MICAT Consulting: 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.
MICAT Consulting
Largest movements
- Cash +€21,013
up €21,013 (+83.7%), from €25,106 to €46,119
mainly Trade debts (+€16,646) and Net result for the year (+€15,900)
- Receivables within one year +€10,327
up €10,327 (+83.3%), from €12,401 to €22,728
of which Trade receivables: +€8,855
- Deferred charges and accrued income -€3,318
no longer reported in 2025 (was €3,318)
- Reserves +€23,200
new in 2025: €23,200
- Trade debts +€16,646
up €16,646 (+2,319%), from €718 to €17,364
- Profit (loss) carried forward -€7,299
no longer reported in 2025 (was €7,299)
- Other debts -€5,630
down €5,630 (-34.1%), from €16,515 to €10,885
- Tax, wage and social debts +€796
up €796 (+13.4%), from €5,960 to €6,755
of which Taxes: +€1,578
- Gross operating margin +€33,131
up €33,131 (+308%), from €10,757 to €43,888
- Staff costs +€15,020
new in 2025: €15,020
- Taxes +€9,723
up €9,723 (+397%), from €2,448 to €12,171
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 | €41,191 | €68,904 | +€27,713 | +67.3% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €367 | €57 | -€310 | -84.5% |
| Intangible fixed assets | 21 | €367 | €57 | -€310 | -84.5% |
| Current assets | 29/58 | €40,824 | €68,847 | +€28,023 | +68.6% |
| Amounts receivable within one year | 40/41 | €12,401 | €22,728 | +€10,327 | +83.3% |
| Trade receivables | 40 | €12,185 | €21,040 | +€8,855 | +72.7% |
| Other amounts receivable | 41 | €216 | €1,689 | +€1,472 | +680% |
| Cash at bank and in hand | 54/58 | €25,106 | €46,119 | +€21,013 | +83.7% |
| Deferred charges and accrued income | 490/1 | €3,318 | - | -€3,318 | |
| Total equity and liabilities | 10/49 | €41,191 | €68,904 | +€27,713 | +67.3% |
| Equity | 10/15 | €17,999 | €33,900 | +€15,900 | +88.3% |
| Contributions | 10/11 | €10,700 | €10,700 | = | 0.0% |
| Reserves | 13 | - | €23,200 | +€23,200 | |
| Distributable reserves | 133 | - | €23,200 | +€23,200 | |
| Profit (loss) carried forward | 14 | €7,299 | - | -€7,299 | |
| Amounts payable | 17/49 | €23,192 | €35,005 | +€11,813 | +50.9% |
| Amounts payable within one year | 42/48 | €23,192 | €35,005 | +€11,813 | +50.9% |
| Trade debts | 44 | €718 | €17,364 | +€16,646 | +2,319% |
| Suppliers | 440/4 | €718 | €17,364 | +€16,646 | +2,319% |
| Taxes, remuneration and social security | 45 | €5,960 | €6,755 | +€796 | +13.4% |
| Taxes | 450/3 | €5,178 | €6,755 | +€1,578 | +30.5% |
| Remuneration and social security | 454/9 | €782 | - | -€782 | |
| Other amounts payable | 47/48 | €16,515 | €10,885 | -€5,630 | -34.1% |
| Remuneration, social security and pensions | 62 | - | €15,020 | +€15,020 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €310 | €310 | = | 0.0% |
| Other operating charges | 640/8 | €288 | €101 | -€187 | -64.9% |
| Gross operating margin | 9900 | €10,757 | €43,888 | +€33,131 | +308% |
| Operating profit (loss) | 9901 | €10,159 | €28,457 | +€18,297 | +180% |
| Financial income | 75/76B | - | €87 | +€87 | |
| Recurring financial income | 75 | - | €87 | +€87 | |
| Financial charges | 65/66B | €167 | €472 | +€305 | +182% |
| Recurring financial charges | 65 | €167 | €472 | +€305 | +182% |
| Profit (loss) for the period before taxes | 9903 | €9,992 | €28,072 | +€18,080 | +181% |
| Income taxes | 67/77 | €2,448 | €12,171 | +€9,723 | +397% |
| Profit (loss) for the period | 9904 | €7,544 | €15,900 | +€8,356 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €7,544 | €15,900 | +€8,356 | +111% |
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 28 October 2026 via checked.be.