Micro-B Belgium: 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-B Belgium
Largest movements
- Receivables within one year -€3,860
down €3,860 (-9.3%), from €41,603 to €37,743
- Deferred charges and accrued income -€1,111
no longer reported in 2025 (was €1,111)
- Tangible fixed assets -€824
down €824 (-8.0%), from €10,287 to €9,463
of which Plant, machinery and equipment: -€627
- Trade debts -€8,188
down €8,188 (-28.9%), from €28,364 to €20,176
- Reserves +€2,502
up €2,502 (+19.6%), from €12,767 to €15,269
- Other debts -€1,932
down €1,932 (-40.9%), from €4,724 to €2,792
- Tax, wage and social debts +€1,886
up €1,886 (+35.6%), from €5,297 to €7,183
- Gross operating margin -€4,069
down €4,069 (-37.5%), from €10,838 to €6,769
- Depreciation -€809
down €809 (-18.4%), from €4,396 to €3,587
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 | €57,352 | €51,620 | -€5,732 | -10.0% |
| Fixed assets | 21/28 | €10,287 | €9,463 | -€824 | -8.0% |
| Tangible fixed assets | 22/27 | €10,287 | €9,463 | -€824 | -8.0% |
| Plant, machinery and equipment | 23 | €2,151 | €1,524 | -€627 | -29.2% |
| Furniture and vehicles | 24 | €8,136 | €7,939 | -€197 | -2.4% |
| Current assets | 29/58 | €47,065 | €42,157 | -€4,908 | -10.4% |
| Amounts receivable within one year | 40/41 | €41,603 | €37,743 | -€3,860 | -9.3% |
| Trade receivables | 40 | €41,603 | €37,743 | -€3,860 | -9.3% |
| Cash at bank and in hand | 54/58 | €4,351 | €4,415 | +€63 | +1.5% |
| Deferred charges and accrued income | 490/1 | €1,111 | - | -€1,111 | |
| Total equity and liabilities | 10/49 | €57,352 | €51,620 | -€5,732 | -10.0% |
| Equity | 10/15 | €18,967 | €21,469 | +€2,502 | +13.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €12,767 | €15,269 | +€2,502 | +19.6% |
| Distributable reserves | 133 | €12,767 | €15,269 | +€2,502 | +19.6% |
| Amounts payable | 17/49 | €38,385 | €30,151 | -€8,234 | -21.5% |
| Amounts payable within one year | 42/48 | €38,385 | €30,151 | -€8,234 | -21.5% |
| Trade debts | 44 | €28,364 | €20,176 | -€8,188 | -28.9% |
| Suppliers | 440/4 | €28,364 | €20,176 | -€8,188 | -28.9% |
| Taxes, remuneration and social security | 45 | €5,297 | €7,183 | +€1,886 | +35.6% |
| Taxes | 450/3 | €5,297 | €7,183 | +€1,886 | +35.6% |
| Other amounts payable | 47/48 | €4,724 | €2,792 | -€1,932 | -40.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,396 | €3,587 | -€809 | -18.4% |
| Other operating charges | 640/8 | €510 | €449 | -€61 | -11.9% |
| Gross operating margin | 9900 | €10,838 | €6,769 | -€4,069 | -37.5% |
| Operating profit (loss) | 9901 | €5,931 | €2,732 | -€3,199 | -53.9% |
| Financial charges | 65/66B | €258 | €230 | -€28 | -11.0% |
| Recurring financial charges | 65 | €258 | €230 | -€28 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €5,673 | €2,502 | -€3,171 | -55.9% |
| Profit (loss) for the period | 9904 | €5,673 | €2,502 | -€3,171 | -55.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,673 | €2,502 | -€3,171 | -55.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.