MIYAKO: what changed
Two fiscal 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.
MIYAKO
Largest movements
- Cash +€14,219
up €14,219 (+102.7%), from €13,839 to €28,058
mainly Net result for the year (+€14,203) and Depreciation (+€9,269)
- Receivables within one year +€6,719
up €6,719 (+75.3%), from €8,922 to €15,641
of which Trade receivables: +€10,694
- Tangible fixed assets -€5,287
down €5,287 (-45.7%), from €11,559 to €6,272
of which Furniture and vehicles: -€6,928
- Deferred charges and accrued income +€751
up €751 (+373.7%), from €201 to €953
- Stocks and contracts +€640
up €640 (+14.9%), from €4,281 to €4,921
- Reserves +€14,150
up €14,150 (+760.8%), from €1,860 to €16,010
of which Distributable reserves: +€14,150
- Current portion of long-term debt -€7,788
no longer reported in 2024 (was €7,788)
- Tax, wage and social debts +€7,073
up €7,073 (+226.4%), from €3,124 to €10,197
of which Taxes: +€6,675
- Trade debts +€3,554
up €3,554 (+57.6%), from €6,173 to €9,726
- Gross operating margin +€25,872
up €25,872 (+328.6%), from €7,873 to €33,745
- Taxes +€6,305
new in 2024: €6,305
- Depreciation -€652
down €652 (-6.6%), from €9,922 to €9,269
- Financial charges -€474
down €474 (-15.5%), from €3,047 to €2,574
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.
Cash bridge derived
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 | €42,324 | €59,366 | +€17,042 | +40.3% |
| Fixed assets | 21/28 | €15,081 | €9,794 | -€5,287 | -35.1% |
| Tangible fixed assets | 22/27 | €11,559 | €6,272 | -€5,287 | -45.7% |
| Land and buildings | 22 | €2,459 | €1,845 | -€615 | -25.0% |
| Plant, machinery and equipment | 23 | €494 | €2,750 | +€2,256 | +456.3% |
| Furniture and vehicles | 24 | €8,605 | €1,677 | -€6,928 | -80.5% |
| Financial fixed assets | 28 | €3,522 | €3,522 | = | 0.0% |
| Current assets | 29/58 | €27,244 | €49,572 | +€22,329 | +82.0% |
| Stocks and contracts in progress | 3 | €4,281 | €4,921 | +€640 | +14.9% |
| Stocks | 30/36 | €4,281 | €4,921 | +€640 | +14.9% |
| Amounts receivable within one year | 40/41 | €8,922 | €15,641 | +€6,719 | +75.3% |
| Trade receivables | 40 | €3,141 | €13,835 | +€10,694 | +340.5% |
| Other amounts receivable | 41 | €5,781 | €1,806 | -€3,975 | -68.8% |
| Cash at bank and in hand | 54/58 | €13,839 | €28,058 | +€14,219 | +102.7% |
| Deferred charges and accrued income | 490/1 | €201 | €953 | +€751 | +373.7% |
| Total equity and liabilities | 10/49 | €42,324 | €59,366 | +€17,042 | +40.3% |
| Equity | 10/15 | €25,240 | €39,443 | +€14,203 | +56.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €16,010 | +€14,150 | +760.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €14,150 | +€14,150 | |
| Profit (loss) carried forward | 14 | €4,780 | €4,833 | +€53 | +1.1% |
| Amounts payable | 17/49 | €17,085 | €19,923 | +€2,839 | +16.6% |
| Amounts payable within one year | 42/48 | €17,085 | €19,923 | +€2,839 | +16.6% |
| Current portion of amounts payable after more than one year | 42 | €7,788 | - | -€7,788 | |
| Trade debts | 44 | €6,173 | €9,726 | +€3,554 | +57.6% |
| Suppliers | 440/4 | €6,173 | €9,726 | +€3,554 | +57.6% |
| Taxes, remuneration and social security | 45 | €3,124 | €10,197 | +€7,073 | +226.4% |
| Taxes | 450/3 | €473 | €7,148 | +€6,675 | +1412.5% |
| Remuneration and social security | 454/9 | €2,651 | €3,049 | +€398 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,922 | €9,269 | -€652 | -6.6% |
| Other operating charges | 640/8 | €1,560 | €1,417 | -€143 | -9.2% |
| Gross operating margin | 9900 | €7,873 | €33,745 | +€25,872 | +328.6% |
| Operating profit (loss) | 9901 | -€3,608 | €23,059 | +€26,667 | |
| Financial income | 75/76B | €2 | €23 | +€21 | +973.3% |
| Recurring financial income | 75 | €2 | €23 | +€21 | +973.3% |
| Financial charges | 65/66B | €3,047 | €2,574 | -€474 | -15.5% |
| Recurring financial charges | 65 | €3,047 | €2,574 | -€474 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,654 | €20,509 | +€27,162 | |
| Income taxes | 67/77 | - | €6,305 | +€6,305 | |
| Profit (loss) for the period | 9904 | -€6,654 | €14,203 | +€20,857 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,654 | €14,203 | +€20,857 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.