MIKOS CONSTRUCTION: 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.
MIKOS CONSTRUCTION
Largest movements
- Receivables within one year +€19,260
up €19,260 (+34.6%), from €55,646 to €74,907
of which Trade receivables: +€24,958
- Tangible fixed assets -€2,611
down €2,611 (-52.3%), from €4,991 to €2,380
of which Plant, machinery and equipment: -€2,354
- Cash -€1,004
down €1,004 (-87.4%), from €1,149 to €145
mainly Receivables within one year (-€19,260) and Tax, wage and social debts (-€5,546)
- Trade debts +€24,550
up €24,550 (+378%), from €6,489 to €31,039
- Tax, wage and social debts -€5,546
down €5,546 (-44.8%), from €12,373 to €6,827
of which Remuneration and social security: -€4,407
- Profit (loss) carried forward -€3,359
down €3,359 (-9.8%), from €34,126 to €30,766
- Gross operating margin -€14,688
down €14,688 (-31.6%), from €46,440 to €31,753
- Staff costs -€9,650
down €9,650 (-25.0%), from €38,559 to €28,909
- Other operating charges +€2,290
up €2,290 (+628%), from €365 to €2,654
- Taxes -€1,139
down €1,139 (-32.4%), from €3,512 to €2,374
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,787 | €77,432 | +€15,645 | +25.3% |
| Fixed assets | 21/28 | €4,991 | €2,380 | -€2,611 | -52.3% |
| Tangible fixed assets | 22/27 | €4,991 | €2,380 | -€2,611 | -52.3% |
| Plant, machinery and equipment | 23 | €4,242 | €1,888 | -€2,354 | -55.5% |
| Furniture and vehicles | 24 | €749 | €492 | -€258 | -34.4% |
| Current assets | 29/58 | €56,796 | €75,052 | +€18,256 | +32.1% |
| Amounts receivable within one year | 40/41 | €55,646 | €74,907 | +€19,260 | +34.6% |
| Trade receivables | 40 | €44,593 | €69,551 | +€24,958 | +56.0% |
| Other amounts receivable | 41 | €11,054 | €5,356 | -€5,698 | -51.5% |
| Cash at bank and in hand | 54/58 | €1,149 | €145 | -€1,004 | -87.4% |
| Total equity and liabilities | 10/49 | €61,787 | €77,432 | +€15,645 | +25.3% |
| Equity | 10/15 | €42,926 | €39,566 | -€3,359 | -7.8% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €800 | €800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €800 | €800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €800 | €800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,126 | €30,766 | -€3,359 | -9.8% |
| Amounts payable | 17/49 | €18,861 | €37,865 | +€19,004 | +101% |
| Amounts payable within one year | 42/48 | €18,861 | €37,865 | +€19,004 | +101% |
| Trade debts | 44 | €6,489 | €31,039 | +€24,550 | +378% |
| Suppliers | 440/4 | €6,489 | €31,039 | +€24,550 | +378% |
| Taxes, remuneration and social security | 45 | €12,373 | €6,827 | -€5,546 | -44.8% |
| Taxes | 450/3 | €3,512 | €2,374 | -€1,139 | -32.4% |
| Remuneration and social security | 454/9 | €8,861 | €4,453 | -€4,407 | -49.7% |
| Remuneration, social security and pensions | 62 | €38,559 | €28,909 | -€9,650 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €898 | €1,306 | +€408 | +45.4% |
| Other operating charges | 640/8 | €365 | €2,654 | +€2,290 | +628% |
| Gross operating margin | 9900 | €46,440 | €31,753 | -€14,688 | -31.6% |
| Operating profit (loss) | 9901 | €6,619 | -€1,116 | -€7,736 | |
| Financial income | 75/76B | €486 | €298 | -€188 | -38.7% |
| Recurring financial income | 75 | €486 | €298 | -€188 | -38.7% |
| Financial charges | 65/66B | €178 | €167 | -€11 | -6.0% |
| Recurring financial charges | 65 | €178 | €167 | -€11 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €6,928 | -€986 | -€7,913 | |
| Income taxes | 67/77 | €3,512 | €2,374 | -€1,139 | -32.4% |
| Profit (loss) for the period | 9904 | €3,416 | -€3,359 | -€6,775 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,416 | -€3,359 | -€6,775 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.