MIMAKA: 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.
MIMAKA
Largest movements
- Cash +€63,406
up €63,406 (+397%), from €15,954 to €79,359
mainly Net result for the year (+€91,032) and Other debts (+€33,948)
- Intangible fixed assets -€24,000
down €24,000 (-12.5%), from €192,132 to €168,132
- Receivables within one year -€23,101
down €23,101 (-11.1%), from €208,644 to €185,543
of which Other amounts receivable: -€33,852
- Profit (loss) carried forward +€91,032
up €91,032 (+157%), from €57,878 to €148,910
- Tax, wage and social debts -€51,618
down €51,618 (-40.0%), from €129,185 to €77,567
of which Remuneration and social security: -€39,733
- Trade debts -€39,988
down €39,988 (-52.5%), from €76,147 to €36,159
- Debts after one year -€34,982
down €34,982 (-28.2%), from €124,127 to €89,145
- Other debts +€33,948
up €33,948 (+233%), from €14,552 to €48,500
- Gross operating margin +€36,249
up €36,249 (+9.1%), from €396,296 to €432,545
- Staff costs -€18,366
down €18,366 (-6.4%), from €286,943 to €268,577
- Taxes +€15,907
up €15,907 (+133%), from €11,935 to €27,841
- Financial income +€11,698
up €11,698 (+12,482%), from €94 to €11,792
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 | €455,553 | €465,302 | +€9,749 | +2.1% |
| Formation expenses | 20 | €555 | €370 | -€185 | -33.3% |
| Fixed assets | 21/28 | €221,128 | €193,052 | -€28,076 | -12.7% |
| Intangible fixed assets | 21 | €192,132 | €168,132 | -€24,000 | -12.5% |
| Tangible fixed assets | 22/27 | €20,212 | €16,136 | -€4,076 | -20.2% |
| Plant, machinery and equipment | 23 | €13,414 | €11,162 | -€2,253 | -16.8% |
| Furniture and vehicles | 24 | €6,798 | €4,975 | -€1,824 | -26.8% |
| Financial fixed assets | 28 | €8,784 | €8,784 | = | 0.0% |
| Current assets | 29/58 | €233,871 | €271,880 | +€38,010 | +16.3% |
| Stocks and contracts in progress | 3 | €6,187 | €5,285 | -€902 | -14.6% |
| Stocks | 30/36 | €6,187 | €5,285 | -€902 | -14.6% |
| Amounts receivable within one year | 40/41 | €208,644 | €185,543 | -€23,101 | -11.1% |
| Trade receivables | 40 | €3,054 | €13,805 | +€10,751 | +352% |
| Other amounts receivable | 41 | €205,590 | €171,737 | -€33,852 | -16.5% |
| Cash at bank and in hand | 54/58 | €15,954 | €79,359 | +€63,406 | +397% |
| Deferred charges and accrued income | 490/1 | €3,086 | €1,694 | -€1,393 | -45.1% |
| Total equity and liabilities | 10/49 | €455,553 | €465,302 | +€9,749 | +2.1% |
| Equity | 10/15 | €72,878 | €163,910 | +€91,032 | +125% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,878 | €148,910 | +€91,032 | +157% |
| Amounts payable | 17/49 | €382,675 | €301,392 | -€81,283 | -21.2% |
| Amounts payable after more than one year | 17 | €124,127 | €89,145 | -€34,982 | -28.2% |
| Financial debts | 170/4 | €124,127 | €89,145 | -€34,982 | -28.2% |
| Amounts payable within one year | 42/48 | €258,548 | €211,737 | -€46,811 | -18.1% |
| Current portion of amounts payable after more than one year | 42 | €35,151 | €35,542 | +€390 | +1.1% |
| Trade debts | 44 | €76,147 | €36,159 | -€39,988 | -52.5% |
| Suppliers | 440/4 | €76,147 | €36,159 | -€39,988 | -52.5% |
| Advances received on contracts in progress | 46 | €3,512 | €13,969 | +€10,457 | +298% |
| Taxes, remuneration and social security | 45 | €129,185 | €77,567 | -€51,618 | -40.0% |
| Taxes | 450/3 | €81,782 | €69,897 | -€11,886 | -14.5% |
| Remuneration and social security | 454/9 | €47,403 | €7,671 | -€39,733 | -83.8% |
| Other amounts payable | 47/48 | €14,552 | €48,500 | +€33,948 | +233% |
| Accrued charges and deferred income | 492/3 | - | €510 | +€510 | |
| Remuneration, social security and pensions | 62 | €286,943 | €268,577 | -€18,366 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,134 | €28,261 | +€127 | +0.5% |
| Other operating charges | 640/8 | €18,516 | €20,800 | +€2,284 | +12.3% |
| Non-recurring operating charges | 66A | - | €1,070 | +€1,070 | |
| Gross operating margin | 9900 | €396,296 | €432,545 | +€36,249 | +9.1% |
| Operating profit (loss) | 9901 | €62,703 | €113,836 | +€51,133 | +81.5% |
| Financial income | 75/76B | €94 | €11,792 | +€11,698 | +12,482% |
| Recurring financial income | 75 | €94 | €11,792 | +€11,698 | +12,482% |
| Financial charges | 65/66B | €7,023 | €6,755 | -€268 | -3.8% |
| Recurring financial charges | 65 | €7,023 | €6,755 | -€268 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €55,774 | €118,873 | +€63,099 | +113% |
| Income taxes | 67/77 | €11,935 | €27,841 | +€15,907 | +133% |
| Profit (loss) for the period | 9904 | €43,839 | €91,032 | +€47,193 | +108% |
| Profit (loss) for the period to be appropriated | 9905 | €43,839 | €91,032 | +€47,193 | +108% |
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 26 October 2026 via checked.be.