32.4% |
| Furniture and vehicles | 24 | - | €38,335 | +€38,335 | |
| Current assets | 29/58 | €128,153 | €165,036 | +€36,883 | +28.8% |
| Amounts receivable after more than one year | 29 | €62,043 | €53,993 | -€8,050 | -13.0% |
| Other amounts receivable | 291 | €62,043 | €53,993 | -€8,050 | -13.0% |
| Amounts receivable within one year | 40/41 | €24,925 | €29,982 | +€5,057 | +20.3% |
| Other amounts receivable | 41 | €24,925 | €29,982 | +€5,057 | +20.3% |
| Cash at bank and in hand | 54/58 | €35,688 | €66,258 | +€30,570 | +85.7% |
| Deferred charges and accrued income | 490/1 | €5,497 | €14,804 | +€9,307 | +169% |
| Total equity and liabilities | 10/49 | €128,981 | €203,930 | +€74,949 | +58.1% |
| Equity | 10/15 | €104,321 | €140,357 | +€36,036 | +34.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,321 | €135,357 | +€36,036 | +36.3% |
| Amounts payable | 17/49 | €24,660 | €63,573 | +€38,913 | +158% |
| Amounts payable after more than one year | 17 | - | €31,071 | +€31,071 | |
| Financial debts | 170/4 | - | €31,071 | +€31,071 | |
| Amounts payable within one year | 42/48 | €24,660 | €32,502 | +€7,842 | +31.8% |
| Current portion of amounts payable after more than one year | 42 | - | €7,236 | +€7,236 | |
| Trade debts | 44 | €4,711 | €2,316 | -€2,394 | -50.8% |
| Suppliers | 440/4 | €4,711 | €2,316 | -€2,394 | -50.8% |
| Taxes, remuneration and social security | 45 | €8,049 | €22,949 | +€14,900 | +185% |
| Taxes | 450/3 | €8,049 | €22,949 | +€14,900 | +185% |
| Other amounts payable | 47/48 | €11,900 | - | -€11,900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €269 | €4,934 | +€4,665 | +1,737% |
| Other operating charges | 640/8 | €2,222 | €1,117 | -€1,104 | -49.7% |
| Gross operating margin | 9900 | €22,435 | €49,594 | +€27,159 | +121% |
| Operating profit (loss) | 9901 | €19,945 | €43,543 | +€23,598 | +118% |
| Financial income | 75/76B | €1,635 | €4,091 | +€2,456 | +150% |
| Recurring financial income | 75 | €1,635 | €4,091 | +€2,456 | +150% |
| Financial charges | 65/66B | €1,303 | €1,598 | +€294 | +22.6% |
| Recurring financial charges | 65 | €1,303 | €1,598 | +€294 | +22.6% |
| Profit (loss) for the period before taxes | 9903 | €20,276 | €46,036 | +€25,760 | +127% |
| Income taxes | 67/77 | €5,949 | €10,000 | +€4,051 | +68.1% |
| Profit (loss) for the period | 9904 | €14,327 | €36,036 | +€21,709 | +152% |
| Profit (loss) for the period to be appropriated | 9905 | €14,327 | €36,036 | +€21,709 | +152% |
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 30 October 2026 via checked.be.