BB MIKO: 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.
BB MIKO
Largest movements
- Tangible fixed assets +€19,096
up €19,096 (+298.1%), from €6,406 to €25,502
of which Furniture and vehicles: +€19,297
- Cash -€6,427
down €6,427 (-23.8%), from €27,059 to €20,632
mainly Investment in fixed assets (net) (-€25,619) and Trade debts (-€4,435)
- Profit (loss) carried forward +€9,320
up €9,320 (+30.5%), from €30,508 to €39,828
- Tax, wage and social debts +€4,493
up €4,493 (+38.8%), from €11,588 to €16,081
of which Remuneration and social security: +€2,500
- Trade debts -€4,435
down €4,435 (-71.2%), from €6,229 to €1,794
- Other debts +€2,861
up €2,861 (+59.4%), from €4,819 to €7,680
- Gross operating margin -€15,523
down €15,523 (-38.3%), from €40,502 to €24,979
- Other operating charges +€5,781
up €5,781 (+787.8%), from €734 to €6,514
- Taxes -€5,080
down €5,080 (-66.6%), from €7,627 to €2,547
- Depreciation +€4,922
up €4,922 (+307.3%), from €1,601 to €6,523
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 | €55,144 | €67,383 | +€12,239 | +22.2% |
| Fixed assets | 21/28 | €6,406 | €25,502 | +€19,096 | +298.1% |
| Tangible fixed assets | 22/27 | €6,406 | €25,502 | +€19,096 | +298.1% |
| Plant, machinery and equipment | 23 | €806 | €604 | -€201 | -25.0% |
| Furniture and vehicles | 24 | €5,600 | €24,897 | +€19,297 | +344.6% |
| Current assets | 29/58 | €48,738 | €41,881 | -€6,857 | -14.1% |
| Amounts receivable within one year | 40/41 | €21,679 | €21,249 | -€430 | -2.0% |
| Trade receivables | 40 | €21,679 | €21,249 | -€430 | -2.0% |
| Cash at bank and in hand | 54/58 | €27,059 | €20,632 | -€6,427 | -23.8% |
| Total equity and liabilities | 10/49 | €55,144 | €67,383 | +€12,239 | +22.2% |
| Equity | 10/15 | €32,508 | €41,828 | +€9,320 | +28.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,508 | €39,828 | +€9,320 | +30.5% |
| Amounts payable | 17/49 | €22,636 | €25,555 | +€2,919 | +12.9% |
| Amounts payable within one year | 42/48 | €22,636 | €25,555 | +€2,919 | +12.9% |
| Trade debts | 44 | €6,229 | €1,794 | -€4,435 | -71.2% |
| Suppliers | 440/4 | €6,229 | €1,794 | -€4,435 | -71.2% |
| Taxes, remuneration and social security | 45 | €11,588 | €16,081 | +€4,493 | +38.8% |
| Taxes | 450/3 | €11,588 | €13,581 | +€1,993 | +17.2% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €4,819 | €7,680 | +€2,861 | +59.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,601 | €6,523 | +€4,922 | +307.3% |
| Other operating charges | 640/8 | €734 | €6,514 | +€5,781 | +787.8% |
| Gross operating margin | 9900 | €40,502 | €24,979 | -€15,523 | -38.3% |
| Operating profit (loss) | 9901 | €38,167 | €11,941 | -€26,225 | -68.7% |
| Financial charges | 65/66B | €32 | €74 | +€43 | +135.6% |
| Recurring financial charges | 65 | €32 | €74 | +€43 | +135.6% |
| Profit (loss) for the period before taxes | 9903 | €38,135 | €11,867 | -€26,268 | -68.9% |
| Income taxes | 67/77 | €7,627 | €2,547 | -€5,080 | -66.6% |
| Profit (loss) for the period | 9904 | €30,508 | €9,320 | -€21,188 | -69.5% |
| Profit (loss) for the period to be appropriated | 9905 | €30,508 | €9,320 | -€21,188 | -69.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.