MIKO ELITE: 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.
MIKO ELITE
Largest movements
- Cash -€4,641
down €4,641 (-39.1%), from €11,860 to €7,219
mainly Other debts (-€3,680) and Net result for the year (-€961)
- Other debts -€3,680
no longer reported in 2025 (was €3,680)
- Other operating charges +€340
up €340 (+87.7%), from €387 to €727
- Financial charges +€20
up €20 (+15.8%), from €126 to €146
- Gross operating margin -€3
down €3 (-3.1%), from -€85 to -€88
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 | €199,212 | €194,570 | -€4,641 | -2.3% |
| Fixed assets | 21/28 | €50,000 | €50,000 | = | 0.0% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €149,212 | €144,570 | -€4,641 | -3.1% |
| Amounts receivable within one year | 40/41 | €137,351 | €137,351 | = | 0.0% |
| Trade receivables | 40 | €12,705 | €12,705 | = | 0.0% |
| Other amounts receivable | 41 | €124,646 | €124,646 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,860 | €7,219 | -€4,641 | -39.1% |
| Total equity and liabilities | 10/49 | €199,212 | €194,570 | -€4,641 | -2.3% |
| Equity | 10/15 | €195,531 | €194,570 | -€961 | -0.5% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €87,482 | €87,482 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Distributable reserves | 133 | €81,232 | €81,232 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,549 | €44,588 | -€961 | -2.1% |
| Amounts payable | 17/49 | €3,680 | - | -€3,680 | |
| Amounts payable within one year | 42/48 | €3,680 | - | -€3,680 | |
| Other amounts payable | 47/48 | €3,680 | - | -€3,680 | |
| Other operating charges | 640/8 | €387 | €727 | +€340 | +87.7% |
| Gross operating margin | 9900 | -€85 | -€88 | -€3 | -3.1% |
| Operating profit (loss) | 9901 | -€472 | -€815 | -€342 | -72.5% |
| Financial charges | 65/66B | €126 | €146 | +€20 | +15.8% |
| Recurring financial charges | 65 | €126 | €146 | +€20 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | -€599 | -€961 | -€362 | -60.5% |
| Profit (loss) for the period | 9904 | -€599 | -€961 | -€362 | -60.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€599 | -€961 | -€362 | -60.5% |
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 18 October 2026 via checked.be.