MICONSULT: 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.
MICONSULT
Largest movements
- Cash +€145,536
up €145,536 (+55.3%), from €263,278 to €408,814
mainly Net result for the year (+€122,212) and Debts after one year (+€40,641)
- Tangible fixed assets +€56,007
up €56,007 (+1350.9%), from €4,146 to €60,153
of which Leasing and similar rights: +€54,533
- Receivables within one year -€7,618
down €7,618 (-43.0%), from €17,726 to €10,108
of which Other amounts receivable: -€12,874
- Reserves +€122,212
up €122,212 (+46.7%), from €261,608 to €383,819
- Debts after one year +€40,641
new in 2025: €40,641
- Current portion of long-term debt +€19,980
new in 2025: €19,980
- Tax, wage and social debts +€13,983
up €13,983 (+202.4%), from €6,910 to €20,892
of which Remuneration and social security: +€20,892
- Gross operating margin +€99,334
up €99,334 (+124.7%), from €79,668 to €179,002
- Taxes +€28,501
up €28,501 (+115.2%), from €24,744 to €53,245
- Financial charges +€4,282
up €4,282 (+975.2%), from €439 to €4,722
- Depreciation +€3,489
up €3,489 (+330.9%), from €1,054 to €4,543
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 | €292,591 | €486,864 | +€194,272 | +66.4% |
| Fixed assets | 21/28 | €4,146 | €61,743 | +€57,597 | +1389.3% |
| Tangible fixed assets | 22/27 | €4,146 | €60,153 | +€56,007 | +1350.9% |
| Furniture and vehicles | 24 | €4,146 | €5,620 | +€1,474 | +35.6% |
| Leasing and similar rights | 25 | - | €54,533 | +€54,533 | |
| Financial fixed assets | 28 | - | €1,590 | +€1,590 | |
| Current assets | 29/58 | €288,445 | €425,121 | +€136,676 | +47.4% |
| Amounts receivable within one year | 40/41 | €17,726 | €10,108 | -€7,618 | -43.0% |
| Trade receivables | 40 | €1,328 | €6,584 | +€5,256 | +395.8% |
| Other amounts receivable | 41 | €16,398 | €3,524 | -€12,874 | -78.5% |
| Cash at bank and in hand | 54/58 | €263,278 | €408,814 | +€145,536 | +55.3% |
| Deferred charges and accrued income | 490/1 | €7,442 | €6,199 | -€1,243 | -16.7% |
| Total equity and liabilities | 10/49 | €292,591 | €486,864 | +€194,272 | +66.4% |
| Equity | 10/15 | €266,608 | €388,819 | +€122,212 | +45.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €261,608 | €383,819 | +€122,212 | +46.7% |
| Distributable reserves | 133 | €261,608 | €383,819 | +€122,212 | +46.7% |
| Amounts payable | 17/49 | €25,983 | €98,044 | +€72,061 | +277.3% |
| Amounts payable after more than one year | 17 | - | €40,641 | +€40,641 | |
| Financial debts | 170/4 | - | €40,641 | +€40,641 | |
| Amounts payable within one year | 42/48 | €24,644 | €57,403 | +€32,760 | +132.9% |
| Current portion of amounts payable after more than one year | 42 | - | €19,980 | +€19,980 | |
| Trade debts | 44 | €15,030 | €10,193 | -€4,838 | -32.2% |
| Suppliers | 440/4 | €15,030 | €10,193 | -€4,838 | -32.2% |
| Taxes, remuneration and social security | 45 | €6,910 | €20,892 | +€13,983 | +202.4% |
| Taxes | 450/3 | €6,910 | - | -€6,910 | |
| Remuneration and social security | 454/9 | - | €20,892 | +€20,892 | |
| Other amounts payable | 47/48 | €2,704 | €6,339 | +€3,635 | +134.5% |
| Accrued charges and deferred income | 492/3 | €1,339 | - | -€1,339 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,054 | €4,543 | +€3,489 | +330.9% |
| Other operating charges | 640/8 | €758 | €952 | +€194 | +25.6% |
| Gross operating margin | 9900 | €79,668 | €179,002 | +€99,334 | +124.7% |
| Operating profit (loss) | 9901 | €77,856 | €173,507 | +€95,651 | +122.9% |
| Financial income | 75/76B | €8,009 | €6,671 | -€1,338 | -16.7% |
| Recurring financial income | 75 | €8,009 | €6,671 | -€1,338 | -16.7% |
| Financial charges | 65/66B | €439 | €4,722 | +€4,282 | +975.2% |
| Recurring financial charges | 65 | €439 | €4,722 | +€4,282 | +975.2% |
| Profit (loss) for the period before taxes | 9903 | €85,425 | €175,456 | +€90,031 | +105.4% |
| Income taxes | 67/77 | €24,744 | €53,245 | +€28,501 | +115.2% |
| Profit (loss) for the period | 9904 | €60,681 | €122,212 | +€61,530 | +101.4% |
| Profit (loss) for the period to be appropriated | 9905 | €60,681 | €122,212 | +€61,530 | +101.4% |
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 6 October 2026 via checked.be.