What changed?
Two fiscal 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.
MIRA-SOLUTIONS
Largest movements
- Receivables within one year +€5,906
up €5,906 (+137.6%), from €4,293 to €10,199
of which Trade receivables: +€5,353
- Cash -€3,732
down €3,732 (-16.2%), from €23,034 to €19,302
mainly Receivables within one year (-€5,906) and Tax, wage and social debts (-€2,816)
- Deferred charges and accrued income +€2,666
up €2,666 (+765.5%), from €348 to €3,015
- Financial fixed assets +€1,650
new in 2025: €1,650
- Reserves +€8,677
up €8,677 (+53.0%), from €16,378 to €25,055
of which Distributable reserves: +€25,041
- Tax, wage and social debts -€2,816
down €2,816 (-39.1%), from €7,192 to €4,377
- Trade debts +€629
up €629 (+596.4%), from €105 to €734
- Gross operating margin -€14,219
down €14,219 (-51.6%), from €27,556 to €13,338
- Taxes -€3,376
down €3,376 (-46.9%), from €7,192 to €3,817
- Depreciation -€2,130
down €2,130 (-100.0%), from €2,130 to €0
- Other operating charges -€934
down €934 (-55.1%), from €1,697 to €763
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.
Cash bridge derived
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 | €27,675 | €34,166 | +€6,491 | +23.5% |
| Fixed assets | 21/28 | - | €1,650 | +€1,650 | |
| Financial fixed assets | 28 | - | €1,650 | +€1,650 | |
| Current assets | 29/58 | €27,675 | €32,516 | +€4,841 | +17.5% |
| Amounts receivable within one year | 40/41 | €4,293 | €10,199 | +€5,906 | +137.6% |
| Trade receivables | 40 | €1,447 | €6,800 | +€5,353 | +369.8% |
| Other amounts receivable | 41 | €2,846 | €3,399 | +€553 | +19.4% |
| Cash at bank and in hand | 54/58 | €23,034 | €19,302 | -€3,732 | -16.2% |
| Deferred charges and accrued income | 490/1 | €348 | €3,015 | +€2,666 | +765.5% |
| Total equity and liabilities | 10/49 | €27,675 | €34,166 | +€6,491 | +23.5% |
| Equity | 10/15 | €20,378 | €29,055 | +€8,677 | +42.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €16,378 | €25,055 | +€8,677 | +53.0% |
| Non-distributable reserves | 130/1 | €16,364 | €0 | -€16,364 | -100.0% |
| Reserves not available under the articles | 1311 | €16,364 | €0 | -€16,364 | -100.0% |
| Distributable reserves | 133 | €14 | €25,055 | +€25,041 | +180020.7% |
| Amounts payable | 17/49 | €7,298 | €5,111 | -€2,187 | -30.0% |
| Amounts payable within one year | 42/48 | €7,298 | €5,111 | -€2,187 | -30.0% |
| Trade debts | 44 | €105 | €734 | +€629 | +596.4% |
| Suppliers | 440/4 | €105 | €734 | +€629 | +596.4% |
| Taxes, remuneration and social security | 45 | €7,192 | €4,377 | -€2,816 | -39.1% |
| Taxes | 450/3 | €7,192 | €4,377 | -€2,816 | -39.1% |
| Remuneration, social security and pensions | 62 | - | €10 | +€10 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,130 | €0 | -€2,130 | -100.0% |
| Other operating charges | 640/8 | €1,697 | €763 | -€934 | -55.1% |
| Gross operating margin | 9900 | €27,556 | €13,338 | -€14,219 | -51.6% |
| Operating profit (loss) | 9901 | €23,729 | €12,565 | -€11,164 | -47.0% |
| Financial income | 75/76B | €0 | €1 | +€0 | +4900.0% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +4900.0% |
| Financial charges | 65/66B | €159 | €72 | -€87 | -54.7% |
| Recurring financial charges | 65 | €159 | €72 | -€87 | -54.7% |
| Profit (loss) for the period before taxes | 9903 | €23,570 | €12,494 | -€11,076 | -47.0% |
| Income taxes | 67/77 | €7,192 | €3,817 | -€3,376 | -46.9% |
| Profit (loss) for the period | 9904 | €16,378 | €8,677 | -€7,700 | -47.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,378 | €8,677 | -€7,700 | -47.0% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.