INTERNATIONAL MICRO PLUS: 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.
INTERNATIONAL MICRO PLUS
Largest movements
- Receivables within one year -€18,631
down €18,631 (-18.6%), from €99,998 to €81,367
of which Other amounts receivable: -€45,587
- Tangible fixed assets -€11,953
down €11,953 (-26.5%), from €45,068 to €33,115
of which Furniture and vehicles: -€10,613
- Stocks and contracts -€9,260
down €9,260 (-33.3%), from €27,797 to €18,537
- Cash +€7,945
up €7,945 (+3.8%), from €211,299 to €219,244
mainly Receivables within one year (+€18,631) and Depreciation (+€13,071)
- Trade debts -€22,625
down €22,625 (-33.4%), from €67,833 to €45,209
- Tax, wage and social debts -€17,976
no longer reported in 2024 (was €17,976)
of which Taxes: -€17,143
- Reserves +€10,000
up €10,000 (+537.6%), from €1,860 to €11,860
of which Distributable reserves: +€10,000
- Gross operating margin -€13,437
down €13,437 (-22.1%), from €60,785 to €47,348
- Taxes -€3,148
down €3,148 (-34.3%), from €9,170 to €6,022
- Financial charges +€2,197
up €2,197 (+274.5%), from €800 to €2,997
- Other operating charges +€2,149
up €2,149 (+225.9%), from €951 to €3,101
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 | €386,817 | €354,502 | -€32,315 | -8.4% |
| Fixed assets | 21/28 | €45,248 | €33,295 | -€11,953 | -26.4% |
| Tangible fixed assets | 22/27 | €45,068 | €33,115 | -€11,953 | -26.5% |
| Plant, machinery and equipment | 23 | €3,914 | €2,574 | -€1,340 | -34.2% |
| Furniture and vehicles | 24 | €41,155 | €30,542 | -€10,613 | -25.8% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €341,569 | €321,207 | -€20,362 | -6.0% |
| Stocks and contracts in progress | 3 | €27,797 | €18,537 | -€9,260 | -33.3% |
| Stocks | 30/36 | €27,797 | €18,537 | -€9,260 | -33.3% |
| Amounts receivable within one year | 40/41 | €99,998 | €81,367 | -€18,631 | -18.6% |
| Trade receivables | 40 | €49,168 | €76,125 | +€26,957 | +54.8% |
| Other amounts receivable | 41 | €50,830 | €5,242 | -€45,587 | -89.7% |
| Cash at bank and in hand | 54/58 | €211,299 | €219,244 | +€7,945 | +3.8% |
| Deferred charges and accrued income | 490/1 | €2,475 | €2,059 | -€416 | -16.8% |
| Total equity and liabilities | 10/49 | €386,817 | €354,502 | -€32,315 | -8.4% |
| Equity | 10/15 | €286,955 | €297,715 | +€10,760 | +3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €11,860 | +€10,000 | +537.6% |
| 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 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | €266,495 | €267,255 | +€760 | +0.3% |
| Amounts payable | 17/49 | €99,862 | €56,787 | -€43,075 | -43.1% |
| Amounts payable within one year | 42/48 | €99,862 | €55,587 | -€44,275 | -44.3% |
| Current portion of amounts payable after more than one year | 42 | €2,500 | €2,500 | = | 0.0% |
| Trade debts | 44 | €67,833 | €45,209 | -€22,625 | -33.4% |
| Suppliers | 440/4 | €67,833 | €45,209 | -€22,625 | -33.4% |
| Taxes, remuneration and social security | 45 | €17,976 | - | -€17,976 | |
| Taxes | 450/3 | €17,143 | - | -€17,143 | |
| Remuneration and social security | 454/9 | €833 | - | -€833 | |
| Other amounts payable | 47/48 | €11,553 | €7,879 | -€3,675 | -31.8% |
| Accrued charges and deferred income | 492/3 | - | €1,200 | +€1,200 | |
| Remuneration, social security and pensions | 62 | €11,017 | €11,423 | +€406 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,232 | €13,071 | -€161 | -1.2% |
| Other operating charges | 640/8 | €951 | €3,101 | +€2,149 | +225.9% |
| Gross operating margin | 9900 | €60,785 | €47,348 | -€13,437 | -22.1% |
| Operating profit (loss) | 9901 | €35,585 | €19,754 | -€15,831 | -44.5% |
| Financial income | 75/76B | €106 | €26 | -€80 | -75.4% |
| Recurring financial income | 75 | €106 | €26 | -€80 | -75.4% |
| Financial charges | 65/66B | €800 | €2,997 | +€2,197 | +274.5% |
| Recurring financial charges | 65 | €800 | €2,997 | +€2,197 | +274.5% |
| Profit (loss) for the period before taxes | 9903 | €34,891 | €16,782 | -€18,108 | -51.9% |
| Income taxes | 67/77 | €9,170 | €6,022 | -€3,148 | -34.3% |
| Profit (loss) for the period | 9904 | €25,720 | €10,760 | -€14,960 | -58.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,720 | €10,760 | -€14,960 | -58.2% |
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.