MIKISA GEMS: what changed
What changed
MIKISA GEMS
NACE 46.861, Wholesale of diamonds and other precious stones
filed annual accounts (NBB)
Net result for the year
€373,629
2023 · €89,299+€284,330
Equity
€4.7m
2023 · €4.3m+€373,629
Cash
€118,432
2023 · €159,848-€41,416
Balance sheet total
€6.1m
2023 · €5.7m+€406,525
Largest movements
Assets
- Stocks and contracts +€1.1m
up €1.1m (+32.5%), from €3.5m to €4.7m
- Receivables within one year -€655,814
down €655,814 (-35.3%), from €1.9m to €1.2m
of which Trade receivables: -€556,199
Equity and liabilities
- Reserves +€373,629
up €373,629 (+9.1%), from €4.1m to €4.5m
of which Distributable reserves: +€373,629
- Trade debts +€152,064
up €152,064 (+29.0%), from €523,538 to €675,601
- Other debts -€118,208
down €118,208 (-14.8%), from €799,614 to €681,406
Income statement
- Gross operating margin +€226,027
up €226,027 (+89.9%), from €251,499 to €477,526
- Other operating charges -€35,434
down €35,434 (-90.9%), from €38,990 to €3,556
- Staff costs -€17,208
down €17,208 (-25.4%), from €67,660 to €50,452
Change in the result, 2023 to 2024
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 2023
€89,299
Gross operating margin
+€226,027
Staff costs
+€17,208
Depreciation
-€2,244
Other operating charges
+€35,434
Financial income
+€2,928
Financial charges
+€1,195
Taxes
+€3,782
Result 2024
€373,629
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€39,727
Investment
-€1,690
Financing
€0
Cash 2023
€159,848
From operations (derived)
-€39,727
Net result for the year
+€373,629
Depreciation
+€41,470
Stocks and contracts
-€1.1m
Receivables within one year
+€655,814
Smaller working-capital items
-€2,946
Trade debts
+€152,064
Other debts
-€118,208
Investment (derived)
-€1,690
Investment in fixed assets (net)
-€1,690
Cash 2024
€118,432
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,675,527 | €6,082,052 | +€406,525 | +7.2% |
| Fixed assets | 21/28 | €138,534 | €98,754 | -€39,780 | -28.7% |
| Tangible fixed assets | 22/27 | €137,038 | €97,258 | -€39,780 | -29.0% |
| Land and buildings | 22 | €48,408 | €32,033 | -€16,375 | -33.8% |
| Plant, machinery and equipment | 23 | €2,944 | €1,754 | -€1,190 | -40.4% |
| Furniture and vehicles | 24 | €77,742 | €61,497 | -€16,245 | -20.9% |
| Assets under construction and advance payments | 27 | €7,944 | €1,974 | -€5,970 | -75.2% |
| Financial fixed assets | 28 | €1,497 | €1,497 | = | 0.0% |
| Current assets | 29/58 | €5,536,993 | €5,983,298 | +€446,305 | +8.1% |
| Stocks and contracts in progress | 3 | €3,513,502 | €4,655,052 | +€1.1m | +32.5% |
| Stocks | 30/36 | €3,513,502 | €4,655,052 | +€1.1m | +32.5% |
| Amounts receivable within one year | 40/41 | €1,857,584 | €1,201,770 | -€655,814 | -35.3% |
| Trade receivables | 40 | €1,751,977 | €1,195,778 | -€556,199 | -31.7% |
| Other amounts receivable | 41 | €105,607 | €5,992 | -€99,616 | -94.3% |
| Cash at bank and in hand | 54/58 | €159,848 | €118,432 | -€41,416 | -25.9% |
| Deferred charges and accrued income | 490/1 | €6,059 | €8,044 | +€1,985 | +32.8% |
| Total equity and liabilities | 10/49 | €5,675,527 | €6,082,052 | +€406,525 | +7.2% |
| Equity | 10/15 | €4,322,276 | €4,695,906 | +€373,629 | +8.6% |
| Contributions | 10/11 | €219,000 | €219,000 | = | 0.0% |
| Reserves | 13 | €4,103,276 | €4,476,906 | +€373,629 | +9.1% |
| Non-distributable reserves | 130/1 | €21,900 | €21,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €21,900 | €21,900 | = | 0.0% |
| Distributable reserves | 133 | €4,081,376 | €4,455,006 | +€373,629 | +9.2% |
| Amounts payable | 17/49 | €1,353,251 | €1,386,146 | +€32,895 | +2.4% |
| Amounts payable within one year | 42/48 | €1,353,117 | €1,386,146 | +€33,029 | +2.4% |
| Trade debts | 44 | €523,538 | €675,601 | +€152,064 | +29.0% |
| Suppliers | 440/4 | €523,538 | €675,601 | +€152,064 | +29.0% |
| Taxes, remuneration and social security | 45 | €29,965 | €29,139 | -€827 | -2.8% |
| Taxes | 450/3 | €24,551 | €18,266 | -€6,286 | -25.6% |
| Remuneration and social security | 454/9 | €5,414 | €10,873 | +€5,459 | +101% |
| Other amounts payable | 47/48 | €799,614 | €681,406 | -€118,208 | -14.8% |
| Accrued charges and deferred income | 492/3 | €134 | - | -€134 | |
| Non-recurring operating income | 76A | €12,227 | - | -€12,227 | |
| Remuneration, social security and pensions | 62 | €67,660 | €50,452 | -€17,208 | -25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,226 | €41,470 | +€2,244 | +5.7% |
| Other operating charges | 640/8 | €38,990 | €3,556 | -€35,434 | -90.9% |
| Gross operating margin | 9900 | €251,499 | €477,526 | +€226,027 | +89.9% |
| Operating profit (loss) | 9901 | €105,623 | €382,048 | +€276,425 | +262% |
| Financial income | 75/76B | €1,247 | €4,175 | +€2,928 | +235% |
| Recurring financial income | 75 | €1,247 | €4,175 | +€2,928 | +235% |
| Financial charges | 65/66B | €8,135 | €6,939 | -€1,195 | -14.7% |
| Recurring financial charges | 65 | €8,135 | €6,939 | -€1,195 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €98,736 | €379,284 | +€280,548 | +284% |
| Income taxes | 67/77 | €9,436 | €5,655 | -€3,782 | -40.1% |
| Profit (loss) for the period | 9904 | €89,299 | €373,629 | +€284,330 | +318% |
| Profit (loss) for the period to be appropriated | 9905 | €89,299 | €373,629 | +€284,330 | +318% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.