MICRO - CONCEPTS: 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 - CONCEPTS
Largest movements
- Cash +€19,492
up €19,492 (+2651.9%), from €735 to €20,227
mainly Other debts (+€54,213) and Net result for the year (+€26,679)
- Receivables within one year +€9,086
up €9,086 (+2299.3%), from €395 to €9,481
- Tangible fixed assets +€3,240
new in 2025: €3,240
- Other debts +€54,213
up €54,213 (+162.8%), from €33,294 to €87,507
- Tax, wage and social debts -€49,212
down €49,212 (-95.6%), from €51,491 to €2,279
of which Remuneration and social security: -€51,491
- Profit (loss) carried forward +€26,679
up €26,679 (+87.4%), from -€30,526 to -€3,847
- Gross operating margin +€30,798
up €30,798, from -€2,862 to €27,936
- Depreciation +€702
new in 2025: €702
- Other operating charges +€413
new in 2025: €413
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 | €61,130 | €92,948 | +€31,818 | +52.0% |
| Fixed assets | 21/28 | €60,000 | €63,240 | +€3,240 | +5.4% |
| Tangible fixed assets | 22/27 | - | €3,240 | +€3,240 | |
| Furniture and vehicles | 24 | - | €3,240 | +€3,240 | |
| Financial fixed assets | 28 | €60,000 | €60,000 | = | 0.0% |
| Current assets | 29/58 | €1,130 | €29,708 | +€28,578 | +2528.6% |
| Amounts receivable within one year | 40/41 | €395 | €9,481 | +€9,086 | +2299.3% |
| Other amounts receivable | 41 | €395 | €9,481 | +€9,086 | +2299.3% |
| Cash at bank and in hand | 54/58 | €735 | €20,227 | +€19,492 | +2651.9% |
| Total equity and liabilities | 10/49 | €61,130 | €92,948 | +€31,818 | +52.0% |
| Equity | 10/15 | -€23,654 | €3,025 | +€26,679 | |
| Contributions | 10/11 | €6,247 | €6,247 | = | 0.0% |
| Reserves | 13 | €625 | €625 | = | 0.0% |
| Distributable reserves | 133 | €625 | €625 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,526 | -€3,847 | +€26,679 | +87.4% |
| Amounts payable | 17/49 | €84,785 | €89,923 | +€5,139 | +6.1% |
| Amounts payable within one year | 42/48 | €84,785 | €89,923 | +€5,139 | +6.1% |
| Trade debts | 44 | - | €137 | +€137 | |
| Suppliers | 440/4 | - | €137 | +€137 | |
| Taxes, remuneration and social security | 45 | €51,491 | €2,279 | -€49,212 | -95.6% |
| Taxes | 450/3 | - | €2,279 | +€2,279 | |
| Remuneration and social security | 454/9 | €51,491 | - | -€51,491 | |
| Other amounts payable | 47/48 | €33,294 | €87,507 | +€54,213 | +162.8% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €702 | +€702 | |
| Other operating charges | 640/8 | - | €413 | +€413 | |
| Gross operating margin | 9900 | -€2,862 | €27,936 | +€30,798 | |
| Operating profit (loss) | 9901 | -€2,862 | €26,821 | +€29,684 | |
| Financial income | 75/76B | - | €28 | +€28 | |
| Recurring financial income | 75 | - | €28 | +€28 | |
| Financial charges | 65/66B | €185 | €170 | -€15 | -8.1% |
| Recurring financial charges | 65 | €185 | €170 | -€15 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,047 | €26,679 | +€29,727 | |
| Profit (loss) for the period | 9904 | -€3,047 | €26,679 | +€29,727 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,047 | €26,679 | +€29,727 |
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 3 October 2026 via checked.be.