MICRO-AUBE MANAGEMENT: 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-AUBE MANAGEMENT
Largest movements
- Tangible fixed assets +€240,790
up €240,790 (+1,251%), from €19,250 to €260,040
of which Land and buildings: +€247,790
- Cash -€92,060
down €92,060 (-56.2%), from €163,927 to €71,867
mainly Investment in fixed assets (net) (-€280,743) and Contributions, distributions and other (-€130,000)
- Debts after one year +€152,114
new in 2025: €152,114
- Profit (loss) carried forward -€65,294
down €65,294 (-43.0%), from €151,968 to €86,673
- Other debts +€47,890
up €47,890 (+635%), from €7,541 to €55,431
- Current portion of long-term debt +€7,055
new in 2025: €7,055
- Tax, wage and social debts +€4,800
up €4,800 (+19.5%), from €24,652 to €29,451
of which Taxes: +€2,800
- Depreciation +€32,952
up €32,952 (+471%), from €7,000 to €39,952
- Gross operating margin +€9,639
up €9,639 (+7.9%), from €121,629 to €131,268
- Taxes -€6,964
down €6,964 (-28.1%), from €24,801 to €17,837
- Financial charges +€4,968
up €4,968 (+864%), from €575 to €5,544
- Other operating charges +€3,229
new in 2025: €3,229
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 | €185,225 | €335,607 | +€150,382 | +81.2% |
| Fixed assets | 21/28 | €19,250 | €260,040 | +€240,790 | +1,251% |
| Tangible fixed assets | 22/27 | €19,250 | €260,040 | +€240,790 | +1,251% |
| Land and buildings | 22 | - | €247,790 | +€247,790 | |
| Furniture and vehicles | 24 | €19,250 | €12,250 | -€7,000 | -36.4% |
| Current assets | 29/58 | €165,975 | €75,567 | -€90,409 | -54.5% |
| Amounts receivable within one year | 40/41 | €0 | €2,163 | +€2,163 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €2,163 | +€2,163 | |
| Cash at bank and in hand | 54/58 | €163,927 | €71,867 | -€92,060 | -56.2% |
| Deferred charges and accrued income | 490/1 | €2,049 | €1,537 | -€512 | -25.0% |
| Total equity and liabilities | 10/49 | €185,225 | €335,607 | +€150,382 | +81.2% |
| Equity | 10/15 | €152,968 | €87,673 | -€65,294 | -42.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €151,968 | €86,673 | -€65,294 | -43.0% |
| Amounts payable | 17/49 | €32,258 | €247,934 | +€215,676 | +669% |
| Amounts payable after more than one year | 17 | - | €152,114 | +€152,114 | |
| Financial debts | 170/4 | - | €152,114 | +€152,114 | |
| Amounts payable within one year | 42/48 | €32,258 | €95,303 | +€63,045 | +195% |
| Current portion of amounts payable after more than one year | 42 | - | €7,055 | +€7,055 | |
| Trade debts | 44 | €65 | €3,365 | +€3,300 | +5,091% |
| Suppliers | 440/4 | €65 | €3,365 | +€3,300 | +5,091% |
| Taxes, remuneration and social security | 45 | €24,652 | €29,451 | +€4,800 | +19.5% |
| Taxes | 450/3 | €24,652 | €27,451 | +€2,800 | +11.4% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €7,541 | €55,431 | +€47,890 | +635% |
| Accrued charges and deferred income | 492/3 | - | €518 | +€518 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,000 | €39,952 | +€32,952 | +471% |
| Other operating charges | 640/8 | - | €3,229 | +€3,229 | |
| Gross operating margin | 9900 | €121,629 | €131,268 | +€9,639 | +7.9% |
| Operating profit (loss) | 9901 | €114,629 | €88,086 | -€26,543 | -23.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €575 | €5,544 | +€4,968 | +864% |
| Recurring financial charges | 65 | €575 | €5,544 | +€4,968 | +864% |
| Profit (loss) for the period before taxes | 9903 | €114,054 | €82,543 | -€31,511 | -27.6% |
| Income taxes | 67/77 | €24,801 | €17,837 | -€6,964 | -28.1% |
| Profit (loss) for the period | 9904 | €89,252 | €64,706 | -€24,547 | -27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €89,252 | €64,706 | -€24,547 | -27.5% |
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 13 October 2026 via checked.be.