Mica Consultancy: 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.
Mica Consultancy
Largest movements
- Cash +€61,532
up €61,532 (+171%), from €36,082 to €97,613
mainly Current investments (+€40,000) and Net result for the year (+€18,519)
- Current investments -€40,000
no longer reported in 2025 (was €40,000)
- Tangible fixed assets -€6,105
down €6,105 (-40.2%), from €15,169 to €9,065
- Reserves +€17,660
up €17,660 (+40.4%), from €43,669 to €61,329
- Other debts +€8,210
up €8,210 (+54.8%), from €14,975 to €23,185
- Debts after one year -€6,064
down €6,064 (-62.2%), from €9,744 to €3,680
- Tax, wage and social debts -€4,872
down €4,872 (-28.5%), from €17,080 to €12,208
- Gross operating margin -€19,382
down €19,382 (-36.7%), from €52,787 to €33,405
- Taxes -€3,842
down €3,842 (-35.1%), from €10,950 to €7,108
- Financial income +€633
up €633 (+130%), from €489 to €1,121
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.
Derived cash bridge
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 | €93,428 | €108,599 | +€15,171 | +16.2% |
| Formation expenses | 20 | €782 | €549 | -€233 | -29.8% |
| Fixed assets | 21/28 | €15,169 | €9,065 | -€6,105 | -40.2% |
| Tangible fixed assets | 22/27 | €15,169 | €9,065 | -€6,105 | -40.2% |
| Furniture and vehicles | 24 | €15,169 | €9,065 | -€6,105 | -40.2% |
| Current assets | 29/58 | €77,477 | €98,986 | +€21,508 | +27.8% |
| Current investments | 50/53 | €40,000 | - | -€40,000 | |
| Cash at bank and in hand | 54/58 | €36,082 | €97,613 | +€61,532 | +171% |
| Deferred charges and accrued income | 490/1 | €1,396 | €1,372 | -€23 | -1.7% |
| Total equity and liabilities | 10/49 | €93,428 | €108,599 | +€15,171 | +16.2% |
| Equity | 10/15 | €45,669 | €63,329 | +€17,660 | +38.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €43,669 | €61,329 | +€17,660 | +40.4% |
| Distributable reserves | 133 | €43,669 | €61,329 | +€17,660 | +40.4% |
| Amounts payable | 17/49 | €47,759 | €45,270 | -€2,489 | -5.2% |
| Amounts payable after more than one year | 17 | €9,744 | €3,680 | -€6,064 | -62.2% |
| Financial debts | 170/4 | €9,744 | €3,680 | -€6,064 | -62.2% |
| Amounts payable within one year | 42/48 | €37,874 | €41,590 | +€3,716 | +9.8% |
| Current portion of amounts payable after more than one year | 42 | €5,768 | €6,064 | +€296 | +5.1% |
| Trade debts | 44 | €51 | €133 | +€82 | +162% |
| Suppliers | 440/4 | €51 | €133 | +€82 | +162% |
| Taxes, remuneration and social security | 45 | €17,080 | €12,208 | -€4,872 | -28.5% |
| Taxes | 450/3 | €17,080 | €12,208 | -€4,872 | -28.5% |
| Other amounts payable | 47/48 | €14,975 | €23,185 | +€8,210 | +54.8% |
| Accrued charges and deferred income | 492/3 | €141 | - | -€141 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,338 | €6,338 | = | 0.0% |
| Other operating charges | 640/8 | €791 | €391 | -€400 | -50.5% |
| Gross operating margin | 9900 | €52,787 | €33,405 | -€19,382 | -36.7% |
| Operating profit (loss) | 9901 | €45,659 | €26,677 | -€18,982 | -41.6% |
| Financial income | 75/76B | €489 | €1,121 | +€633 | +130% |
| Recurring financial income | 75 | €489 | €1,121 | +€633 | +130% |
| Financial charges | 65/66B | €1,854 | €2,171 | +€317 | +17.1% |
| Recurring financial charges | 65 | €1,854 | €2,171 | +€317 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | €44,293 | €25,627 | -€18,666 | -42.1% |
| Income taxes | 67/77 | €10,950 | €7,108 | -€3,842 | -35.1% |
| Profit (loss) for the period | 9904 | €33,343 | €18,519 | -€14,824 | -44.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,343 | €18,519 | -€14,824 | -44.5% |
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 23 October 2026 via checked.be.