MICRO: 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.
MICRO
Largest movements
- Cash +€25,319
up €25,319 (+66.6%), from €38,017 to €63,336
mainly Net result for the year (+€35,472) and Depreciation (+€2,516)
- Receivables within one year +€10,776
up €10,776 (+27.2%), from €39,663 to €50,439
of which Other amounts receivable: +€7,936
- Profit (loss) carried forward +€35,472
up €35,472 (+40.4%), from €87,907 to €123,379
- Gross operating margin -€17,088
down €17,088 (-30.2%), from €56,564 to €39,476
- Financial income +€975
up €975 (+100.2%), from €973 to €1,948
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €112,564 | €147,191 | +€34,627 | +30.8% |
| Fixed assets | 21/28 | €33,407 | €32,833 | -€574 | -1.7% |
| Tangible fixed assets | 22/27 | €33,407 | €32,833 | -€574 | -1.7% |
| Land and buildings | 22 | €30,982 | €29,526 | -€1,456 | -4.7% |
| Plant, machinery and equipment | 23 | €1,114 | €877 | -€237 | -21.3% |
| Furniture and vehicles | 24 | €1,311 | €2,430 | +€1,119 | +85.4% |
| Current assets | 29/58 | €79,157 | €114,358 | +€35,201 | +44.5% |
| Amounts receivable within one year | 40/41 | €39,663 | €50,439 | +€10,776 | +27.2% |
| Trade receivables | 40 | €12,223 | €15,063 | +€2,840 | +23.2% |
| Other amounts receivable | 41 | €27,440 | €35,376 | +€7,936 | +28.9% |
| Cash at bank and in hand | 54/58 | €38,017 | €63,336 | +€25,319 | +66.6% |
| Deferred charges and accrued income | 490/1 | €1,477 | €583 | -€894 | -60.5% |
| Total equity and liabilities | 10/49 | €112,564 | €147,191 | +€34,627 | +30.8% |
| Equity | 10/15 | €108,885 | €144,357 | +€35,472 | +32.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,386 | €2,386 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,386 | €2,386 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,386 | €2,386 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,907 | €123,379 | +€35,472 | +40.4% |
| Amounts payable | 17/49 | €3,679 | €2,834 | -€845 | -23.0% |
| Amounts payable within one year | 42/48 | €3,679 | €2,834 | -€845 | -23.0% |
| Trade debts | 44 | €1,420 | €1,058 | -€362 | -25.5% |
| Suppliers | 440/4 | €1,420 | €1,058 | -€362 | -25.5% |
| Taxes, remuneration and social security | 45 | €2,259 | €1,776 | -€483 | -21.4% |
| Taxes | 450/3 | €2,259 | €1,776 | -€483 | -21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,384 | €2,516 | +€132 | +5.5% |
| Other operating charges | 640/8 | €1,841 | €2,106 | +€265 | +14.4% |
| Gross operating margin | 9900 | €56,564 | €39,476 | -€17,088 | -30.2% |
| Operating profit (loss) | 9901 | €52,339 | €34,854 | -€17,485 | -33.4% |
| Financial income | 75/76B | €973 | €1,948 | +€975 | +100.2% |
| Recurring financial income | 75 | €973 | €1,948 | +€975 | +100.2% |
| Financial charges | 65/66B | €910 | €1,054 | +€144 | +15.8% |
| Recurring financial charges | 65 | €910 | €1,054 | +€144 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | €52,402 | €35,748 | -€16,654 | -31.8% |
| Income taxes | 67/77 | €283 | €276 | -€7 | -2.5% |
| Profit (loss) for the period | 9904 | €52,119 | €35,472 | -€16,647 | -31.9% |
| Profit (loss) for the period to be appropriated | 9905 | €52,119 | €35,472 | -€16,647 | -31.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.