NEW MIRANDA: 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.
NEW MIRANDA
Largest movements
- Tangible fixed assets -€9,794
down €9,794 (-5.4%), from €180,163 to €170,369
of which Land and buildings: -€5,666
- Receivables within one year +€6,722
up €6,722 (+10.6%), from €63,277 to €69,999
- Cash -€5,952
down €5,952 (-73.7%), from €8,076 to €2,124
mainly Debts after one year (-€22,776) and Receivables within one year (-€6,722)
- Debts after one year -€22,776
down €22,776 (-21.0%), from €108,461 to €85,685
- Other debts +€7,000
up €7,000 (+15.2%), from €45,934 to €52,934
- Turnover +€114,408
new in 2024: €114,408
- Purchases and services +€70,534
new in 2024: €70,534
- Gross operating margin +€10,828
up €10,828 (+22.2%), from €48,708 to €59,536
- Staff costs -€6,579
down €6,579 (-16.6%), from €39,581 to €33,002
- Other operating charges +€4,927
up €4,927 (+95.3%), from €5,172 to €10,099
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.
Cash bridge derived
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 | €298,061 | €288,692 | -€9,369 | -3.1% |
| Fixed assets | 21/28 | €180,163 | €170,369 | -€9,794 | -5.4% |
| Tangible fixed assets | 22/27 | €180,163 | €170,369 | -€9,794 | -5.4% |
| Land and buildings | 22 | €143,333 | €137,667 | -€5,666 | -4.0% |
| Plant, machinery and equipment | 23 | €4,452 | €3,562 | -€890 | -20.0% |
| Furniture and vehicles | 24 | €32,378 | €29,140 | -€3,238 | -10.0% |
| Current assets | 29/58 | €117,898 | €118,323 | +€425 | +0.4% |
| Stocks and contracts in progress | 3 | €44,208 | €43,863 | -€345 | -0.8% |
| Stocks | 30/36 | €44,208 | €43,863 | -€345 | -0.8% |
| Amounts receivable within one year | 40/41 | €63,277 | €69,999 | +€6,722 | +10.6% |
| Trade receivables | 40 | €63,277 | €69,999 | +€6,722 | +10.6% |
| Cash at bank and in hand | 54/58 | €8,076 | €2,124 | -€5,952 | -73.7% |
| Deferred charges and accrued income | 490/1 | €2,337 | €2,337 | = | 0.0% |
| Total equity and liabilities | 10/49 | €298,061 | €288,692 | -€9,369 | -3.1% |
| Equity | 10/15 | €113,801 | €114,703 | +€902 | +0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Legal reserve | 130 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,581 | €95,483 | +€902 | +1.0% |
| Amounts payable | 17/49 | €184,260 | €173,989 | -€10,271 | -5.6% |
| Amounts payable after more than one year | 17 | €108,461 | €85,685 | -€22,776 | -21.0% |
| Financial debts | 170/4 | €108,461 | €85,685 | -€22,776 | -21.0% |
| Amounts payable within one year | 42/48 | €75,799 | €88,304 | +€12,505 | +16.5% |
| Current portion of amounts payable after more than one year | 42 | €20,769 | €20,769 | = | 0.0% |
| Trade debts | 44 | €7,718 | €10,564 | +€2,846 | +36.9% |
| Suppliers | 440/4 | €7,718 | €10,564 | +€2,846 | +36.9% |
| Taxes, remuneration and social security | 45 | €1,378 | €4,037 | +€2,659 | +193.0% |
| Taxes | 450/3 | €192 | €3,374 | +€3,182 | +1657.3% |
| Remuneration and social security | 454/9 | €1,186 | €663 | -€523 | -44.1% |
| Other amounts payable | 47/48 | €45,934 | €52,934 | +€7,000 | +15.2% |
| Turnover | 70 | - | €114,408 | +€114,408 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €70,534 | +€70,534 | |
| Remuneration, social security and pensions | 62 | €39,581 | €33,002 | -€6,579 | -16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,034 | €9,794 | +€760 | +8.4% |
| Other operating charges | 640/8 | €5,172 | €10,099 | +€4,927 | +95.3% |
| Gross operating margin | 9900 | €48,708 | €59,536 | +€10,828 | +22.2% |
| Operating profit (loss) | 9901 | -€5,079 | €6,641 | +€11,720 | |
| Financial income | 75/76B | - | €177 | +€177 | |
| Recurring financial income | 75 | - | €177 | +€177 | |
| Financial charges | 65/66B | €7,209 | €5,916 | -€1,293 | -17.9% |
| Recurring financial charges | 65 | €7,209 | €5,916 | -€1,293 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | -€12,288 | €902 | +€13,190 | |
| Income taxes | 67/77 | €1 | - | -€1 | |
| Profit (loss) for the period | 9904 | -€12,289 | €902 | +€13,191 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,289 | €902 | +€13,191 |
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 12 October 2026 via checked.be.