MIKO - CONCEPT: 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.
MIKO - CONCEPT
Largest movements
- Receivables within one year +€21,243
up €21,243 (+5110.5%), from €416 to €21,659
- Cash -€15,170
no longer reported in 2025 (was €15,170)
mainly Receivables within one year (-€21,243) and Trade debts (-€5,270)
- Profit (loss) carried forward +€11,331
up €11,331 (+0.9%), from -€1.2m to -€1.2m
- Trade debts -€5,270
no longer reported in 2025 (was €5,270)
- Financial charges -€11,727
down €11,727 (-98.9%), from €11,860 to €133
- Financial income +€11,717
new in 2025: €11,717
- Gross operating margin +€5,471
no longer reported in 2025 (was -€5,471)
- Other operating charges -€185
down €185 (-42.2%), from €437 to €253
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 | €15,586 | €21,659 | +€6,073 | +39.0% |
| Current assets | 29/58 | €15,586 | €21,659 | +€6,073 | +39.0% |
| Amounts receivable within one year | 40/41 | €416 | €21,659 | +€21,243 | +5110.5% |
| Other amounts receivable | 41 | €416 | €21,659 | +€21,243 | +5110.5% |
| Cash at bank and in hand | 54/58 | €15,170 | - | -€15,170 | |
| Total equity and liabilities | 10/49 | €15,586 | €21,659 | +€6,073 | +39.0% |
| Equity | 10/15 | -€1,104,915 | -€1,093,584 | +€11,331 | +1.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €18,000 | €18,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,222,915 | -€1,211,584 | +€11,331 | +0.9% |
| Amounts payable | 17/49 | €1,120,501 | €1,115,243 | -€5,257 | -0.5% |
| Amounts payable within one year | 42/48 | €1,120,501 | €1,115,243 | -€5,257 | -0.5% |
| Trade debts | 44 | €5,270 | - | -€5,270 | |
| Suppliers | 440/4 | €5,270 | - | -€5,270 | |
| Other amounts payable | 47/48 | €1,115,230 | €1,115,243 | +€13 | 0.0% |
| Other operating charges | 640/8 | €437 | €253 | -€185 | -42.2% |
| Gross operating margin | 9900 | -€5,471 | - | +€5,471 | |
| Operating profit (loss) | 9901 | -€5,908 | -€253 | +€5,655 | +95.7% |
| Financial income | 75/76B | - | €11,717 | +€11,717 | |
| Recurring financial income | 75 | - | €11,717 | +€11,717 | |
| Financial charges | 65/66B | €11,860 | €133 | -€11,727 | -98.9% |
| Recurring financial charges | 65 | €11,860 | €133 | -€11,727 | -98.9% |
| Profit (loss) for the period before taxes | 9903 | -€17,768 | €11,331 | +€29,099 | |
| Profit (loss) for the period | 9904 | -€17,768 | €11,331 | +€29,099 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,768 | €11,331 | +€29,099 |
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 3 October 2026 via checked.be.