MICRO ACTIVA: 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.
MICRO ACTIVA
Largest movements
- Tangible fixed assets -€15,228
down €15,228 (-40.6%), from €37,513 to €22,285
of which Furniture and vehicles: -€12,890
- Cash -€11,788
down €11,788 (-73.1%), from €16,126 to €4,339
mainly Trade debts (-€15,984) and Net result for the year (-€10,159)
- Receivables within one year +€9,220
up €9,220 (+25.0%), from €36,837 to €46,057
of which Trade receivables: +€10,719
- Stocks and contracts +€5,000
up €5,000 (+262%), from €1,910 to €6,910
- Trade debts -€15,984
down €15,984 (-35.8%), from €44,668 to €28,683
- Profit (loss) carried forward -€10,159
down €10,159, from €5,579 to -€4,580
- Tax, wage and social debts +€7,620
up €7,620 (+79.7%), from €9,566 to €17,186
of which Remuneration and social security: +€5,384
- Advances received +€5,728
up €5,728, from €0 to €5,728
- Gross operating margin +€49,494
up €49,494 (+353%), from €14,023 to €63,517
- Purchases and services -€43,469
down €43,469 (-46.4%), from €93,612 to €50,143
- Staff costs +€33,338
up €33,338 (+339%), from €9,848 to €43,186
- Other operating charges +€24,587
new in 2025: €24,587
- Turnover +€6,025
up €6,025 (+5.6%), from €107,635 to €113,660
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 | €94,413 | €81,618 | -€12,795 | -13.6% |
| Fixed assets | 21/28 | €39,363 | €24,135 | -€15,228 | -38.7% |
| Tangible fixed assets | 22/27 | €37,513 | €22,285 | -€15,228 | -40.6% |
| Plant, machinery and equipment | 23 | €841 | €673 | -€168 | -20.0% |
| Furniture and vehicles | 24 | €20,822 | €7,932 | -€12,890 | -61.9% |
| Other tangible fixed assets | 26 | €15,850 | €13,680 | -€2,170 | -13.7% |
| Financial fixed assets | 28 | €1,850 | €1,850 | = | 0.0% |
| Current assets | 29/58 | €55,050 | €57,483 | +€2,433 | +4.4% |
| Stocks and contracts in progress | 3 | €1,910 | €6,910 | +€5,000 | +262% |
| Stocks | 30/36 | €1,910 | €6,910 | +€5,000 | +262% |
| Amounts receivable within one year | 40/41 | €36,837 | €46,057 | +€9,220 | +25.0% |
| Trade receivables | 40 | €19,330 | €30,049 | +€10,719 | +55.5% |
| Other amounts receivable | 41 | €17,507 | €16,008 | -€1,499 | -8.6% |
| Cash at bank and in hand | 54/58 | €16,126 | €4,339 | -€11,788 | -73.1% |
| Deferred charges and accrued income | 490/1 | €177 | €177 | = | 0.0% |
| Total equity and liabilities | 10/49 | €94,413 | €81,618 | -€12,795 | -13.6% |
| Equity | 10/15 | €24,179 | €14,020 | -€10,159 | -42.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,579 | -€4,580 | -€10,159 | |
| Amounts payable | 17/49 | €70,234 | €67,597 | -€2,636 | -3.8% |
| Amounts payable within one year | 42/48 | €70,234 | €67,597 | -€2,636 | -3.8% |
| Trade debts | 44 | €44,668 | €28,683 | -€15,984 | -35.8% |
| Suppliers | 440/4 | €44,668 | €28,683 | -€15,984 | -35.8% |
| Advances received on contracts in progress | 46 | €0 | €5,728 | +€5,728 | |
| Taxes, remuneration and social security | 45 | €9,566 | €17,186 | +€7,620 | +79.7% |
| Taxes | 450/3 | €7,519 | €9,755 | +€2,236 | +29.7% |
| Remuneration and social security | 454/9 | €2,047 | €7,431 | +€5,384 | +263% |
| Other amounts payable | 47/48 | €16,000 | €16,000 | = | 0.0% |
| Turnover | 70 | €107,635 | €113,660 | +€6,025 | +5.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €93,612 | €50,143 | -€43,469 | -46.4% |
| Remuneration, social security and pensions | 62 | €9,848 | €43,186 | +€33,338 | +339% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,986 | €5,948 | +€962 | +19.3% |
| Other operating charges | 640/8 | - | €24,587 | +€24,587 | |
| Gross operating margin | 9900 | €14,023 | €63,517 | +€49,494 | +353% |
| Operating profit (loss) | 9901 | -€811 | -€10,203 | -€9,392 | -1,158% |
| Financial income | 75/76B | €694 | €792 | +€98 | +14.1% |
| Recurring financial income | 75 | €694 | €792 | +€98 | +14.1% |
| Financial charges | 65/66B | €41 | €127 | +€86 | +207% |
| Recurring financial charges | 65 | €41 | €127 | +€86 | +207% |
| Profit (loss) for the period before taxes | 9903 | -€158 | -€9,538 | -€9,380 | -5,937% |
| Income taxes | 67/77 | €1,685 | €621 | -€1,064 | -63.1% |
| Profit (loss) for the period | 9904 | -€1,843 | -€10,159 | -€8,316 | -451% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,843 | -€10,159 | -€8,316 | -451% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.