NEW MISPELTERS: 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 MISPELTERS
Largest movements
- Receivables within one year -€8,349
down €8,349 (-65.0%), from €12,850 to €4,500
of which Trade receivables: -€6,605
- Cash +€5,130
up €5,130 (+74.8%), from €6,853 to €11,983
mainly Receivables within one year (+€8,349) and Other debts (+€1,544)
- Deferred charges and accrued income -€1,516
down €1,516 (-73.4%), from €2,066 to €550
- Intangible fixed assets -€300
down €300 (-42.1%), from €713 to €413
- Profit (loss) carried forward -€4,647
down €4,647 (-19.5%), from -€23,832 to -€28,479
- Trade debts -€2,014
down €2,014 (-30.4%), from €6,633 to €4,619
- Other debts +€1,544
up €1,544 (+8.3%), from €18,694 to €20,239
- Gross operating margin +€11,519
up €11,519 (+79.8%), from -€14,432 to -€2,913
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 | €23,533 | €18,497 | -€5,036 | -21.4% |
| Fixed assets | 21/28 | €1,763 | €1,463 | -€300 | -17.0% |
| Intangible fixed assets | 21 | €713 | €413 | -€300 | -42.1% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €21,769 | €17,033 | -€4,736 | -21.8% |
| Amounts receivable within one year | 40/41 | €12,850 | €4,500 | -€8,349 | -65.0% |
| Trade receivables | 40 | €10,955 | €4,351 | -€6,605 | -60.3% |
| Other amounts receivable | 41 | €1,894 | €150 | -€1,745 | -92.1% |
| Cash at bank and in hand | 54/58 | €6,853 | €11,983 | +€5,130 | +74.8% |
| Deferred charges and accrued income | 490/1 | €2,066 | €550 | -€1,516 | -73.4% |
| Total equity and liabilities | 10/49 | €23,533 | €18,497 | -€5,036 | -21.4% |
| Equity | 10/15 | -€1,832 | -€6,479 | -€4,647 | -254% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,832 | -€28,479 | -€4,647 | -19.5% |
| Amounts payable | 17/49 | €25,365 | €24,976 | -€389 | -1.5% |
| Amounts payable within one year | 42/48 | €25,365 | €24,976 | -€389 | -1.5% |
| Trade debts | 44 | €6,633 | €4,619 | -€2,014 | -30.4% |
| Suppliers | 440/4 | €6,633 | €4,619 | -€2,014 | -30.4% |
| Taxes, remuneration and social security | 45 | €37 | €119 | +€81 | +217% |
| Taxes | 450/3 | €37 | €119 | +€81 | +217% |
| Other amounts payable | 47/48 | €18,694 | €20,239 | +€1,544 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €300 | €300 | = | 0.0% |
| Other operating charges | 640/8 | €791 | €879 | +€88 | +11.1% |
| Gross operating margin | 9900 | -€14,432 | -€2,913 | +€11,519 | +79.8% |
| Operating profit (loss) | 9901 | -€15,523 | -€4,092 | +€11,431 | +73.6% |
| Financial income | 75/76B | €132 | €21 | -€111 | -83.9% |
| Recurring financial income | 75 | €132 | €21 | -€111 | -83.9% |
| Financial charges | 65/66B | €516 | €577 | +€60 | +11.6% |
| Recurring financial charges | 65 | €516 | €577 | +€60 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | -€15,907 | -€4,647 | +€11,260 | +70.8% |
| Profit (loss) for the period | 9904 | -€15,907 | -€4,647 | +€11,260 | +70.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,907 | -€4,647 | +€11,260 | +70.8% |
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 19 October 2026 via checked.be.