D.E.G. MICROBIO: 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.
D.E.G. MICROBIO
Largest movements
- Current investments +€501,679
up €501,679 (+35.8%), from €1.4m to €1.9m
- Cash -€147,562
down €147,562 (-26.3%), from €560,508 to €412,945
mainly Contributions, distributions and other (-€994,256) and Current investments (-€501,679)
- Receivables within one year +€77,137
up €77,137 (+39.4%), from €195,894 to €273,031
- Other debts +€810,628
up €810,628 (+439.4%), from €184,489 to €995,117
- Reserves -€418,131
down €418,131 (-21.6%), from €1.9m to €1.5m
- Tax, wage and social debts +€50,579
up €50,579 (+127.2%), from €39,766 to €90,346
- Gross operating margin +€81,175
up €81,175 (+11.2%), from €723,222 to €804,397
- Taxes +€28,717
up €28,717 (+12.0%), from €239,852 to €268,569
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,178,512 | €2,621,094 | +€442,582 | +20.3% |
| Fixed assets | 21/28 | €1,728 | €1,869 | +€141 | +8.2% |
| Tangible fixed assets | 22/27 | €1,728 | €1,869 | +€141 | +8.2% |
| Furniture and vehicles | 24 | €1,388 | €1,643 | +€255 | +18.3% |
| Other tangible fixed assets | 26 | €340 | €226 | -€113 | -33.3% |
| Current assets | 29/58 | €2,176,785 | €2,619,225 | +€442,440 | +20.3% |
| Amounts receivable within one year | 40/41 | €195,894 | €273,031 | +€77,137 | +39.4% |
| Trade receivables | 40 | €195,894 | €273,031 | +€77,137 | +39.4% |
| Current investments | 50/53 | €1,401,630 | €1,903,309 | +€501,679 | +35.8% |
| Cash at bank and in hand | 54/58 | €560,508 | €412,945 | -€147,562 | -26.3% |
| Deferred charges and accrued income | 490/1 | €18,753 | €29,940 | +€11,187 | +59.7% |
| Total equity and liabilities | 10/49 | €2,178,512 | €2,621,094 | +€442,582 | +20.3% |
| Equity | 10/15 | €1,950,131 | €1,532,000 | -€418,131 | -21.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,937,731 | €1,519,600 | -€418,131 | -21.6% |
| Distributable reserves | 133 | €1,937,731 | €1,519,600 | -€418,131 | -21.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €228,381 | €1,089,094 | +€860,713 | +376.9% |
| Amounts payable within one year | 42/48 | €225,381 | €1,087,594 | +€862,213 | +382.6% |
| Trade debts | 44 | €1,126 | €2,131 | +€1,005 | +89.3% |
| Suppliers | 440/4 | €1,126 | €2,131 | +€1,005 | +89.3% |
| Taxes, remuneration and social security | 45 | €39,766 | €90,346 | +€50,579 | +127.2% |
| Taxes | 450/3 | €39,766 | €90,346 | +€50,579 | +127.2% |
| Other amounts payable | 47/48 | €184,489 | €995,117 | +€810,628 | +439.4% |
| Accrued charges and deferred income | 492/3 | €3,000 | €1,500 | -€1,500 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,078 | €1,097 | +€18 | +1.7% |
| Other operating charges | 640/8 | €450 | €581 | +€131 | +29.1% |
| Gross operating margin | 9900 | €723,222 | €804,397 | +€81,175 | +11.2% |
| Operating profit (loss) | 9901 | €721,693 | €802,720 | +€81,026 | +11.2% |
| Financial income | 75/76B | €38,508 | €46,330 | +€7,822 | +20.3% |
| Recurring financial income | 75 | €38,508 | €46,330 | +€7,822 | +20.3% |
| Financial charges | 65/66B | €3,788 | €4,356 | +€568 | +15.0% |
| Recurring financial charges | 65 | €3,788 | €4,356 | +€568 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | €756,413 | €844,694 | +€88,280 | +11.7% |
| Income taxes | 67/77 | €239,852 | €268,569 | +€28,717 | +12.0% |
| Profit (loss) for the period | 9904 | €516,561 | €576,124 | +€59,563 | +11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €516,561 | €576,124 | +€59,563 | +11.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.