MIKRA FOOD: what changed
What changed
MIKRA FOOD
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
filed annual accounts (NBB)
Net result for the year
€73,358
2024 · €19,701+€53,656
Equity
€161,411
2024 · €88,053+€73,358
Cash
€23,816
2024 · €13,581+€10,234
Balance sheet total
€263,462
2024 · €201,912+€61,550
Largest movements
Assets
- Stocks and contracts +€92,893
up €92,893 (+79.4%), from €116,994 to €209,888
- Receivables within one year -€38,464
down €38,464 (-61.6%), from €62,483 to €24,019
of which Other amounts receivable: -€21,658
- Cash +€10,234
up €10,234 (+75.4%), from €13,581 to €23,816
mainly Net result for the year (+€73,358) and Receivables within one year (+€38,464)
- Tangible fixed assets -€3,263
down €3,263 (-36.9%), from €8,854 to €5,591
of which Leasing and similar rights: -€2,198
Equity and liabilities
- Profit (loss) carried forward +€73,358
up €73,358 (+109%), from €67,593 to €140,951
- Tax, wage and social debts +€33,154
up €33,154 (+222%), from €14,913 to €48,067
of which Taxes: +€36,267
- Other debts -€30,000
no longer reported in 2025 (was €30,000)
- Trade debts -€12,814
down €12,814 (-19.2%), from €66,798 to €53,984
Income statement
- Gross operating margin +€92,839
up €92,839 (+165%), from €56,156 to €148,994
- Taxes +€33,322
up €33,322 (+2,581%), from €1,291 to €34,612
Change in the result, 2024 to 2025
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 2024
€19,701
Gross operating margin
+€92,839
Staff costs
-€5,220
Depreciation
+€649
Other operating charges
+€5
Other operating items
+€1,006
Financial income
-€1,829
Financial charges
-€472
Taxes
-€33,322
Result 2025
€73,358
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€13,257
Investment
-€875
Financing
-€2,147
Cash 2024
€13,581
From operations (derived)
+€13,257
Net result for the year
+€73,358
Depreciation
+€3,989
Stocks and contracts
-€92,893
Receivables within one year
+€38,464
Trade debts
-€12,814
Tax, wage and social debts
+€33,154
Other debts
-€30,000
Investment (derived)
-€875
Investment in fixed assets (net)
-€875
Financing
-€2,147
Current portion of long-term debt
-€2,147
Cash 2025
€23,816
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €201,912 | €263,462 | +€61,550 | +30.5% |
| Fixed assets | 21/28 | €8,854 | €5,740 | -€3,114 | -35.2% |
| Tangible fixed assets | 22/27 | €8,854 | €5,591 | -€3,263 | -36.9% |
| Plant, machinery and equipment | 23 | - | €494 | +€494 | |
| Furniture and vehicles | 24 | €4,527 | €2,968 | -€1,559 | -34.4% |
| Leasing and similar rights | 25 | €4,327 | €2,129 | -€2,198 | -50.8% |
| Financial fixed assets | 28 | - | €149 | +€149 | |
| Current assets | 29/58 | €193,058 | €257,722 | +€64,664 | +33.5% |
| Stocks and contracts in progress | 3 | €116,994 | €209,888 | +€92,893 | +79.4% |
| Stocks | 30/36 | €116,994 | €209,888 | +€92,893 | +79.4% |
| Amounts receivable within one year | 40/41 | €62,483 | €24,019 | -€38,464 | -61.6% |
| Trade receivables | 40 | €20,396 | €3,589 | -€16,806 | -82.4% |
| Other amounts receivable | 41 | €42,087 | €20,429 | -€21,658 | -51.5% |
| Cash at bank and in hand | 54/58 | €13,581 | €23,816 | +€10,234 | +75.4% |
| Total equity and liabilities | 10/49 | €201,912 | €263,462 | +€61,550 | +30.5% |
| Equity | 10/15 | €88,053 | €161,411 | +€73,358 | +83.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,593 | €140,951 | +€73,358 | +109% |
| Amounts payable | 17/49 | €113,858 | €102,051 | -€11,807 | -10.4% |
| Amounts payable within one year | 42/48 | €113,858 | €102,051 | -€11,807 | -10.4% |
| Current portion of amounts payable after more than one year | 42 | €2,147 | - | -€2,147 | |
| Trade debts | 44 | €66,798 | €53,984 | -€12,814 | -19.2% |
| Suppliers | 440/4 | €66,798 | €53,984 | -€12,814 | -19.2% |
| Taxes, remuneration and social security | 45 | €14,913 | €48,067 | +€33,154 | +222% |
| Taxes | 450/3 | €6,673 | €42,940 | +€36,267 | +543% |
| Remuneration and social security | 454/9 | €8,240 | €5,127 | -€3,113 | -37.8% |
| Other amounts payable | 47/48 | €30,000 | - | -€30,000 | |
| Turnover | 70 | €743,023 | €747,406 | +€4,383 | +0.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €696,115 | €694,509 | -€1,607 | -0.2% |
| Remuneration, social security and pensions | 62 | €24,099 | €29,319 | +€5,220 | +21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,638 | €3,989 | -€649 | -14.0% |
| Other operating charges | 640/8 | €4,248 | €4,243 | -€5 | -0.1% |
| Non-recurring operating charges | 66A | €1,006 | - | -€1,006 | |
| Gross operating margin | 9900 | €56,156 | €148,994 | +€92,839 | +165% |
| Operating profit (loss) | 9901 | €22,165 | €111,444 | +€89,279 | +403% |
| Financial income | 75/76B | €3,550 | €1,722 | -€1,829 | -51.5% |
| Recurring financial income | 75 | €3,550 | €1,722 | -€1,829 | -51.5% |
| Financial charges | 65/66B | €4,724 | €5,195 | +€472 | +10.0% |
| Recurring financial charges | 65 | €4,724 | €5,195 | +€472 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €20,992 | €107,970 | +€86,978 | +414% |
| Income taxes | 67/77 | €1,291 | €34,612 | +€33,322 | +2,581% |
| Profit (loss) for the period | 9904 | €19,701 | €73,358 | +€53,656 | +272% |
| Profit (loss) for the period to be appropriated | 9905 | €19,701 | €73,358 | +€53,656 | +272% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.