MIROBÉ: 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.
MIROBÉ
Largest movements
- Financial fixed assets +€175,000
up €175,000 (+178%), from €98,333 to €273,333
- Cash -€88,038
down €88,038 (-47.3%), from €186,289 to €98,251
mainly Contributions, distributions and other (-€262,195) and Investment in fixed assets (net) (-€175,000)
- Receivables within one year +€30,791
up €30,791 (+113%), from €27,245 to €58,036
of which Trade receivables: +€24,244
- Tangible fixed assets -€4,624
down €4,624 (-34.7%), from €13,330 to €8,707
of which Furniture and vehicles: -€3,703
- Other debts +€212,332
up €212,332 (+7,959%), from €2,668 to €215,000
- Reserves -€190,000
no longer reported in 2025 (was €190,000)
- Tax, wage and social debts +€47,312
up €47,312 (+65.3%), from €72,429 to €119,740
- Debts after one year +€32,022
up €32,022 (+128%), from €25,000 to €57,022
- Current portion of long-term debt +€9,939
new in 2025: €9,939
- Gross operating margin +€26,155
up €26,155 (+34.6%), from €75,679 to €101,834
- Taxes +€5,754
up €5,754 (+32.5%), from €17,697 to €23,451
- Financial income -€4,017
down €4,017 (-99.9%), from €4,019 to €3
- Financial charges +€1,928
up €1,928 (+1,352%), from €143 to €2,070
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 | €325,198 | €438,870 | +€113,672 | +35.0% |
| Fixed assets | 21/28 | €111,664 | €282,040 | +€170,376 | +153% |
| Tangible fixed assets | 22/27 | €13,330 | €8,707 | -€4,624 | -34.7% |
| Plant, machinery and equipment | 23 | €1,505 | €584 | -€921 | -61.2% |
| Furniture and vehicles | 24 | €11,826 | €8,122 | -€3,703 | -31.3% |
| Financial fixed assets | 28 | €98,333 | €273,333 | +€175,000 | +178% |
| Current assets | 29/58 | €213,534 | €156,830 | -€56,704 | -26.6% |
| Amounts receivable within one year | 40/41 | €27,245 | €58,036 | +€30,791 | +113% |
| Trade receivables | 40 | €21,780 | €46,024 | +€24,244 | +111% |
| Other amounts receivable | 41 | €5,465 | €12,012 | +€6,547 | +120% |
| Cash at bank and in hand | 54/58 | €186,289 | €98,251 | -€88,038 | -47.3% |
| Deferred charges and accrued income | 490/1 | - | €543 | +€543 | |
| Total equity and liabilities | 10/49 | €325,198 | €438,870 | +€113,672 | +35.0% |
| Equity | 10/15 | €225,065 | €33,814 | -€191,251 | -85.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €190,000 | - | -€190,000 | |
| Distributable reserves | 133 | €190,000 | - | -€190,000 | |
| Profit (loss) carried forward | 14 | €32,565 | €31,314 | -€1,251 | -3.8% |
| Amounts payable | 17/49 | €100,133 | €405,056 | +€304,923 | +305% |
| Amounts payable after more than one year | 17 | €25,000 | €57,022 | +€32,022 | +128% |
| Financial debts | 170/4 | €25,000 | €57,022 | +€32,022 | +128% |
| Amounts payable within one year | 42/48 | €75,133 | €348,034 | +€272,901 | +363% |
| Current portion of amounts payable after more than one year | 42 | - | €9,939 | +€9,939 | |
| Trade debts | 44 | €37 | €3,355 | +€3,318 | +8,994% |
| Suppliers | 440/4 | €37 | €3,355 | +€3,318 | +8,994% |
| Taxes, remuneration and social security | 45 | €72,429 | €119,740 | +€47,312 | +65.3% |
| Taxes | 450/3 | €72,429 | €119,740 | +€47,312 | +65.3% |
| Other amounts payable | 47/48 | €2,668 | €215,000 | +€212,332 | +7,959% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,128 | €4,624 | +€496 | +12.0% |
| Other operating charges | 640/8 | €272 | €747 | +€475 | +174% |
| Gross operating margin | 9900 | €75,679 | €101,834 | +€26,155 | +34.6% |
| Operating profit (loss) | 9901 | €71,279 | €96,463 | +€25,184 | +35.3% |
| Financial income | 75/76B | €4,019 | €3 | -€4,017 | -99.9% |
| Recurring financial income | 75 | €4,019 | €3 | -€4,017 | -99.9% |
| Financial charges | 65/66B | €143 | €2,070 | +€1,928 | +1,352% |
| Recurring financial charges | 65 | €143 | €2,070 | +€1,928 | +1,352% |
| Profit (loss) for the period before taxes | 9903 | €75,156 | €94,396 | +€19,240 | +25.6% |
| Income taxes | 67/77 | €17,697 | €23,451 | +€5,754 | +32.5% |
| Profit (loss) for the period | 9904 | €57,458 | €70,944 | +€13,486 | +23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €57,458 | €70,944 | +€13,486 | +23.5% |
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 1 November 2026 via checked.be.