MISKY: 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.
MISKY
Largest movements
- Cash +€62,165
up €62,165 (+114%), from €54,323 to €116,488
mainly Net result for the year (+€75,227) and Tax, wage and social debts (+€29,335)
- Receivables within one year +€37,747
new in 2024: €37,747
of which Other amounts receivable: +€19,597
- Tangible fixed assets +€5,153
up €5,153 (+456%), from €1,130 to €6,283
- Reserves +€75,227
up €75,227 (+208%), from €36,123 to €111,350
- Tax, wage and social debts +€29,335
up €29,335 (+213%), from €13,752 to €43,086
- Trade debts +€2,390
up €2,390 (+183%), from €1,303 to €3,692
- Gross operating margin +€54,234
up €54,234 (+107%), from €50,472 to €104,706
- Taxes +€15,583
up €15,583 (+113%), from €13,752 to €29,335
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 | €55,610 | €161,129 | +€105,518 | +190% |
| Formation expenses | 20 | €157 | €0 | -€157 | -100% |
| Fixed assets | 21/28 | €1,130 | €6,283 | +€5,153 | +456% |
| Tangible fixed assets | 22/27 | €1,130 | €6,283 | +€5,153 | +456% |
| Furniture and vehicles | 24 | €1,130 | €6,283 | +€5,153 | +456% |
| Current assets | 29/58 | €54,323 | €154,846 | +€100,523 | +185% |
| Amounts receivable within one year | 40/41 | - | €37,747 | +€37,747 | |
| Trade receivables | 40 | - | €18,150 | +€18,150 | |
| Other amounts receivable | 41 | - | €19,597 | +€19,597 | |
| Cash at bank and in hand | 54/58 | €54,323 | €116,488 | +€62,165 | +114% |
| Deferred charges and accrued income | 490/1 | - | €610 | +€610 | |
| Total equity and liabilities | 10/49 | €55,610 | €161,129 | +€105,518 | +190% |
| Equity | 10/15 | €39,123 | €114,350 | +€75,227 | +192% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €36,123 | €111,350 | +€75,227 | +208% |
| Distributable reserves | 133 | €36,123 | €111,350 | +€75,227 | +208% |
| Amounts payable | 17/49 | €16,488 | €46,779 | +€30,291 | +184% |
| Amounts payable within one year | 42/48 | €16,488 | €46,779 | +€30,291 | +184% |
| Trade debts | 44 | €1,303 | €3,692 | +€2,390 | +183% |
| Suppliers | 440/4 | €1,303 | €3,692 | +€2,390 | +183% |
| Taxes, remuneration and social security | 45 | €13,752 | €43,086 | +€29,335 | +213% |
| Taxes | 450/3 | €13,752 | €43,086 | +€29,335 | +213% |
| Other amounts payable | 47/48 | €1,433 | - | -€1,433 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €747 | €693 | -€54 | -7.2% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €50,472 | €104,706 | +€54,234 | +107% |
| Operating profit (loss) | 9901 | €49,675 | €104,013 | +€54,338 | +109% |
| Financial income | 75/76B | - | €594 | +€594 | |
| Recurring financial income | 75 | - | €594 | +€594 | |
| Financial charges | 65/66B | -€200 | €45 | +€245 | |
| Recurring financial charges | 65 | -€200 | €45 | +€245 | |
| Profit (loss) for the period before taxes | 9903 | €49,874 | €104,562 | +€54,687 | +110% |
| Income taxes | 67/77 | €13,752 | €29,335 | +€15,583 | +113% |
| Profit (loss) for the period | 9904 | €36,123 | €75,227 | +€39,104 | +108% |
| Profit (loss) for the period to be appropriated | 9905 | €36,123 | €75,227 | +€39,104 | +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 18 October 2026 via checked.be.