MICHA PRO: 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.
MICHA PRO
Largest movements
- Tangible fixed assets +€51,462
up €51,462 (+1870.7%), from €2,751 to €54,213
of which Furniture and vehicles: +€50,077
- Receivables within one year +€18,547
up €18,547 (+69.0%), from €26,868 to €45,415
of which Trade receivables: +€17,646
- Cash +€15,376
up €15,376 (+379.5%), from €4,051 to €19,428
mainly Trade debts (+€88,714) and Net result for the year (+€14,305)
- Deferred charges and accrued income +€2,112
up €2,112 (+7046.3%), from €30 to €2,142
- Trade debts +€88,714
up €88,714 (+250674.5%), from €35 to €88,749
- Other debts -€19,116
down €19,116 (-86.7%), from €22,041 to €2,925
- Profit (loss) carried forward +€14,305
up €14,305 (+182.1%), from €7,854 to €22,159
- Tax, wage and social debts +€3,596
up €3,596 (+129.8%), from €2,770 to €6,366
- Turnover -€185,660
no longer reported in 2025 (was €185,660)
- Purchases and services -€170,898
no longer reported in 2025 (was €170,898)
- Gross operating margin +€16,915
up €16,915 (+114.6%), from €14,762 to €31,677
- Depreciation +€6,886
up €6,886 (+1101.0%), from €625 to €7,512
- Taxes +€3,596
up €3,596 (+129.8%), from €2,770 to €6,366
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 | €33,700 | €121,199 | +€87,499 | +259.6% |
| Fixed assets | 21/28 | €2,751 | €54,213 | +€51,462 | +1870.7% |
| Tangible fixed assets | 22/27 | €2,751 | €54,213 | +€51,462 | +1870.7% |
| Plant, machinery and equipment | 23 | €2,751 | €4,136 | +€1,385 | +50.3% |
| Furniture and vehicles | 24 | - | €50,077 | +€50,077 | |
| Current assets | 29/58 | €30,949 | €66,985 | +€36,036 | +116.4% |
| Amounts receivable within one year | 40/41 | €26,868 | €45,415 | +€18,547 | +69.0% |
| Trade receivables | 40 | €25,438 | €43,084 | +€17,646 | +69.4% |
| Other amounts receivable | 41 | €1,430 | €2,331 | +€902 | +63.1% |
| Cash at bank and in hand | 54/58 | €4,051 | €19,428 | +€15,376 | +379.5% |
| Deferred charges and accrued income | 490/1 | €30 | €2,142 | +€2,112 | +7046.3% |
| Total equity and liabilities | 10/49 | €33,700 | €121,199 | +€87,499 | +259.6% |
| Equity | 10/15 | €8,854 | €23,159 | +€14,305 | +161.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,854 | €22,159 | +€14,305 | +182.1% |
| Amounts payable | 17/49 | €24,846 | €98,039 | +€73,193 | +294.6% |
| Amounts payable within one year | 42/48 | €24,846 | €98,039 | +€73,193 | +294.6% |
| Trade debts | 44 | €35 | €88,749 | +€88,714 | +250674.5% |
| Suppliers | 440/4 | €35 | €88,749 | +€88,714 | +250674.5% |
| Taxes, remuneration and social security | 45 | €2,770 | €6,366 | +€3,596 | +129.8% |
| Taxes | 450/3 | €2,770 | €6,366 | +€3,596 | +129.8% |
| Other amounts payable | 47/48 | €22,041 | €2,925 | -€19,116 | -86.7% |
| Turnover | 70 | €185,660 | - | -€185,660 | |
| Goods, raw materials, services and sundry goods | 60/61 | €170,898 | - | -€170,898 | |
| Remuneration, social security and pensions | 62 | €277 | €100 | -€177 | -63.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €625 | €7,512 | +€6,886 | +1101.0% |
| Other operating charges | 640/8 | €876 | €283 | -€592 | -67.6% |
| Gross operating margin | 9900 | €14,762 | €31,677 | +€16,915 | +114.6% |
| Operating profit (loss) | 9901 | €12,984 | €23,782 | +€10,798 | +83.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,360 | €3,111 | +€751 | +31.8% |
| Recurring financial charges | 65 | €2,360 | €3,111 | +€751 | +31.8% |
| Profit (loss) for the period before taxes | 9903 | €10,624 | €20,671 | +€10,047 | +94.6% |
| Income taxes | 67/77 | €2,770 | €6,366 | +€3,596 | +129.8% |
| Profit (loss) for the period | 9904 | €7,854 | €14,305 | +€6,452 | +82.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,854 | €14,305 | +€6,452 | +82.1% |
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 11 October 2026 via checked.be.