Mia UpKot: what changed
What changed
Mia UpKot
filed annual accounts (NBB)
Net result for the year
€102,610
2024 · €117,152-€14,543
Equity
€12.2m
2024 · €12.7m-€504,440
Cash
€81,660
2024 · €362,549-€280,889
Balance sheet total
€21.4m
2024 · €21.7m-€298,356
Largest movements
Assets
- Receivables within one year +€299,715
up €299,715 (+2,795%), from €10,723 to €310,438
of which Other amounts receivable: +€299,695
- Cash -€280,889
down €280,889 (-77.5%), from €362,549 to €81,660
mainly Contributions, distributions and other (-€607,050) and Receivables within one year (-€299,715)
- Tangible fixed assets -€217,533
down €217,533 (-1.6%), from €13.6m to €13.4m
Equity and liabilities
- Contributions -€607,050
down €607,050 (-4.9%), from €12.3m to €11.7m
Income statement
- Financial charges +€32,742
up €32,742 (+26.9%), from €121,515 to €154,257
- Taxes -€15,363
down €15,363 (-43.2%), from €35,584 to €20,221
- Gross operating margin +€13,347
up €13,347 (+2.3%), from €571,105 to €584,452
- Other operating charges +€7,750
up €7,750 (+9.2%), from €84,273 to €92,023
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€117,152
Gross operating margin
+€13,347
Write-downs
+€361
Other operating charges
-€7,750
Financial income
-€3,122
Financial charges
-€32,742
Taxes
+€15,363
Result 2025
€102,610
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€226,161
Investment
+€100,000
Financing
-€607,050
Cash 2024
€362,549
From operations (derived)
+€226,161
Net result for the year
+€102,610
Depreciation
+€217,533
Receivables within one year
-€299,715
Deferred charges and accrued income
-€351
Trade debts
+€63,227
Other debts
+€130,000
Accrued charges and deferred income
+€12,857
Investment (derived)
+€100,000
Investment in fixed assets (net)
+€100,000
Financing
-€607,050
Contributions, distributions and other
-€607,050
Cash 2025
€81,660
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,681,819 | €21,383,463 | -€298,356 | -1.4% |
| Fixed assets | 21/28 | €21,287,345 | €20,969,811 | -€317,533 | -1.5% |
| Tangible fixed assets | 22/27 | €13,607,330 | €13,389,797 | -€217,533 | -1.6% |
| Land and buildings | 22 | €13,607,330 | €13,389,797 | -€217,533 | -1.6% |
| Financial fixed assets | 28 | €7,680,014 | €7,580,014 | -€100,000 | -1.3% |
| Current assets | 29/58 | €394,475 | €413,652 | +€19,177 | +4.9% |
| Amounts receivable within one year | 40/41 | €10,723 | €310,438 | +€299,715 | +2,795% |
| Trade receivables | 40 | €639 | €659 | +€20 | +3.1% |
| Other amounts receivable | 41 | €10,084 | €309,779 | +€299,695 | +2,972% |
| Cash at bank and in hand | 54/58 | €362,549 | €81,660 | -€280,889 | -77.5% |
| Deferred charges and accrued income | 490/1 | €21,203 | €21,554 | +€351 | +1.7% |
| Total equity and liabilities | 10/49 | €21,681,819 | €21,383,463 | -€298,356 | -1.4% |
| Equity | 10/15 | €12,713,719 | €12,209,279 | -€504,440 | -4.0% |
| Contributions | 10/11 | €12,283,285 | €11,676,235 | -€607,050 | -4.9% |
| Reserves | 13 | €430,434 | €533,044 | +€102,610 | +23.8% |
| Distributable reserves | 133 | €430,434 | €533,044 | +€102,610 | +23.8% |
| Amounts payable | 17/49 | €8,968,100 | €9,174,185 | +€206,084 | +2.3% |
| Amounts payable after more than one year | 17 | €8,280,000 | €8,280,000 | = | 0.0% |
| Financial debts | 170/4 | €8,280,000 | €8,280,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €677,432 | €870,659 | +€193,227 | +28.5% |
| Trade debts | 44 | €2,432 | €65,659 | +€63,227 | +2,600% |
| Suppliers | 440/4 | €2,432 | €65,659 | +€63,227 | +2,600% |
| Other amounts payable | 47/48 | €675,000 | €805,000 | +€130,000 | +19.3% |
| Accrued charges and deferred income | 492/3 | €10,669 | €23,526 | +€12,857 | +121% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €217,533 | €217,533 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €361 | €0 | -€361 | -100% |
| Other operating charges | 640/8 | €84,273 | €92,023 | +€7,750 | +9.2% |
| Gross operating margin | 9900 | €571,105 | €584,452 | +€13,347 | +2.3% |
| Operating profit (loss) | 9901 | €268,938 | €274,896 | +€5,958 | +2.2% |
| Financial income | 75/76B | €5,314 | €2,192 | -€3,122 | -58.8% |
| Recurring financial income | 75 | €5,314 | €2,192 | -€3,122 | -58.8% |
| Financial charges | 65/66B | €121,515 | €154,257 | +€32,742 | +26.9% |
| Recurring financial charges | 65 | €121,515 | €154,257 | +€32,742 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | €152,737 | €122,831 | -€29,906 | -19.6% |
| Income taxes | 67/77 | €35,584 | €20,221 | -€15,363 | -43.2% |
| Profit (loss) for the period | 9904 | €117,152 | €102,610 | -€14,543 | -12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €117,152 | €102,610 | -€14,543 | -12.4% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.