MIKA: 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.
MIKA
Largest movements
- Receivables within one year +€4,463
up €4,463 (+48.5%), from €9,201 to €13,664
of which Trade receivables: +€4,463
- Cash +€4,021
up €4,021 (+47.2%), from €8,515 to €12,536
mainly Trade debts (+€23,447) and Other debts (+€7,304)
- Stocks and contracts +€2,423
up €2,423 (+31.7%), from €7,639 to €10,061
- Trade debts +€23,447
up €23,447 (+122.8%), from €19,095 to €42,541
- Profit (loss) carried forward -€12,113
down €12,113, from €1,148 to -€10,965
- Other debts +€7,304
up €7,304 (+212.4%), from €3,439 to €10,743
- Accrued charges and deferred income -€6,000
down €6,000 (-100.0%), from €6,000 to €0
- Tax, wage and social debts -€2,151
down €2,151 (-85.0%), from €2,530 to €379
of which Taxes: -€2,195
- Staff costs +€96,735
up €96,735 (+337.7%), from €28,644 to €125,378
- Gross operating margin +€74,899
up €74,899 (+179.1%), from €41,829 to €116,728
- Depreciation +€1,400
up €1,400 (+443.0%), from €316 to €1,716
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 | €33,212 | €43,698 | +€10,486 | +31.6% |
| Fixed assets | 21/28 | €7,357 | €7,117 | -€240 | -3.3% |
| Tangible fixed assets | 22/27 | €7,357 | €7,117 | -€240 | -3.3% |
| Plant, machinery and equipment | 23 | €1,424 | €1,124 | -€300 | -21.1% |
| Furniture and vehicles | 24 | €5,932 | €5,992 | +€60 | +1.0% |
| Current assets | 29/58 | €25,855 | €36,581 | +€10,726 | +41.5% |
| Stocks and contracts in progress | 3 | €7,639 | €10,061 | +€2,423 | +31.7% |
| Stocks | 30/36 | €7,639 | €10,061 | +€2,423 | +31.7% |
| Amounts receivable within one year | 40/41 | €9,201 | €13,664 | +€4,463 | +48.5% |
| Trade receivables | 40 | €9,201 | €13,664 | +€4,463 | +48.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €8,515 | €12,536 | +€4,021 | +47.2% |
| Deferred charges and accrued income | 490/1 | €500 | €320 | -€181 | -36.1% |
| Total equity and liabilities | 10/49 | €33,212 | €43,698 | +€10,486 | +31.6% |
| Equity | 10/15 | €2,148 | -€9,965 | -€12,113 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,148 | -€10,965 | -€12,113 | |
| Amounts payable | 17/49 | €31,063 | €53,663 | +€22,599 | +72.8% |
| Amounts payable within one year | 42/48 | €25,063 | €53,663 | +€28,599 | +114.1% |
| Trade debts | 44 | €19,095 | €42,541 | +€23,447 | +122.8% |
| Suppliers | 440/4 | €19,095 | €42,541 | +€23,447 | +122.8% |
| Taxes, remuneration and social security | 45 | €2,530 | €379 | -€2,151 | -85.0% |
| Taxes | 450/3 | €2,530 | €335 | -€2,195 | -86.7% |
| Remuneration and social security | 454/9 | - | €43 | +€43 | |
| Other amounts payable | 47/48 | €3,439 | €10,743 | +€7,304 | +212.4% |
| Accrued charges and deferred income | 492/3 | €6,000 | €0 | -€6,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €28,644 | €125,378 | +€96,735 | +337.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €316 | €1,716 | +€1,400 | +443.0% |
| Other operating charges | 640/8 | €1,146 | €947 | -€199 | -17.4% |
| Gross operating margin | 9900 | €41,829 | €116,728 | +€74,899 | +179.1% |
| Operating profit (loss) | 9901 | €11,723 | -€11,313 | -€23,036 | |
| Financial income | 75/76B | - | €35 | +€35 | |
| Recurring financial income | 75 | - | €35 | +€35 | |
| Financial charges | 65/66B | €356 | €835 | +€479 | +134.5% |
| Recurring financial charges | 65 | €356 | €835 | +€479 | +134.5% |
| Profit (loss) for the period before taxes | 9903 | €11,367 | -€12,113 | -€23,480 | |
| Income taxes | 67/77 | €482 | €0 | -€482 | -100.0% |
| Profit (loss) for the period | 9904 | €10,885 | -€12,113 | -€22,998 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,885 | -€12,113 | -€22,998 |
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 2 October 2026 via checked.be.