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MICADEL GROUP: 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.

What changed

MICADEL GROUP

BE 0824.253.738
NACE 47.300, Retail sale of automotive fuel
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€9,072
2023 · -€277+€9,349
Equity
€64,268
2023 · €55,196+€9,072
Cash
€19,499
2023 · €9,592+€9,907
Balance sheet total
€127,805
2023 · €101,853+€25,952

Largest movements

2023 to 2024
Assets
  • Receivables within one year -€17,964

    down €17,964 (-32.4%), from €55,382 to €37,418

    of which Trade receivables: -€19,897

  • Tangible fixed assets +€15,611

    up €15,611 (+109.4%), from €14,268 to €29,879

    of which Other tangible fixed assets: +€17,128

  • Financial fixed assets +€13,000

    up €13,000 (+364.7%), from €3,565 to €16,565

  • Cash +€9,907

    up €9,907 (+103.3%), from €9,592 to €19,499

    mainly Trade debts (+€20,882) and Receivables within one year (+€17,964)

  • Deferred charges and accrued income +€5,398

    up €5,398 (+28.3%), from €19,046 to €24,444

Equity and liabilities
  • Trade debts +€20,882

    up €20,882 (+189.1%), from €11,040 to €31,922

  • Profit (loss) carried forward +€9,072

    up €9,072 (+25.6%), from €35,436 to €44,508

  • Debts after one year -€5,217

    down €5,217 (-55.9%), from €9,337 to €4,120

Income statement
  • Gross operating margin +€107,737

    up €107,737 (+159.4%), from €67,604 to €175,341

  • Staff costs +€84,133

    up €84,133 (+156.6%), from €53,736 to €137,869

  • Other operating charges +€12,267

    up €12,267 (+227.3%), from €5,398 to €17,665

  • Taxes +€2,655

    up €2,655 (+254.6%), from €1,043 to €3,698

  • Financial charges -€2,034

    down €2,034 (-50.0%), from €4,067 to €2,033

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 -€277
Gross operating margin +€107,737
Staff costs -€84,133
Depreciation -€1,947
Other operating charges -€12,267
Other operating items +€535
Financial income +€45
Financial charges +€2,034
Taxes -€2,655
Result 2024 €9,072

Cash bridge derived

cash 2023 to 2024

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.

From operations +€48,125
Investment -€33,301
Financing -€4,917
Cash 2023 €9,592
Net result for the year +€9,072
Depreciation +€4,690
Receivables within one year +€17,964
Deferred charges and accrued income -€5,398
Trade debts +€20,882
Tax, wage and social debts +€915
Investment in fixed assets (net) -€33,301
Debts after one year -€5,217
Current portion of long-term debt +€300
Cash 2024 €19,499
Every line side by side 44 lines
Line Code 2023 2024 Change %
Total assets 20/58 €101,853 €127,805 +€25,952 +25.5%
Fixed assets 21/28 €17,833 €46,444 +€28,611 +160.4%
Tangible fixed assets 22/27 €14,268 €29,879 +€15,611 +109.4%
Furniture and vehicles 24 €7,885 €6,368 -€1,517 -19.2%
Other tangible fixed assets 26 €6,383 €23,511 +€17,128 +268.3%
Financial fixed assets 28 €3,565 €16,565 +€13,000 +364.7%
Current assets 29/58 €84,020 €81,361 -€2,659 -3.2%
Amounts receivable within one year 40/41 €55,382 €37,418 -€17,964 -32.4%
Trade receivables 40 €54,309 €34,412 -€19,897 -36.6%
Other amounts receivable 41 €1,073 €3,006 +€1,933 +180.1%
Cash at bank and in hand 54/58 €9,592 €19,499 +€9,907 +103.3%
Deferred charges and accrued income 490/1 €19,046 €24,444 +€5,398 +28.3%
Total equity and liabilities 10/49 €101,853 €127,805 +€25,952 +25.5%
Equity 10/15 €55,196 €64,268 +€9,072 +16.4%
Contributions 10/11 €17,900 €17,900 = 0.0%
Reserves 13 €1,860 €1,860 = 0.0%
Non-distributable reserves 130/1 €1,860 €1,860 = 0.0%
Reserves not available under the articles 1311 €1,860 €1,860 = 0.0%
Profit (loss) carried forward 14 €35,436 €44,508 +€9,072 +25.6%
Amounts payable 17/49 €46,657 €63,537 +€16,880 +36.2%
Amounts payable after more than one year 17 €9,337 €4,120 -€5,217 -55.9%
Financial debts 170/4 €9,337 €4,120 -€5,217 -55.9%
Amounts payable within one year 42/48 €37,320 €59,417 +€22,097 +59.2%
Current portion of amounts payable after more than one year 42 €4,916 €5,216 +€300 +6.1%
Trade debts 44 €11,040 €31,922 +€20,882 +189.1%
Suppliers 440/4 €11,040 €31,922 +€20,882 +189.1%
Taxes, remuneration and social security 45 €17,764 €18,679 +€915 +5.2%
Taxes 450/3 €14,041 €12,646 -€1,395 -9.9%
Remuneration and social security 454/9 €3,723 €6,033 +€2,310 +62.0%
Other amounts payable 47/48 €3,600 €3,600 = 0.0%
Remuneration, social security and pensions 62 €53,736 €137,869 +€84,133 +156.6%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €2,743 €4,690 +€1,947 +71.0%
Other operating charges 640/8 €5,398 €17,665 +€12,267 +227.3%
Non-recurring operating charges 66A €894 €359 -€535 -59.8%
Gross operating margin 9900 €67,604 €175,341 +€107,737 +159.4%
Operating profit (loss) 9901 €4,833 €14,758 +€9,925 +205.4%
Financial income 75/76B - €45 +€45
Recurring financial income 75 - €45 +€45
Financial charges 65/66B €4,067 €2,033 -€2,034 -50.0%
Recurring financial charges 65 €4,067 €2,033 -€2,034 -50.0%
Profit (loss) for the period before taxes 9903 €766 €12,770 +€12,004 +1567.1%
Income taxes 67/77 €1,043 €3,698 +€2,655 +254.6%
Profit (loss) for the period 9904 -€277 €9,072 +€9,349
Profit (loss) for the period to be appropriated 9905 -€277 €9,072 +€9,349

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 29 September 2026 via checked.be.