MICRO SIB: 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 SIB
Largest movements
- Receivables within one year -€4,598
down €4,598 (-32.7%), from €14,082 to €9,484
- Stocks and contracts +€2,498
up €2,498 (+25.2%), from €9,912 to €12,411
- Cash -€819
down €819 (-90.4%), from €906 to €87
mainly Trade debts (-€5,618) and Stocks and contracts (-€2,498)
- Trade debts -€5,618
no longer reported in 2025 (was €5,618)
- Short-term financial debts +€2,474
new in 2025: €2,474
- Profit (loss) carried forward +€289
up €289 (+1.5%), from €18,946 to €19,235
- Purchases and services +€83,721
up €83,721 (+24.9%), from €336,563 to €420,284
- Turnover +€81,961
up €81,961 (+24.1%), from €339,648 to €421,610
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 | €25,233 | €22,315 | -€2,919 | -11.6% |
| Fixed assets | 21/28 | €332 | €332 | = | 0.0% |
| Financial fixed assets | 28 | €332 | €332 | = | 0.0% |
| Current assets | 29/58 | €24,901 | €21,982 | -€2,919 | -11.7% |
| Stocks and contracts in progress | 3 | €9,912 | €12,411 | +€2,498 | +25.2% |
| Stocks | 30/36 | €9,912 | €12,411 | +€2,498 | +25.2% |
| Amounts receivable within one year | 40/41 | €14,082 | €9,484 | -€4,598 | -32.7% |
| Other amounts receivable | 41 | €14,082 | €9,484 | -€4,598 | -32.7% |
| Cash at bank and in hand | 54/58 | €906 | €87 | -€819 | -90.4% |
| Total equity and liabilities | 10/49 | €25,233 | €22,315 | -€2,919 | -11.6% |
| Equity | 10/15 | €19,551 | €19,840 | +€289 | +1.5% |
| Contributions | 10/11 | €605 | €605 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,946 | €19,235 | +€289 | +1.5% |
| Amounts payable | 17/49 | €5,682 | €2,474 | -€3,208 | -56.5% |
| Amounts payable within one year | 42/48 | €5,682 | €2,474 | -€3,208 | -56.5% |
| Financial debts | 43 | - | €2,474 | +€2,474 | |
| Credit institutions | 430/8 | - | €2,474 | +€2,474 | |
| Trade debts | 44 | €5,618 | - | -€5,618 | |
| Suppliers | 440/4 | €5,618 | - | -€5,618 | |
| Taxes, remuneration and social security | 45 | €64 | - | -€64 | |
| Taxes | 450/3 | €64 | - | -€64 | |
| Turnover | 70 | €339,648 | €421,610 | +€81,961 | +24.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €336,563 | €420,284 | +€83,721 | +24.9% |
| Other operating charges | 640/8 | €775 | €400 | -€375 | -48.4% |
| Gross operating margin | 9900 | €4,929 | €2,820 | -€2,110 | -42.8% |
| Operating profit (loss) | 9901 | €4,154 | €2,420 | -€1,735 | -41.8% |
| Financial charges | 65/66B | €1,109 | €1,301 | +€192 | +17.3% |
| Recurring financial charges | 65 | €1,109 | €1,301 | +€192 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | €3,046 | €1,119 | -€1,927 | -63.3% |
| Income taxes | 67/77 | €2,042 | €830 | -€1,212 | -59.4% |
| Profit (loss) for the period | 9904 | €1,004 | €289 | -€715 | -71.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,004 | €289 | -€715 | -71.2% |
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 7 October 2026 via checked.be.