MICB SRL: 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.
MICB SRL
Largest movements
- Tangible fixed assets -€7,121
down €7,121 (-21.3%), from €33,466 to €26,345
of which Furniture and vehicles: -€7,121
- Cash +€4,100
up €4,100 (+53.4%), from €7,685 to €11,785
mainly Other debts (+€15,721) and Depreciation (+€7,121)
- Deferred charges and accrued income -€1,039
down €1,039 (-55.3%), from €1,877 to €838
- Other debts +€15,721
up €15,721 (+638.8%), from €2,461 to €18,183
- Profit (loss) carried forward -€10,181
no longer reported in 2025 (was €10,181)
- Debts after one year -€5,994
down €5,994 (-24.9%), from €24,027 to €18,033
- Trade debts -€2,362
down €2,362 (-26.1%), from €9,057 to €6,695
- Tax, wage and social debts -€1,360
down €1,360 (-80.7%), from €1,686 to €326
of which Remuneration and social security: -€1,383
- Gross operating margin +€13,472
up €13,472 (+177.9%), from €7,575 to €21,047
- Depreciation +€3,754
up €3,754 (+111.5%), from €3,368 to €7,121
- Other operating charges +€2,052
up €2,052 (+115.9%), from €1,771 to €3,823
- Taxes +€1,209
up €1,209 (+106.2%), from €1,139 to €2,348
- Financial charges +€955
up €955 (+86.8%), from €1,100 to €2,055
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.
Cash bridge derived
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 | €68,128 | €64,231 | -€3,897 | -5.7% |
| Fixed assets | 21/28 | €33,466 | €26,345 | -€7,121 | -21.3% |
| Tangible fixed assets | 22/27 | €33,466 | €26,345 | -€7,121 | -21.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €33,466 | €26,345 | -€7,121 | -21.3% |
| Current assets | 29/58 | €34,662 | €37,886 | +€3,224 | +9.3% |
| Amounts receivable after more than one year | 29 | €14,000 | €14,000 | = | 0.0% |
| Other amounts receivable | 291 | €14,000 | €14,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,100 | €9,263 | +€163 | +1.8% |
| Trade receivables | 40 | €5,128 | €2,209 | -€2,919 | -56.9% |
| Other amounts receivable | 41 | €3,973 | €7,054 | +€3,081 | +77.6% |
| Cash at bank and in hand | 54/58 | €7,685 | €11,785 | +€4,100 | +53.4% |
| Deferred charges and accrued income | 490/1 | €1,877 | €838 | -€1,039 | -55.3% |
| Total equity and liabilities | 10/49 | €68,128 | €64,231 | -€3,897 | -5.7% |
| Equity | 10/15 | €25,181 | €15,000 | -€10,181 | -40.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,181 | - | -€10,181 | |
| Amounts payable | 17/49 | €42,947 | €49,231 | +€6,284 | +14.6% |
| Amounts payable after more than one year | 17 | €24,027 | €18,033 | -€5,994 | -24.9% |
| Financial debts | 170/4 | €24,027 | €18,033 | -€5,994 | -24.9% |
| Amounts payable within one year | 42/48 | €18,920 | €31,198 | +€12,278 | +64.9% |
| Current portion of amounts payable after more than one year | 42 | €5,716 | €5,994 | +€278 | +4.9% |
| Trade debts | 44 | €9,057 | €6,695 | -€2,362 | -26.1% |
| Suppliers | 440/4 | €9,057 | €6,695 | -€2,362 | -26.1% |
| Taxes, remuneration and social security | 45 | €1,686 | €326 | -€1,360 | -80.7% |
| Taxes | 450/3 | €303 | €326 | +€23 | +7.7% |
| Remuneration and social security | 454/9 | €1,383 | - | -€1,383 | |
| Other amounts payable | 47/48 | €2,461 | €18,183 | +€15,721 | +638.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,368 | €7,121 | +€3,754 | +111.5% |
| Other operating charges | 640/8 | €1,771 | €3,823 | +€2,052 | +115.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €7,575 | €21,047 | +€13,472 | +177.9% |
| Operating profit (loss) | 9901 | €2,437 | €10,103 | +€7,666 | +314.6% |
| Financial income | 75/76B | €111 | €45 | -€66 | -59.9% |
| Recurring financial income | 75 | €111 | €45 | -€66 | -59.9% |
| Financial charges | 65/66B | €1,100 | €2,055 | +€955 | +86.8% |
| Recurring financial charges | 65 | €1,100 | €2,055 | +€955 | +86.8% |
| Profit (loss) for the period before taxes | 9903 | €1,447 | €8,092 | +€6,645 | +459.2% |
| Income taxes | 67/77 | €1,139 | €2,348 | +€1,209 | +106.2% |
| Profit (loss) for the period | 9904 | €308 | €5,744 | +€5,436 | +1764.8% |
| Profit (loss) for the period to be appropriated | 9905 | €308 | €5,744 | +€5,436 | +1764.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.