MICRAL: 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.
MICRAL
Largest movements
- Cash +€6,242
up €6,242 (+53.6%), from €11,646 to €17,888
mainly Net result for the year (+€11,771) and Tax, wage and social debts (+€5,809)
- Receivables within one year +€1,395
up €1,395 (+3.5%), from €39,905 to €41,300
of which Other amounts receivable: +€1,589
- Tangible fixed assets +€1,270
up €1,270 (+26.4%), from €4,812 to €6,082
of which Plant, machinery and equipment: +€1,409
- Profit (loss) carried forward +€11,771
up €11,771 (+55.8%), from €21,114 to €32,885
- Other debts -€7,992
down €7,992 (-55.5%), from €14,402 to €6,410
- Tax, wage and social debts +€5,809
up €5,809 (+75.7%), from €7,670 to €13,479
of which Taxes: +€3,059
- Trade debts -€1,110
down €1,110 (-8.2%), from €13,606 to €12,496
- Gross operating margin -€23,106
down €23,106 (-58.2%), from €39,710 to €16,604
- Taxes -€4,110
down €4,110 (-57.3%), from €7,170 to €3,060
- Depreciation -€1,262
down €1,262 (-31.3%), from €4,027 to €2,765
- Other operating charges -€1,231
down €1,231 (-91.9%), from €1,339 to €108
- Financial income +€1,201
up €1,201 (+139667.4%), from €1 to €1,202
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 | €56,792 | €65,270 | +€8,478 | +14.9% |
| Fixed assets | 21/28 | €4,812 | €6,082 | +€1,270 | +26.4% |
| Tangible fixed assets | 22/27 | €4,812 | €6,082 | +€1,270 | +26.4% |
| Plant, machinery and equipment | 23 | €1,091 | €2,500 | +€1,409 | +129.0% |
| Furniture and vehicles | 24 | €3,720 | €3,582 | -€138 | -3.7% |
| Current assets | 29/58 | €51,980 | €59,188 | +€7,208 | +13.9% |
| Amounts receivable within one year | 40/41 | €39,905 | €41,300 | +€1,395 | +3.5% |
| Trade receivables | 40 | €39,309 | €39,115 | -€194 | -0.5% |
| Other amounts receivable | 41 | €596 | €2,185 | +€1,589 | +266.7% |
| Cash at bank and in hand | 54/58 | €11,646 | €17,888 | +€6,242 | +53.6% |
| Deferred charges and accrued income | 490/1 | €429 | - | -€429 | |
| Total equity and liabilities | 10/49 | €56,792 | €65,270 | +€8,478 | +14.9% |
| Equity | 10/15 | €21,114 | €32,885 | +€11,771 | +55.8% |
| Profit (loss) carried forward | 14 | €21,114 | €32,885 | +€11,771 | +55.8% |
| Amounts payable | 17/49 | €35,678 | €32,385 | -€3,293 | -9.2% |
| Amounts payable within one year | 42/48 | €35,678 | €32,385 | -€3,293 | -9.2% |
| Trade debts | 44 | €13,606 | €12,496 | -€1,110 | -8.2% |
| Suppliers | 440/4 | €13,606 | €12,496 | -€1,110 | -8.2% |
| Taxes, remuneration and social security | 45 | €7,670 | €13,479 | +€5,809 | +75.7% |
| Taxes | 450/3 | €7,170 | €10,229 | +€3,059 | +42.7% |
| Remuneration and social security | 454/9 | €500 | €3,250 | +€2,750 | +550.0% |
| Other amounts payable | 47/48 | €14,402 | €6,410 | -€7,992 | -55.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,027 | €2,765 | -€1,262 | -31.3% |
| Other operating charges | 640/8 | €1,339 | €108 | -€1,231 | -91.9% |
| Gross operating margin | 9900 | €39,710 | €16,604 | -€23,106 | -58.2% |
| Operating profit (loss) | 9901 | €34,344 | €13,731 | -€20,613 | -60.0% |
| Financial income | 75/76B | €1 | €1,202 | +€1,201 | +139667.4% |
| Recurring financial income | 75 | €1 | €1,202 | +€1,201 | +139667.4% |
| Financial charges | 65/66B | €61 | €102 | +€41 | +66.6% |
| Recurring financial charges | 65 | €61 | €102 | +€41 | +66.6% |
| Profit (loss) for the period before taxes | 9903 | €34,283 | €14,831 | -€19,452 | -56.7% |
| Income taxes | 67/77 | €7,170 | €3,060 | -€4,110 | -57.3% |
| Profit (loss) for the period | 9904 | €27,114 | €11,771 | -€15,343 | -56.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,114 | €11,771 | -€15,343 | -56.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.