IMMO MIKO CONSULTING: 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.
IMMO MIKO CONSULTING
Largest movements
- Cash -€24,658
down €24,658 (-79.9%), from €30,871 to €6,214
mainly Net result for the year (-€22,568) and Trade debts (-€20,641)
- Receivables within one year -€19,177
down €19,177 (-11.3%), from €169,607 to €150,430
of which Trade receivables: -€52,333
- Tangible fixed assets -€13,094
down €13,094 (-8.5%), from €154,232 to €141,138
of which Leasing and similar rights: -€7,923
- Deferred charges and accrued income +€3,740
up €3,740 (+2,007%), from €186 to €3,927
- Profit (loss) carried forward -€22,568
down €22,568 (-44.3%), from €50,965 to €28,398
- Trade debts -€20,641
down €20,641 (-42.8%), from €48,225 to €27,584
- Debts after one year -€11,579
down €11,579 (-9.9%), from €117,207 to €105,628
- Other operating charges +€51,136
up €51,136 (+1,021%), from €5,010 to €56,147
- Gross operating margin -€13,600
down €13,600 (-12.8%), from €106,200 to €92,599
- Taxes -€5,311
down €5,311 (-25.8%), from €20,557 to €15,246
- Financial income +€1,292
up €1,292 (+250%), from €517 to €1,810
- Depreciation -€1,273
down €1,273 (-11.9%), from €10,688 to €9,416
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 | €357,727 | €303,039 | -€54,688 | -15.3% |
| Fixed assets | 21/28 | €157,062 | €142,468 | -€14,594 | -9.3% |
| Tangible fixed assets | 22/27 | €154,232 | €141,138 | -€13,094 | -8.5% |
| Land and buildings | 22 | €126,047 | €121,797 | -€4,250 | -3.4% |
| Furniture and vehicles | 24 | €2,451 | €0 | -€2,451 | -100% |
| Leasing and similar rights | 25 | €25,734 | €17,811 | -€7,923 | -30.8% |
| Other tangible fixed assets | 26 | - | €1,530 | +€1,530 | |
| Financial fixed assets | 28 | €2,830 | €1,330 | -€1,500 | -53.0% |
| Current assets | 29/58 | €200,665 | €160,571 | -€40,094 | -20.0% |
| Amounts receivable within one year | 40/41 | €169,607 | €150,430 | -€19,177 | -11.3% |
| Trade receivables | 40 | €152,784 | €100,451 | -€52,333 | -34.3% |
| Other amounts receivable | 41 | €16,823 | €49,979 | +€33,156 | +197% |
| Cash at bank and in hand | 54/58 | €30,871 | €6,214 | -€24,658 | -79.9% |
| Deferred charges and accrued income | 490/1 | €186 | €3,927 | +€3,740 | +2,007% |
| Total equity and liabilities | 10/49 | €357,727 | €303,039 | -€54,688 | -15.3% |
| Equity | 10/15 | €122,025 | €99,458 | -€22,568 | -18.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €52,460 | €52,460 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €50,600 | €50,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,965 | €28,398 | -€22,568 | -44.3% |
| Amounts payable | 17/49 | €235,701 | €203,581 | -€32,120 | -13.6% |
| Amounts payable after more than one year | 17 | €117,207 | €105,628 | -€11,579 | -9.9% |
| Financial debts | 170/4 | €117,207 | €105,628 | -€11,579 | -9.9% |
| Amounts payable within one year | 42/48 | €117,752 | €97,712 | -€20,041 | -17.0% |
| Current portion of amounts payable after more than one year | 42 | €9,886 | €10,043 | +€158 | +1.6% |
| Financial debts | 43 | - | €91 | +€91 | |
| Credit institutions | 430/8 | - | €91 | +€91 | |
| Trade debts | 44 | €48,225 | €27,584 | -€20,641 | -42.8% |
| Suppliers | 440/4 | €48,225 | €27,584 | -€20,641 | -42.8% |
| Taxes, remuneration and social security | 45 | €59,642 | €59,993 | +€351 | +0.6% |
| Taxes | 450/3 | €52,947 | €55,971 | +€3,024 | +5.7% |
| Remuneration and social security | 454/9 | €6,695 | €4,022 | -€2,672 | -39.9% |
| Accrued charges and deferred income | 492/3 | €742 | €242 | -€500 | -67.4% |
| Non-recurring operating income | 76A | €3,719 | - | -€3,719 | |
| Remuneration, social security and pensions | 62 | €27,469 | €28,180 | +€711 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,688 | €9,416 | -€1,273 | -11.9% |
| Other operating charges | 640/8 | €5,010 | €56,147 | +€51,136 | +1,021% |
| Non-recurring operating charges | 66A | - | €2,451 | +€2,451 | |
| Gross operating margin | 9900 | €106,200 | €92,599 | -€13,600 | -12.8% |
| Operating profit (loss) | 9901 | €63,032 | -€3,594 | -€66,626 | |
| Financial income | 75/76B | €517 | €1,810 | +€1,292 | +250% |
| Recurring financial income | 75 | €517 | €1,810 | +€1,292 | +250% |
| Financial charges | 65/66B | €5,864 | €5,537 | -€327 | -5.6% |
| Recurring financial charges | 65 | €5,864 | €5,537 | -€327 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €57,685 | -€7,322 | -€65,007 | |
| Income taxes | 67/77 | €20,557 | €15,246 | -€5,311 | -25.8% |
| Profit (loss) for the period | 9904 | €37,128 | -€22,568 | -€59,696 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,128 | -€22,568 | -€59,696 |
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 30 October 2026 via checked.be.