MICRO COMPUTERS PERIPHERALS AND SYSTEMS SA: 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 COMPUTERS PERIPHERALS AND SYSTEMS SA
Largest movements
- Receivables within one year -€24,650
down €24,650 (-23.0%), from €107,226 to €82,576
of which Trade receivables: -€19,917
- Tangible fixed assets -€19,067
down €19,067 (-8.2%), from €231,913 to €212,846
- Cash +€18,194
up €18,194 (+49.6%), from €36,675 to €54,868
mainly Other debts (+€25,557) and Depreciation (+€25,539)
- Tax, wage and social debts -€69,977
down €69,977 (-88.1%), from €79,392 to €9,415
of which Taxes: -€57,159
- Other debts +€25,557
new in 2025: €25,557
- Trade debts +€16,948
up €16,948 (+27.1%), from €62,561 to €79,509
- Reserves +€15,737
up €15,737 (+3.7%), from €430,946 to €446,683
of which Distributable reserves: +€15,737
- Current portion of long-term debt -€13,046
no longer reported in 2025 (was €13,046)
- Gross operating margin -€428,850
down €428,850 (-86.3%), from €496,737 to €67,887
- Turnover -€220,579
down €220,579 (-70.4%), from €313,538 to €92,959
- Staff costs -€131,078
down €131,078 (-98.7%), from €132,756 to €1,678
- Purchases and services -€102,512
down €102,512 (-54.5%), from €188,070 to €85,558
- Taxes -€60,931
down €60,931 (-92.1%), from €66,177 to €5,246
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 | €674,582 | €648,340 | -€26,242 | -3.9% |
| Fixed assets | 21/28 | €521,950 | €502,846 | -€19,104 | -3.7% |
| Tangible fixed assets | 22/27 | €231,913 | €212,846 | -€19,067 | -8.2% |
| Land and buildings | 22 | €231,913 | €212,846 | -€19,067 | -8.2% |
| Financial fixed assets | 28 | €290,037 | €290,000 | -€37 | 0.0% |
| Current assets | 29/58 | €152,633 | €145,494 | -€7,138 | -4.7% |
| Stocks and contracts in progress | 3 | €6,580 | €6,252 | -€328 | -5.0% |
| Stocks | 30/36 | €6,580 | €6,252 | -€328 | -5.0% |
| Amounts receivable within one year | 40/41 | €107,226 | €82,576 | -€24,650 | -23.0% |
| Trade receivables | 40 | €102,264 | €82,347 | -€19,917 | -19.5% |
| Other amounts receivable | 41 | €4,962 | €229 | -€4,733 | -95.4% |
| Cash at bank and in hand | 54/58 | €36,675 | €54,868 | +€18,194 | +49.6% |
| Deferred charges and accrued income | 490/1 | €2,152 | €1,798 | -€354 | -16.5% |
| Total equity and liabilities | 10/49 | €674,582 | €648,340 | -€26,242 | -3.9% |
| Equity | 10/15 | €508,071 | €522,934 | +€14,862 | +2.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €2,505 | €2,505 | = | 0.0% |
| Reserves | 13 | €430,946 | €446,683 | +€15,737 | +3.7% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €424,746 | €440,483 | +€15,737 | +3.7% |
| Investment grants | 15 | €12,620 | €11,745 | -€875 | -6.9% |
| Provisions and deferred taxes | 16 | €7,189 | €6,602 | -€588 | -8.2% |
| Deferred taxes | 168 | €7,189 | €6,602 | -€588 | -8.2% |
| Amounts payable | 17/49 | €159,322 | €118,805 | -€40,517 | -25.4% |
| Amounts payable within one year | 42/48 | €154,999 | €114,482 | -€40,517 | -26.1% |
| Current portion of amounts payable after more than one year | 42 | €13,046 | - | -€13,046 | |
| Trade debts | 44 | €62,561 | €79,509 | +€16,948 | +27.1% |
| Suppliers | 440/4 | €62,561 | €79,509 | +€16,948 | +27.1% |
| Taxes, remuneration and social security | 45 | €79,392 | €9,415 | -€69,977 | -88.1% |
| Taxes | 450/3 | €66,574 | €9,415 | -€57,159 | -85.9% |
| Remuneration and social security | 454/9 | €12,818 | - | -€12,818 | |
| Other amounts payable | 47/48 | - | €25,557 | +€25,557 | |
| Accrued charges and deferred income | 492/3 | €4,322 | €4,322 | = | 0.0% |
| Turnover | 70 | €313,538 | €92,959 | -€220,579 | -70.4% |
| Non-recurring operating income | 76A | €339,888 | €654 | -€339,234 | -99.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €188,070 | €85,558 | -€102,512 | -54.5% |
| Remuneration, social security and pensions | 62 | €132,756 | €1,678 | -€131,078 | -98.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,321 | €25,539 | -€1,782 | -6.5% |
| Other operating charges | 640/8 | €19,880 | €20,452 | +€572 | +2.9% |
| Gross operating margin | 9900 | €496,737 | €67,887 | -€428,850 | -86.3% |
| Operating profit (loss) | 9901 | €316,780 | €20,217 | -€296,563 | -93.6% |
| Financial income | 75/76B | €1,104 | €877 | -€227 | -20.6% |
| Recurring financial income | 75 | €875 | €877 | +€2 | +0.2% |
| Non-recurring financial income | 76B | €229 | - | -€229 | |
| Financial charges | 65/66B | €831 | €698 | -€133 | -16.0% |
| Recurring financial charges | 65 | €831 | €698 | -€133 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €317,053 | €20,396 | -€296,657 | -93.6% |
| Transfer from deferred taxes | 780 | €588 | €588 | = | 0.0% |
| Income taxes | 67/77 | €66,177 | €5,246 | -€60,931 | -92.1% |
| Profit (loss) for the period | 9904 | €251,464 | €15,737 | -€235,726 | -93.7% |
| Profit (loss) for the period to be appropriated | 9905 | €251,464 | €15,737 | -€235,726 | -93.7% |
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 17 October 2026 via checked.be.