MIKA 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.
MIKA CONSULTING
Largest movements
- Tangible fixed assets +€336,875
up €336,875 (+209%), from €161,561 to €498,436
of which Land and buildings: +€316,428
- Cash -€25,186
down €25,186 (-27.7%), from €90,854 to €65,667
mainly Investment in fixed assets (net) (-€377,874) and Contributions, distributions and other (-€170,000)
- Receivables within one year +€9,257
new in 2025: €9,257
of which Trade receivables: +€9,247
- Debts after one year +€237,041
new in 2025: €237,041
- Other debts +€137,318
up €137,318 (+107%), from €128,866 to €266,184
- Reserves -€94,110
down €94,110 (-74.0%), from €127,105 to €32,994
- Current portion of long-term debt +€23,443
new in 2025: €23,443
- Trade debts +€9,923
up €9,923 (+3,505%), from €283 to €10,207
- Depreciation +€40,944
up €40,944 (+75,238%), from €54 to €40,999
- Gross operating margin +€11,977
up €11,977 (+8.2%), from €145,427 to €157,404
- Taxes -€2,664
down €2,664 (-8.9%), from €30,097 to €27,432
- Financial charges +€2,187
up €2,187 (+22.8%), from €9,594 to €11,781
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 | €270,635 | €591,669 | +€321,033 | +119% |
| Fixed assets | 21/28 | €179,741 | €516,616 | +€336,875 | +187% |
| Tangible fixed assets | 22/27 | €161,561 | €498,436 | +€336,875 | +209% |
| Land and buildings | 22 | €160,000 | €476,428 | +€316,428 | +198% |
| Furniture and vehicles | 24 | - | €20,609 | +€20,609 | |
| Other tangible fixed assets | 26 | €1,561 | €1,399 | -€162 | -10.3% |
| Financial fixed assets | 28 | €18,180 | €18,180 | = | 0.0% |
| Current assets | 29/58 | €90,895 | €75,053 | -€15,842 | -17.4% |
| Amounts receivable within one year | 40/41 | - | €9,257 | +€9,257 | |
| Trade receivables | 40 | - | €9,247 | +€9,247 | |
| Other amounts receivable | 41 | - | €10 | +€10 | |
| Cash at bank and in hand | 54/58 | €90,854 | €65,667 | -€25,186 | -27.7% |
| Deferred charges and accrued income | 490/1 | €41 | €129 | +€88 | +213% |
| Total equity and liabilities | 10/49 | €270,635 | €591,669 | +€321,033 | +119% |
| Equity | 10/15 | €128,105 | €33,994 | -€94,110 | -73.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €127,105 | €32,994 | -€94,110 | -74.0% |
| Distributable reserves | 133 | €127,105 | €32,994 | -€94,110 | -74.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €142,531 | €557,674 | +€415,144 | +291% |
| Amounts payable after more than one year | 17 | - | €237,041 | +€237,041 | |
| Financial debts | 170/4 | - | €237,041 | +€237,041 | |
| Amounts payable within one year | 42/48 | €142,531 | €315,218 | +€172,688 | +121% |
| Current portion of amounts payable after more than one year | 42 | - | €23,443 | +€23,443 | |
| Trade debts | 44 | €283 | €10,207 | +€9,923 | +3,505% |
| Suppliers | 440/4 | €283 | €10,207 | +€9,923 | +3,505% |
| Taxes, remuneration and social security | 45 | €13,381 | €15,384 | +€2,003 | +15.0% |
| Taxes | 450/3 | €13,381 | €15,384 | +€2,003 | +15.0% |
| Other amounts payable | 47/48 | €128,866 | €266,184 | +€137,318 | +107% |
| Accrued charges and deferred income | 492/3 | - | €5,415 | +€5,415 | |
| Non-recurring operating income | 76A | - | €25,000 | +€25,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54 | €40,999 | +€40,944 | +75,238% |
| Other operating charges | 640/8 | €238 | €1,302 | +€1,063 | +446% |
| Gross operating margin | 9900 | €145,427 | €157,404 | +€11,977 | +8.2% |
| Operating profit (loss) | 9901 | €145,134 | €115,103 | -€30,031 | -20.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €9,594 | €11,781 | +€2,187 | +22.8% |
| Recurring financial charges | 65 | €9,594 | €11,781 | +€2,187 | +22.8% |
| Profit (loss) for the period before taxes | 9903 | €135,540 | €103,322 | -€32,218 | -23.8% |
| Income taxes | 67/77 | €30,097 | €27,432 | -€2,664 | -8.9% |
| Profit (loss) for the period | 9904 | €105,444 | €75,890 | -€29,554 | -28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €105,444 | €75,890 | -€29,554 | -28.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.