MICOMA CONSEILS: 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.
MICOMA CONSEILS
Largest movements
- Current investments +€14,720
up €14,720 (+19.6%), from €74,932 to €89,653
- Cash -€12,917
down €12,917 (-56.4%), from €22,921 to €10,004
mainly Current investments (-€14,720) and Contributions, distributions and other (-€10,000)
- Receivables within one year +€3,491
up €3,491 (+106%), from €3,294 to €6,785
of which Trade receivables: +€4,628
- Deferred charges and accrued income -€1,412
no longer reported in 2025 (was €1,412)
- Contributions -€10,000
down €10,000 (-8.3%), from €120,000 to €110,000
- Reserves +€10,000
up €10,000 (+55.6%), from €18,000 to €28,000
- Tax, wage and social debts +€2,978
up €2,978 (+372%), from €800 to €3,778
- Financial income +€1,208
up €1,208 (+26.3%), from €4,591 to €5,798
- Gross operating margin +€730
up €730 (+11.1%), from €6,578 to €7,308
- Financial charges -€602
down €602 (-61.5%), from €979 to €377
- Taxes +€200
up €200 (+25.0%), from €800 to €1,000
- Depreciation +€85
up €85 (+8.9%), from €957 to €1,042
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 | €106,775 | €109,614 | +€2,840 | +2.7% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €4,215 | €3,173 | -€1,042 | -24.7% |
| Intangible fixed assets | 21 | €2,108 | €1,608 | -€500 | -23.7% |
| Tangible fixed assets | 22/27 | €1,627 | €1,085 | -€542 | -33.3% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Other tangible fixed assets | 26 | €1,627 | €1,085 | -€542 | -33.3% |
| Financial fixed assets | 28 | €480 | €480 | = | 0.0% |
| Current assets | 29/58 | €102,560 | €106,442 | +€3,882 | +3.8% |
| Amounts receivable within one year | 40/41 | €3,294 | €6,785 | +€3,491 | +106% |
| Trade receivables | 40 | €2,142 | €6,770 | +€4,628 | +216% |
| Other amounts receivable | 41 | €1,153 | €15 | -€1,138 | -98.7% |
| Current investments | 50/53 | €74,932 | €89,653 | +€14,720 | +19.6% |
| Cash at bank and in hand | 54/58 | €22,921 | €10,004 | -€12,917 | -56.4% |
| Deferred charges and accrued income | 490/1 | €1,412 | - | -€1,412 | |
| Total equity and liabilities | 10/49 | €106,775 | €109,614 | +€2,840 | +2.7% |
| Equity | 10/15 | €80,609 | €80,856 | +€247 | +0.3% |
| Contributions | 10/11 | €120,000 | €110,000 | -€10,000 | -8.3% |
| Reserves | 13 | €18,000 | €28,000 | +€10,000 | +55.6% |
| Distributable reserves | 133 | €18,000 | €28,000 | +€10,000 | +55.6% |
| Profit (loss) carried forward | 14 | -€57,391 | -€57,144 | +€247 | +0.4% |
| Amounts payable | 17/49 | €26,166 | €28,758 | +€2,593 | +9.9% |
| Amounts payable within one year | 42/48 | €26,166 | €28,698 | +€2,533 | +9.7% |
| Trade debts | 44 | €511 | €730 | +€219 | +42.8% |
| Suppliers | 440/4 | €511 | €730 | +€219 | +42.8% |
| Taxes, remuneration and social security | 45 | €800 | €3,778 | +€2,978 | +372% |
| Taxes | 450/3 | €800 | €3,778 | +€2,978 | +372% |
| Other amounts payable | 47/48 | €24,855 | €24,191 | -€664 | -2.7% |
| Accrued charges and deferred income | 492/3 | - | €60 | +€60 | |
| Remuneration, social security and pensions | 62 | - | €40 | +€40 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €957 | €1,042 | +€85 | +8.9% |
| Other operating charges | 640/8 | €403 | €400 | -€4 | -0.9% |
| Gross operating margin | 9900 | €6,578 | €7,308 | +€730 | +11.1% |
| Operating profit (loss) | 9901 | €5,217 | €5,826 | +€608 | +11.7% |
| Financial income | 75/76B | €4,591 | €5,798 | +€1,208 | +26.3% |
| Recurring financial income | 75 | €4,591 | €5,798 | +€1,208 | +26.3% |
| Financial charges | 65/66B | €979 | €377 | -€602 | -61.5% |
| Recurring financial charges | 65 | €979 | €377 | -€602 | -61.5% |
| Profit (loss) for the period before taxes | 9903 | €8,829 | €11,247 | +€2,418 | +27.4% |
| Income taxes | 67/77 | €800 | €1,000 | +€200 | +25.0% |
| Profit (loss) for the period | 9904 | €8,029 | €10,247 | +€2,218 | +27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,029 | €10,247 | +€2,218 | +27.6% |
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 24 October 2026 via checked.be.