MICHACA-Invest: what changed
What changed
MICHACA-Invest
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€6,205
2024 · €1,869+€4,336
Equity
€33,332
2024 · €27,127+€6,205
Cash
€794
2024 · €568+€226
Balance sheet total
€530,644
2024 · €506,864+€23,780
Largest movements
Assets
- Receivables after one year +€12,000
up €12,000 (+2.8%), from €427,600 to €439,600
- Deferred charges and accrued income +€10,905
up €10,905 (+28.0%), from €38,886 to €49,791
Equity and liabilities
- Other debts +€17,405
up €17,405 (+4.6%), from €376,183 to €393,588
- Profit (loss) carried forward +€6,205
up €6,205 (+36.2%), from €17,127 to €23,332
Income statement
- Gross operating margin +€4,920
up €4,920 (+89.3%), from -€5,512 to -€592
- Taxes +€1,391
up €1,391 (+149%), from €933 to €2,324
- Financial charges -€694
down €694 (-17.4%), from €3,985 to €3,291
- Financial income +€366
up €366 (+2.9%), from €12,750 to €13,116
- Other operating charges +€252
up €252 (+55.9%), from €451 to €703
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€1,869
Gross operating margin
+€4,920
Other operating charges
-€252
Financial income
+€366
Financial charges
+€694
Taxes
-€1,391
Result 2025
€6,205
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€226
Investment
€0
Financing
€0
Cash 2024
€568
From operations (derived)
+€226
Net result for the year
+€6,205
Receivables after one year
-€12,000
Receivables within one year
-€649
Deferred charges and accrued income
-€10,905
Trade debts
-€1,234
Tax, wage and social debts
+€1,391
Other debts
+€17,405
Accrued charges and deferred income
+€12
Cash 2025
€794
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €506,864 | €530,644 | +€23,780 | +4.7% |
| Fixed assets | 21/28 | €39,808 | €39,808 | = | 0.0% |
| Financial fixed assets | 28 | €39,808 | €39,808 | = | 0.0% |
| Current assets | 29/58 | €467,056 | €490,836 | +€23,780 | +5.1% |
| Amounts receivable after more than one year | 29 | €427,600 | €439,600 | +€12,000 | +2.8% |
| Other amounts receivable | 291 | €427,600 | €439,600 | +€12,000 | +2.8% |
| Amounts receivable within one year | 40/41 | €2 | €651 | +€649 | +29,780% |
| Other amounts receivable | 41 | €2 | €651 | +€649 | +29,780% |
| Cash at bank and in hand | 54/58 | €568 | €794 | +€226 | +39.9% |
| Deferred charges and accrued income | 490/1 | €38,886 | €49,791 | +€10,905 | +28.0% |
| Total equity and liabilities | 10/49 | €506,864 | €530,644 | +€23,780 | +4.7% |
| Equity | 10/15 | €27,127 | €33,332 | +€6,205 | +22.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,127 | €23,332 | +€6,205 | +36.2% |
| Amounts payable | 17/49 | €479,737 | €497,312 | +€17,575 | +3.7% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Other amounts payable | 178/9 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €378,349 | €395,912 | +€17,563 | +4.6% |
| Trade debts | 44 | €1,234 | - | -€1,234 | |
| Suppliers | 440/4 | €1,234 | - | -€1,234 | |
| Taxes, remuneration and social security | 45 | €933 | €2,324 | +€1,391 | +149% |
| Taxes | 450/3 | €933 | €2,324 | +€1,391 | +149% |
| Other amounts payable | 47/48 | €376,183 | €393,588 | +€17,405 | +4.6% |
| Accrued charges and deferred income | 492/3 | €1,387 | €1,400 | +€12 | +0.9% |
| Other operating charges | 640/8 | €451 | €703 | +€252 | +55.9% |
| Gross operating margin | 9900 | -€5,512 | -€592 | +€4,920 | +89.3% |
| Operating profit (loss) | 9901 | -€5,963 | -€1,296 | +€4,668 | +78.3% |
| Financial income | 75/76B | €12,750 | €13,116 | +€366 | +2.9% |
| Recurring financial income | 75 | €12,750 | €13,116 | +€366 | +2.9% |
| Financial charges | 65/66B | €3,985 | €3,291 | -€694 | -17.4% |
| Recurring financial charges | 65 | €3,985 | €3,291 | -€694 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €2,802 | €8,529 | +€5,727 | +204% |
| Income taxes | 67/77 | €933 | €2,324 | +€1,391 | +149% |
| Profit (loss) for the period | 9904 | €1,869 | €6,205 | +€4,336 | +232% |
| Profit (loss) for the period to be appropriated | 9905 | €1,869 | €6,205 | +€4,336 | +232% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.