Micro Focus 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 Focus Belgium
Largest movements
- Receivables within one year +€955,056
up €955,056 (+14.7%), from €6.5m to €7.4m
of which Other amounts receivable: +€1.9m
- Intangible fixed assets -€737,502
down €737,502 (-30.6%), from €2.4m to €1.7m
- Trade debts +€812,850
up €812,850 (+898%), from €90,525 to €903,375
- Accrued charges and deferred income -€456,551
down €456,551 (-10.9%), from €4.2m to €3.7m
- Tax, wage and social debts -€270,876
down €270,876 (-25.3%), from €1.1m to €801,740
of which Remuneration and social security: -€138,899
- Profit (loss) carried forward +€140,803
up €140,803 (+5.3%), from €2.7m to €2.8m
- Services and other goods -€1.7m
down €1.7m (-24.8%), from €6.9m to €5.2m
- Other operating income -€1.4m
down €1.4m (-39.2%), from €3.6m to €2.2m
- Turnover -€323,124
down €323,124 (-3.5%), from €9.2m to €8.9m
- Financial income -€296,292
down €296,292 (-57.9%), from €511,450 to €215,158
- Staff costs -€250,616
down €250,616 (-4.7%), from €5.3m to €5.1m
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,922,787 | €9,136,132 | +€213,345 | +2.4% |
| Fixed assets | 21/28 | €2,413,449 | €1,675,947 | -€737,502 | -30.6% |
| Intangible fixed assets | 21 | €2,413,449 | €1,675,947 | -€737,502 | -30.6% |
| Financial fixed assets | 28 | €0 | - | = | |
| Other financial fixed assets | 284/8 | €0 | - | = | |
| Amounts receivable and cash guarantees | 285/8 | €0 | - | = | |
| Current assets | 29/58 | €6,509,339 | €7,460,185 | +€950,847 | +14.6% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €6,481,455 | €7,436,511 | +€955,056 | +14.7% |
| Trade receivables | 40 | €2,596,477 | €1,661,306 | -€935,171 | -36.0% |
| Other amounts receivable | 41 | €3,884,979 | €5,775,206 | +€1.9m | +48.7% |
| Deferred charges and accrued income | 490/1 | €27,883 | €23,674 | -€4,209 | -15.1% |
| Total equity and liabilities | 10/49 | €8,922,787 | €9,136,132 | +€213,345 | +2.4% |
| Equity | 10/15 | €3,536,149 | €3,676,951 | +€140,803 | +4.0% |
| Contributions | 10/11 | €865,495 | €865,495 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,670,654 | €2,811,457 | +€140,803 | +5.3% |
| Amounts payable | 17/49 | €5,386,639 | €5,459,181 | +€72,542 | +1.3% |
| Amounts payable within one year | 42/48 | €1,199,013 | €1,728,106 | +€529,093 | +44.1% |
| Financial debts | 43 | €35,872 | €22,991 | -€12,881 | -35.9% |
| Credit institutions | 430/8 | €35,872 | €22,991 | -€12,881 | -35.9% |
| Trade debts | 44 | €90,525 | €903,375 | +€812,850 | +898% |
| Suppliers | 440/4 | €90,525 | €903,375 | +€812,850 | +898% |
| Taxes, remuneration and social security | 45 | €1,072,616 | €801,740 | -€270,876 | -25.3% |
| Taxes | 450/3 | €489,780 | €357,803 | -€131,977 | -26.9% |
| Remuneration and social security | 454/9 | €582,836 | €443,937 | -€138,899 | -23.8% |
| Accrued charges and deferred income | 492/3 | €4,187,626 | €3,731,075 | -€456,551 | -10.9% |
| Operating income | 70/76A | €13,143,057 | €11,139,271 | -€2.0m | -15.2% |
| Turnover | 70 | €9,224,299 | €8,901,175 | -€323,124 | -3.5% |
| Other operating income | 74 | €3,627,042 | €2,204,528 | -€1.4m | -39.2% |
| Non-recurring operating income | 76A | €291,716 | €33,568 | -€258,148 | -88.5% |
| Operating charges | 60/66A | €12,993,831 | €11,035,265 | -€2.0m | -15.1% |
| Services and other goods | 61 | €6,921,107 | €5,205,426 | -€1.7m | -24.8% |
| Remuneration, social security and pensions | 62 | €5,347,938 | €5,097,321 | -€250,616 | -4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €709,453 | €738,487 | +€29,033 | +4.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,284 | -€6,095 | -€21,379 | |
| Other operating charges | 640/8 | €48 | €126 | +€78 | +162% |
| Operating profit (loss) | 9901 | €149,227 | €104,006 | -€45,221 | -30.3% |
| Financial income | 75/76B | €511,450 | €215,158 | -€296,292 | -57.9% |
| Recurring financial income | 75 | €511,450 | €215,158 | -€296,292 | -57.9% |
| Income from current assets | 751 | €175,765 | €160,565 | -€15,200 | -8.6% |
| Other financial income | 752/9 | €335,685 | €54,593 | -€281,092 | -83.7% |
| Financial charges | 65/66B | €26,070 | €37,438 | +€11,368 | +43.6% |
| Recurring financial charges | 65 | €26,070 | €37,438 | +€11,368 | +43.6% |
| Debt charges | 650 | €17,773 | €37,282 | +€19,509 | +110% |
| Other financial charges | 652/9 | €8,297 | €156 | -€8,141 | -98.1% |
| Profit (loss) for the period before taxes | 9903 | €634,608 | €281,726 | -€352,881 | -55.6% |
| Income taxes | 67/77 | €25,362 | €140,924 | +€115,561 | +456% |
| Taxes | 670/3 | €27,839 | €140,924 | +€113,085 | +406% |
| Tax adjustments and reversals of tax provisions | 77 | €2,476 | €0 | -€2,476 | -100% |
| Profit (loss) for the period | 9904 | €609,245 | €140,803 | -€468,443 | -76.9% |
| Profit (loss) for the period to be appropriated | 9905 | €609,245 | €140,803 | -€468,443 | -76.9% |
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 25 October 2026 via checked.be.