HIGH-TECH MICROSYSTEM: 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.
HIGH-TECH MICROSYSTEM
Largest movements
- Receivables within one year +€9,061
up €9,061 (+52.1%), from €17,395 to €26,455
of which Trade receivables: +€8,980
- Cash +€2,131
up €2,131 (+6.6%), from €32,343 to €34,474
mainly Trade debts (+€22,299) and Tax, wage and social debts (+€2,899)
- Tangible fixed assets -€1,270
down €1,270 (-34.8%), from €3,650 to €2,380
of which Plant, machinery and equipment: -€971
- Trade debts +€22,299
up €22,299 (+142.8%), from €15,617 to €37,916
- Other debts -€12,189
down €12,189 (-74.7%), from €16,311 to €4,122
- Profit (loss) carried forward -€3,088
down €3,088 (-143.5%), from -€2,152 to -€5,239
- Tax, wage and social debts +€2,899
up €2,899 (+79.0%), from €3,670 to €6,569
- Taxes +€6,028
up €6,028 (+7804.1%), from €77 to €6,105
- Gross operating margin +€4,453
up €4,453 (+560.1%), from €795 to €5,248
- Depreciation -€407
down €407 (-16.6%), from €2,445 to €2,038
- Other operating charges -€125
no longer reported in 2025 (was €125)
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 | €53,388 | €63,310 | +€9,922 | +18.6% |
| Fixed assets | 21/28 | €3,650 | €2,380 | -€1,270 | -34.8% |
| Tangible fixed assets | 22/27 | €3,650 | €2,380 | -€1,270 | -34.8% |
| Land and buildings | 22 | €309 | €206 | -€103 | -33.3% |
| Plant, machinery and equipment | 23 | €1,597 | €626 | -€971 | -60.8% |
| Furniture and vehicles | 24 | €1,744 | €1,548 | -€196 | -11.2% |
| Current assets | 29/58 | €49,738 | €60,930 | +€11,191 | +22.5% |
| Amounts receivable within one year | 40/41 | €17,395 | €26,455 | +€9,061 | +52.1% |
| Trade receivables | 40 | €2,197 | €11,177 | +€8,980 | +408.7% |
| Other amounts receivable | 41 | €15,198 | €15,278 | +€81 | +0.5% |
| Cash at bank and in hand | 54/58 | €32,343 | €34,474 | +€2,131 | +6.6% |
| Total equity and liabilities | 10/49 | €53,388 | €63,310 | +€9,922 | +18.6% |
| Equity | 10/15 | €17,791 | €14,703 | -€3,088 | -17.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,350 | €1,350 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,350 | €1,350 | = | 0.0% |
| Legal reserve | 130 | €1,350 | €1,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,152 | -€5,239 | -€3,088 | -143.5% |
| Amounts payable | 17/49 | €35,597 | €48,607 | +€13,010 | +36.5% |
| Amounts payable within one year | 42/48 | €35,597 | €48,607 | +€13,010 | +36.5% |
| Trade debts | 44 | €15,617 | €37,916 | +€22,299 | +142.8% |
| Suppliers | 440/4 | €15,617 | €37,916 | +€22,299 | +142.8% |
| Taxes, remuneration and social security | 45 | €3,670 | €6,569 | +€2,899 | +79.0% |
| Taxes | 450/3 | €3,670 | €6,569 | +€2,899 | +79.0% |
| Other amounts payable | 47/48 | €16,311 | €4,122 | -€12,189 | -74.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,445 | €2,038 | -€407 | -16.6% |
| Other operating charges | 640/8 | €125 | - | -€125 | |
| Gross operating margin | 9900 | €795 | €5,248 | +€4,453 | +560.1% |
| Operating profit (loss) | 9901 | -€1,774 | €3,210 | +€4,985 | |
| Financial income | 75/76B | €25 | - | -€25 | |
| Recurring financial income | 75 | €25 | - | -€25 | |
| Financial charges | 65/66B | €154 | €193 | +€39 | +25.1% |
| Recurring financial charges | 65 | €154 | €193 | +€39 | +25.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,904 | €3,017 | +€4,921 | |
| Income taxes | 67/77 | €77 | €6,105 | +€6,028 | +7804.1% |
| Profit (loss) for the period | 9904 | -€1,981 | -€3,088 | -€1,107 | -55.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,981 | -€3,088 | -€1,107 | -55.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.