CHEZ MIKA: 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.
CHEZ MIKA
Largest movements
- Tangible fixed assets +€97,387
up €97,387 (+58.7%), from €165,985 to €263,372
of which Plant, machinery and equipment: +€59,725
- Cash +€16,252
up €16,252 (+381%), from €4,261 to €20,514
mainly Net result for the year (+€67,059) and Depreciation (+€37,335)
- Receivables within one year -€9,007
down €9,007 (-86.0%), from €10,468 to €1,461
of which Trade receivables: -€8,949
- Stocks and contracts +€3,639
up €3,639 (+175%), from €2,074 to €5,713
- Profit (loss) carried forward +€35,459
up €35,459 (+105%), from €33,818 to €69,277
- Reserves +€30,000
up €30,000 (+100%), from €30,000 to €60,000
- Debts after one year +€19,565
up €19,565 (+37.5%), from €52,231 to €71,796
- Current portion of long-term debt +€15,901
up €15,901 (+44.7%), from €35,558 to €51,459
- Trade debts +€8,275
up €8,275 (+393%), from €2,107 to €10,382
- Gross operating margin +€120,784
up €120,784 (+126%), from €95,499 to €216,282
- Staff costs +€56,227
up €56,227 (+293%), from €19,207 to €75,434
- Depreciation +€18,365
up €18,365 (+96.8%), from €18,970 to €37,335
- Taxes +€13,584
up €13,584 (+107%), from €12,700 to €26,284
- Financial charges +€3,787
up €3,787 (+69.9%), from €5,420 to €9,207
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 | €183,568 | €294,170 | +€110,603 | +60.3% |
| Fixed assets | 21/28 | €166,190 | €263,577 | +€97,387 | +58.6% |
| Tangible fixed assets | 22/27 | €165,985 | €263,372 | +€97,387 | +58.7% |
| Plant, machinery and equipment | 23 | €28,890 | €88,614 | +€59,725 | +207% |
| Furniture and vehicles | 24 | €13,613 | €25,846 | +€12,233 | +89.9% |
| Other tangible fixed assets | 26 | €123,482 | €148,912 | +€25,429 | +20.6% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €17,378 | €30,593 | +€13,216 | +76.1% |
| Stocks and contracts in progress | 3 | €2,074 | €5,713 | +€3,639 | +175% |
| Stocks | 30/36 | €2,074 | €5,713 | +€3,639 | +175% |
| Amounts receivable within one year | 40/41 | €10,468 | €1,461 | -€9,007 | -86.0% |
| Trade receivables | 40 | €9,996 | €1,047 | -€8,949 | -89.5% |
| Other amounts receivable | 41 | €472 | €414 | -€58 | -12.4% |
| Cash at bank and in hand | 54/58 | €4,261 | €20,514 | +€16,252 | +381% |
| Deferred charges and accrued income | 490/1 | €574 | €2,906 | +€2,331 | +406% |
| Total equity and liabilities | 10/49 | €183,568 | €294,170 | +€110,603 | +60.3% |
| Equity | 10/15 | €64,418 | €129,877 | +€65,459 | +102% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Reserves | 13 | €30,000 | €60,000 | +€30,000 | +100% |
| Distributable reserves | 133 | €30,000 | €60,000 | +€30,000 | +100% |
| Profit (loss) carried forward | 14 | €33,818 | €69,277 | +€35,459 | +105% |
| Amounts payable | 17/49 | €119,150 | €164,294 | +€45,143 | +37.9% |
| Amounts payable after more than one year | 17 | €52,231 | €71,796 | +€19,565 | +37.5% |
| Financial debts | 170/4 | €52,231 | €71,796 | +€19,565 | +37.5% |
| Amounts payable within one year | 42/48 | €66,919 | €92,498 | +€25,579 | +38.2% |
| Current portion of amounts payable after more than one year | 42 | €35,558 | €51,459 | +€15,901 | +44.7% |
| Trade debts | 44 | €2,107 | €10,382 | +€8,275 | +393% |
| Suppliers | 440/4 | €2,107 | €10,382 | +€8,275 | +393% |
| Advances received on contracts in progress | 46 | - | €2,056 | +€2,056 | |
| Taxes, remuneration and social security | 45 | €19,387 | €24,431 | +€5,044 | +26.0% |
| Taxes | 450/3 | €14,058 | €14,746 | +€688 | +4.9% |
| Remuneration and social security | 454/9 | €5,330 | €9,685 | +€4,356 | +81.7% |
| Other amounts payable | 47/48 | €9,866 | €4,170 | -€5,696 | -57.7% |
| Remuneration, social security and pensions | 62 | €19,207 | €75,434 | +€56,227 | +293% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,970 | €37,335 | +€18,365 | +96.8% |
| Other operating charges | 640/8 | €2,306 | €964 | -€1,341 | -58.2% |
| Gross operating margin | 9900 | €95,499 | €216,282 | +€120,784 | +126% |
| Operating profit (loss) | 9901 | €55,016 | €102,549 | +€47,533 | +86.4% |
| Financial income | 75/76B | €10 | €1 | -€9 | -92.1% |
| Recurring financial income | 75 | €10 | €1 | -€9 | -92.1% |
| Financial charges | 65/66B | €5,420 | €9,207 | +€3,787 | +69.9% |
| Recurring financial charges | 65 | €5,420 | €9,207 | +€3,787 | +69.9% |
| Profit (loss) for the period before taxes | 9903 | €49,606 | €93,343 | +€43,737 | +88.2% |
| Income taxes | 67/77 | €12,700 | €26,284 | +€13,584 | +107% |
| Profit (loss) for the period | 9904 | €36,906 | €67,059 | +€30,153 | +81.7% |
| Profit (loss) for the period to be appropriated | 9905 | €36,906 | €67,059 | +€30,153 | +81.7% |
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 24 October 2026 via checked.be.