MICRO COMPUTER SERVICE CENTER: 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 COMPUTER SERVICE CENTER
Largest movements
- Cash -€149,220
down €149,220 (-74.9%), from €199,235 to €50,015
mainly Investment in fixed assets (net) (-€273,274) and Receivables within one year (-€17,173)
- Tangible fixed assets +€123,017
up €123,017 (+15.6%), from €789,313 to €912,330
of which Land and buildings: +€88,036
- Receivables within one year +€17,173
up €17,173 (+9.4%), from €183,654 to €200,827
of which Trade receivables: +€19,672
- Reserves +€20,788
up €20,788 (+4.1%), from €512,756 to €533,544
of which Distributable reserves: +€23,515
- Tax, wage and social debts -€17,094
down €17,094 (-19.6%), from €87,148 to €70,054
of which Taxes: -€61,516
- Current portion of long-term debt +€14,206
up €14,206 (+22.4%), from €63,354 to €77,559
- Depreciation +€70,170
up €70,170 (+87.6%), from €80,087 to €150,258
- Gross operating margin +€47,214
up €47,214 (+8.5%), from €557,355 to €604,570
- Staff costs +€22,393
up €22,393 (+5.9%), from €379,352 to €401,745
- Financial charges +€9,329
up €9,329 (+82.2%), from €11,352 to €20,681
- Taxes -€9,324
down €9,324 (-54.2%), from €17,188 to €7,864
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 | €1,378,665 | €1,389,571 | +€10,906 | +0.8% |
| Fixed assets | 21/28 | €789,313 | €912,330 | +€123,017 | +15.6% |
| Tangible fixed assets | 22/27 | €789,313 | €912,330 | +€123,017 | +15.6% |
| Land and buildings | 22 | €577,155 | €665,190 | +€88,036 | +15.3% |
| Plant, machinery and equipment | 23 | €22,642 | €15,121 | -€7,521 | -33.2% |
| Furniture and vehicles | 24 | €189,517 | €232,018 | +€42,502 | +22.4% |
| Current assets | 29/58 | €589,352 | €477,242 | -€112,110 | -19.0% |
| Amounts receivable after more than one year | 29 | €120,000 | €120,000 | = | 0.0% |
| Other amounts receivable | 291 | €120,000 | €120,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €67,464 | €75,924 | +€8,461 | +12.5% |
| Stocks | 30/36 | €67,464 | €75,924 | +€8,461 | +12.5% |
| Amounts receivable within one year | 40/41 | €183,654 | €200,827 | +€17,173 | +9.4% |
| Trade receivables | 40 | €176,399 | €196,071 | +€19,672 | +11.2% |
| Other amounts receivable | 41 | €7,255 | €4,756 | -€2,499 | -34.4% |
| Cash at bank and in hand | 54/58 | €199,235 | €50,015 | -€149,220 | -74.9% |
| Deferred charges and accrued income | 490/1 | €18,999 | €30,475 | +€11,476 | +60.4% |
| Total equity and liabilities | 10/49 | €1,378,665 | €1,389,571 | +€10,906 | +0.8% |
| Equity | 10/15 | €746,661 | €767,449 | +€20,788 | +2.8% |
| Contributions | 10/11 | €27,268 | €27,268 | = | 0.0% |
| Reserves | 13 | €512,756 | €533,544 | +€20,788 | +4.1% |
| Non-distributable reserves | 130/1 | €2,727 | - | -€2,727 | |
| Reserves not available under the articles | 1311 | €2,727 | - | -€2,727 | |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €472,529 | €496,044 | +€23,515 | +5.0% |
| Profit (loss) carried forward | 14 | €206,636 | €206,636 | = | 0.0% |
| Amounts payable | 17/49 | €632,004 | €622,123 | -€9,881 | -1.6% |
| Amounts payable after more than one year | 17 | €381,114 | €372,919 | -€8,195 | -2.2% |
| Financial debts | 170/4 | €381,114 | €372,919 | -€8,195 | -2.2% |
| Amounts payable within one year | 42/48 | €249,301 | €247,574 | -€1,727 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €63,354 | €77,559 | +€14,206 | +22.4% |
| Trade debts | 44 | €98,799 | €99,961 | +€1,162 | +1.2% |
| Suppliers | 440/4 | €98,799 | €99,961 | +€1,162 | +1.2% |
| Taxes, remuneration and social security | 45 | €87,148 | €70,054 | -€17,094 | -19.6% |
| Taxes | 450/3 | €87,148 | €25,632 | -€61,516 | -70.6% |
| Remuneration and social security | 454/9 | - | €44,422 | +€44,422 | |
| Accrued charges and deferred income | 492/3 | €1,590 | €1,630 | +€40 | +2.5% |
| Non-recurring operating income | 76A | - | €22,500 | +€22,500 | |
| Remuneration, social security and pensions | 62 | €379,352 | €401,745 | +€22,393 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,087 | €150,258 | +€70,170 | +87.6% |
| Other operating charges | 640/8 | €5,341 | €6,481 | +€1,140 | +21.3% |
| Gross operating margin | 9900 | €557,355 | €604,570 | +€47,214 | +8.5% |
| Operating profit (loss) | 9901 | €92,575 | €46,086 | -€46,489 | -50.2% |
| Financial income | 75/76B | €2,485 | €3,246 | +€761 | +30.6% |
| Recurring financial income | 75 | €2,485 | €3,246 | +€761 | +30.6% |
| Financial charges | 65/66B | €11,352 | €20,681 | +€9,329 | +82.2% |
| Recurring financial charges | 65 | €11,352 | €20,681 | +€9,329 | +82.2% |
| Profit (loss) for the period before taxes | 9903 | €83,708 | €28,651 | -€55,057 | -65.8% |
| Income taxes | 67/77 | €17,188 | €7,864 | -€9,324 | -54.2% |
| Profit (loss) for the period | 9904 | €66,521 | €20,788 | -€45,733 | -68.7% |
| Profit (loss) for the period to be appropriated | 9905 | €66,521 | €20,788 | -€45,733 | -68.7% |
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 19 October 2026 via checked.be.