MICRO ARC: 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 ARC
Largest movements
- Receivables within one year +€141,219
up €141,219 (+1856.5%), from €7,607 to €148,826
of which Trade receivables: +€148,104
- Cash -€89,185
down €89,185 (-85.8%), from €103,984 to €14,799
mainly Receivables within one year (-€141,219) and Trade debts (-€54,624)
- Intangible fixed assets +€3,331
new in 2025: €3,331
- Profit (loss) carried forward +€96,918
up €96,918 (+301.5%), from €32,141 to €129,060
- Trade debts -€54,624
down €54,624 (-91.9%), from €59,449 to €4,825
- Tax, wage and social debts +€13,071
up €13,071, from €0 to €13,071
- Gross operating margin +€155,341
up €155,341, from -€44,073 to €111,268
- Taxes +€13,071
up €13,071, from €0 to €13,071
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 | €111,590 | €166,956 | +€55,365 | +49.6% |
| Fixed assets | 21/28 | - | €3,331 | +€3,331 | |
| Intangible fixed assets | 21 | - | €3,331 | +€3,331 | |
| Current assets | 29/58 | €111,590 | €163,625 | +€52,034 | +46.6% |
| Amounts receivable within one year | 40/41 | €7,607 | €148,826 | +€141,219 | +1856.5% |
| Trade receivables | 40 | €0 | €148,104 | +€148,104 | |
| Other amounts receivable | 41 | €7,607 | €722 | -€6,885 | -90.5% |
| Cash at bank and in hand | 54/58 | €103,984 | €14,799 | -€89,185 | -85.8% |
| Total equity and liabilities | 10/49 | €111,590 | €166,956 | +€55,365 | +49.6% |
| Equity | 10/15 | €52,141 | €149,060 | +€96,918 | +185.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,141 | €129,060 | +€96,918 | +301.5% |
| Amounts payable | 17/49 | €59,449 | €17,896 | -€41,553 | -69.9% |
| Amounts payable within one year | 42/48 | €59,449 | €17,896 | -€41,553 | -69.9% |
| Trade debts | 44 | €59,449 | €4,825 | -€54,624 | -91.9% |
| Suppliers | 440/4 | €59,449 | €4,825 | -€54,624 | -91.9% |
| Taxes, remuneration and social security | 45 | €0 | €13,071 | +€13,071 | |
| Taxes | 450/3 | €0 | €13,071 | +€13,071 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €236 | +€236 | |
| Other operating charges | 640/8 | €0 | €916 | +€916 | |
| Gross operating margin | 9900 | -€44,073 | €111,268 | +€155,341 | |
| Operating profit (loss) | 9901 | -€44,073 | €110,116 | +€154,189 | |
| Financial income | 75/76B | €57 | €0 | -€57 | -100.0% |
| Recurring financial income | 75 | €57 | €0 | -€57 | -100.0% |
| Financial charges | 65/66B | €93 | €127 | +€33 | +35.8% |
| Recurring financial charges | 65 | €93 | €127 | +€33 | +35.8% |
| Profit (loss) for the period before taxes | 9903 | -€44,109 | €109,990 | +€154,099 | |
| Income taxes | 67/77 | €0 | €13,071 | +€13,071 | |
| Profit (loss) for the period | 9904 | -€44,109 | €96,918 | +€141,028 | |
| Profit (loss) for the period to be appropriated | 9905 | -€44,109 | €96,918 | +€141,028 |
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.