MICALOMAR: 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.
MICALOMAR
Largest movements
- Cash +€56,958
up €56,958 (+196406.9%), from €29 to €56,987
- Receivables within one year -€2,427
down €2,427 (-95.3%), from €2,546 to €119
of which Trade receivables: -€2,546
- Advances received +€57,000
new in 2024: €57,000
- Other debts -€3,485
down €3,485 (-7.8%), from €44,636 to €41,151
- Gross operating margin +€1,546
up €1,546, from -€634 to €912
- Depreciation -€603
down €603 (-89.9%), from €671 to €68
- Financial charges +€53
up €53 (+63.1%), from €84 to €137
- Other operating charges +€50
up €50 (+250.0%), from €20 to €70
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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,507 | €99,970 | +€54,463 | +119.7% |
| Fixed assets | 21/28 | €42,932 | €42,864 | -€68 | -0.2% |
| Tangible fixed assets | 22/27 | €42,932 | €42,864 | -€68 | -0.2% |
| Land and buildings | 22 | €39,663 | €39,663 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,201 | €3,201 | = | 0.0% |
| Furniture and vehicles | 24 | €68 | - | -€68 | |
| Current assets | 29/58 | €2,575 | €57,106 | +€54,531 | +2117.7% |
| Amounts receivable within one year | 40/41 | €2,546 | €119 | -€2,427 | -95.3% |
| Trade receivables | 40 | €2,546 | - | -€2,546 | |
| Other amounts receivable | 41 | - | €119 | +€119 | |
| Cash at bank and in hand | 54/58 | €29 | €56,987 | +€56,958 | +196406.9% |
| Total equity and liabilities | 10/49 | €45,507 | €99,970 | +€54,463 | +119.7% |
| Equity | 10/15 | €94 | €731 | +€637 | +677.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,106 | -€5,469 | +€637 | +10.4% |
| Amounts payable | 17/49 | €45,413 | €99,239 | +€53,826 | +118.5% |
| Amounts payable within one year | 42/48 | €45,413 | €99,239 | +€53,826 | +118.5% |
| Trade debts | 44 | €659 | €737 | +€78 | +11.8% |
| Suppliers | 440/4 | €659 | €737 | +€78 | +11.8% |
| Advances received on contracts in progress | 46 | - | €57,000 | +€57,000 | |
| Taxes, remuneration and social security | 45 | €118 | €351 | +€233 | +197.5% |
| Taxes | 450/3 | €118 | €351 | +€233 | +197.5% |
| Other amounts payable | 47/48 | €44,636 | €41,151 | -€3,485 | -7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €671 | €68 | -€603 | -89.9% |
| Other operating charges | 640/8 | €20 | €70 | +€50 | +250.0% |
| Gross operating margin | 9900 | -€634 | €912 | +€1,546 | |
| Operating profit (loss) | 9901 | -€1,325 | €774 | +€2,099 | |
| Financial charges | 65/66B | €84 | €137 | +€53 | +63.1% |
| Recurring financial charges | 65 | €84 | €137 | +€53 | +63.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,409 | €637 | +€2,046 | |
| Profit (loss) for the period | 9904 | -€1,409 | €637 | +€2,046 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,409 | €637 | +€2,046 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.