Mikarohas: 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.
Mikarohas
Largest movements
- Cash +€31,906
up €31,906 (+102.2%), from €31,233 to €63,138
mainly Other debts (+€11,327) and Receivables within one year (+€10,393)
- Receivables within one year -€10,393
down €10,393 (-99.9%), from €10,404 to €11
of which Trade receivables: -€10,400
- Tangible fixed assets +€3,151
new in 2025: €3,151
- Other debts +€11,327
up €11,327 (+46.4%), from €24,429 to €35,756
- Profit (loss) carried forward +€5,331
new in 2025: €5,331
- Tax, wage and social debts +€4,768
up €4,768 (+96.1%), from €4,960 to €9,728
- Trade debts +€2,620
up €2,620 (+179.9%), from €1,456 to €4,076
- Accrued charges and deferred income +€862
new in 2025: €862
- Gross operating margin +€6,555
up €6,555 (+116.7%), from €5,616 to €12,171
- Taxes +€1,755
up €1,755 (+54.7%), from €3,210 to €4,965
- Depreciation +€626
new in 2025: €626
- Financial charges -€592
down €592 (-34.3%), from €1,726 to €1,134
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 | €43,016 | €68,090 | +€25,074 | +58.3% |
| Fixed assets | 21/28 | - | €3,151 | +€3,151 | |
| Tangible fixed assets | 22/27 | - | €3,151 | +€3,151 | |
| Furniture and vehicles | 24 | - | €3,151 | +€3,151 | |
| Current assets | 29/58 | €43,016 | €64,939 | +€21,922 | +51.0% |
| Amounts receivable within one year | 40/41 | €10,404 | €11 | -€10,393 | -99.9% |
| Trade receivables | 40 | €10,400 | - | -€10,400 | |
| Other amounts receivable | 41 | €4 | €11 | +€7 | +172.6% |
| Cash at bank and in hand | 54/58 | €31,233 | €63,138 | +€31,906 | +102.2% |
| Deferred charges and accrued income | 490/1 | €1,379 | €1,789 | +€410 | +29.7% |
| Total equity and liabilities | 10/49 | €43,016 | €68,090 | +€25,074 | +58.3% |
| Equity | 10/15 | €12,171 | €17,502 | +€5,331 | +43.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €7,171 | €7,171 | = | 0.0% |
| Distributable reserves | 133 | €7,171 | €7,171 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €5,331 | +€5,331 | |
| Amounts payable | 17/49 | €30,846 | €50,588 | +€19,743 | +64.0% |
| Amounts payable within one year | 42/48 | €30,846 | €49,727 | +€18,881 | +61.2% |
| Financial debts | 43 | - | €167 | +€167 | |
| Credit institutions | 430/8 | - | €167 | +€167 | |
| Trade debts | 44 | €1,456 | €4,076 | +€2,620 | +179.9% |
| Suppliers | 440/4 | €1,456 | €4,076 | +€2,620 | +179.9% |
| Taxes, remuneration and social security | 45 | €4,960 | €9,728 | +€4,768 | +96.1% |
| Taxes | 450/3 | €4,960 | €9,728 | +€4,768 | +96.1% |
| Other amounts payable | 47/48 | €24,429 | €35,756 | +€11,327 | +46.4% |
| Accrued charges and deferred income | 492/3 | - | €862 | +€862 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €626 | +€626 | |
| Other operating charges | 640/8 | €168 | €120 | -€48 | -28.6% |
| Gross operating margin | 9900 | €5,616 | €12,171 | +€6,555 | +116.7% |
| Operating profit (loss) | 9901 | €5,448 | €11,426 | +€5,978 | +109.7% |
| Financial income | 75/76B | €17 | €5 | -€12 | -71.7% |
| Recurring financial income | 75 | €17 | €5 | -€12 | -71.7% |
| Financial charges | 65/66B | €1,726 | €1,134 | -€592 | -34.3% |
| Recurring financial charges | 65 | €1,726 | €1,134 | -€592 | -34.3% |
| Profit (loss) for the period before taxes | 9903 | €3,739 | €10,296 | +€6,557 | +175.4% |
| Income taxes | 67/77 | €3,210 | €4,965 | +€1,755 | +54.7% |
| Profit (loss) for the period | 9904 | €529 | €5,331 | +€4,802 | +907.8% |
| Profit (loss) for the period to be appropriated | 9905 | €529 | €5,331 | +€4,802 | +907.8% |
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 9 October 2026 via checked.be.