MICRI: 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.
MICRI
Largest movements
- Cash +€9,651
up €9,651 (+9067.3%), from €106 to €9,758
mainly Net result for the year (+€8,739) and Other debts (+€6,000)
- Receivables within one year +€3,727
up €3,727 (+13.7%), from €27,235 to €30,963
of which Trade receivables: +€3,084
- Tangible fixed assets -€920
no longer reported in 2025 (was €920)
- Other debts +€6,000
new in 2025: €6,000
- Tax, wage and social debts +€2,862
up €2,862 (+42.0%), from €6,807 to €9,670
- Reserves +€2,000
up €2,000 (+7.7%), from €25,860 to €27,860
of which Distributable reserves: +€2,000
- Trade debts +€995
up €995 (+134.7%), from €739 to €1,734
- Profit (loss) carried forward +€739
up €739 (+6.5%), from -€11,328 to -€10,589
- Gross operating margin +€21,032
up €21,032, from -€2,601 to €18,431
- Turnover +€9,937
up €9,937 (+17.2%), from €57,626 to €67,563
- Purchases and services -€9,887
down €9,887 (-15.8%), from €62,669 to €52,782
- Taxes +€2,775
up €2,775 (+100.1%), from €2,773 to €5,548
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 | €28,991 | €41,449 | +€12,459 | +43.0% |
| Fixed assets | 21/28 | €1,649 | €729 | -€920 | -55.8% |
| Tangible fixed assets | 22/27 | €920 | - | -€920 | |
| Furniture and vehicles | 24 | €920 | - | -€920 | |
| Financial fixed assets | 28 | €729 | €729 | = | 0.0% |
| Current assets | 29/58 | €27,342 | €40,720 | +€13,379 | +48.9% |
| Amounts receivable within one year | 40/41 | €27,235 | €30,963 | +€3,727 | +13.7% |
| Trade receivables | 40 | €4,611 | €7,695 | +€3,084 | +66.9% |
| Other amounts receivable | 41 | €22,625 | €23,268 | +€643 | +2.8% |
| Cash at bank and in hand | 54/58 | €106 | €9,758 | +€9,651 | +9067.3% |
| Total equity and liabilities | 10/49 | €28,991 | €41,449 | +€12,459 | +43.0% |
| Equity | 10/15 | €20,732 | €23,471 | +€2,739 | +13.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €25,860 | €27,860 | +€2,000 | +7.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €24,000 | €26,000 | +€2,000 | +8.3% |
| Profit (loss) carried forward | 14 | -€11,328 | -€10,589 | +€739 | +6.5% |
| Amounts payable | 17/49 | €8,259 | €17,978 | +€9,719 | +117.7% |
| Amounts payable within one year | 42/48 | €8,259 | €17,978 | +€9,719 | +117.7% |
| Financial debts | 43 | €713 | €574 | -€138 | -19.4% |
| Credit institutions | 430/8 | €713 | €574 | -€138 | -19.4% |
| Trade debts | 44 | €739 | €1,734 | +€995 | +134.7% |
| Suppliers | 440/4 | €739 | €1,734 | +€995 | +134.7% |
| Taxes, remuneration and social security | 45 | €6,807 | €9,670 | +€2,862 | +42.0% |
| Taxes | 450/3 | €6,807 | €9,670 | +€2,862 | +42.0% |
| Other amounts payable | 47/48 | - | €6,000 | +€6,000 | |
| Turnover | 70 | €57,626 | €67,563 | +€9,937 | +17.2% |
| Non-recurring operating income | 76A | - | €492 | +€492 | |
| Goods, raw materials, services and sundry goods | 60/61 | €62,669 | €52,782 | -€9,887 | -15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,923 | €1,348 | -€576 | -29.9% |
| Other operating charges | 640/8 | €3,149 | €3,398 | +€249 | +7.9% |
| Gross operating margin | 9900 | -€2,601 | €18,431 | +€21,032 | |
| Operating profit (loss) | 9901 | -€7,673 | €13,685 | +€21,358 | |
| Financial income | 75/76B | €1,319 | €1,136 | -€183 | -13.9% |
| Recurring financial income | 75 | €1,319 | €1,136 | -€183 | -13.9% |
| Financial charges | 65/66B | €407 | €533 | +€127 | +31.2% |
| Recurring financial charges | 65 | €407 | €533 | +€127 | +31.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,760 | €14,288 | +€21,048 | |
| Income taxes | 67/77 | €2,773 | €5,548 | +€2,775 | +100.1% |
| Profit (loss) for the period | 9904 | -€9,533 | €8,739 | +€18,272 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,533 | €8,739 | +€18,272 |
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.