MICRO SYSTEMS: 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 SYSTEMS
Largest movements
- Receivables within one year -€8,732
down €8,732 (-26.4%), from €33,033 to €24,301
of which Trade receivables: -€8,842
- Cash +€3,635
up €3,635 (+79.4%), from €4,578 to €8,213
mainly Receivables within one year (+€8,732) and Tax, wage and social debts (+€2,045)
- Trade debts -€7,344
down €7,344 (-94.5%), from €7,770 to €426
- Tax, wage and social debts +€2,045
up €2,045 (+337%), from €608 to €2,653
- Gross operating margin -€2,074
down €2,074 (-46.7%), from €4,442 to €2,369
- Taxes +€1,160
up €1,160 (+1,229%), from €94 to €1,255
- Financial income -€1,122
down €1,122 (-100.0%), from €1,122 to €0
- Depreciation -€141
down €141 (-26.1%), from €540 to €399
- Financial charges -€101
down €101 (-39.8%), from €255 to €153
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 | €38,386 | €33,249 | -€5,138 | -13.4% |
| Fixed assets | 21/28 | €417 | €652 | +€235 | +56.2% |
| Tangible fixed assets | 22/27 | €417 | €652 | +€235 | +56.2% |
| Plant, machinery and equipment | 23 | €91 | - | -€91 | |
| Furniture and vehicles | 24 | €327 | €652 | +€325 | +99.6% |
| Current assets | 29/58 | €37,969 | €32,597 | -€5,373 | -14.1% |
| Amounts receivable within one year | 40/41 | €33,033 | €24,301 | -€8,732 | -26.4% |
| Trade receivables | 40 | €30,275 | €21,434 | -€8,842 | -29.2% |
| Other amounts receivable | 41 | €2,757 | €2,867 | +€110 | +4.0% |
| Cash at bank and in hand | 54/58 | €4,578 | €8,213 | +€3,635 | +79.4% |
| Deferred charges and accrued income | 490/1 | €358 | €83 | -€275 | -76.9% |
| Total equity and liabilities | 10/49 | €38,386 | €33,249 | -€5,138 | -13.4% |
| Equity | 10/15 | €30,008 | €30,169 | +€161 | +0.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,948 | €22,109 | +€161 | +0.7% |
| Amounts payable | 17/49 | €8,378 | €3,079 | -€5,299 | -63.2% |
| Amounts payable within one year | 42/48 | €8,378 | €3,079 | -€5,299 | -63.2% |
| Trade debts | 44 | €7,770 | €426 | -€7,344 | -94.5% |
| Suppliers | 440/4 | €7,770 | €426 | -€7,344 | -94.5% |
| Taxes, remuneration and social security | 45 | €608 | €2,653 | +€2,045 | +337% |
| Taxes | 450/3 | €608 | €2,653 | +€2,045 | +337% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €540 | €399 | -€141 | -26.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €4,442 | €2,369 | -€2,074 | -46.7% |
| Operating profit (loss) | 9901 | €3,515 | €1,569 | -€1,945 | -55.3% |
| Financial income | 75/76B | €1,122 | €0 | -€1,122 | -100.0% |
| Recurring financial income | 75 | €1,122 | €0 | -€1,122 | -100.0% |
| Financial charges | 65/66B | €255 | €153 | -€101 | -39.8% |
| Recurring financial charges | 65 | €255 | €153 | -€101 | -39.8% |
| Profit (loss) for the period before taxes | 9903 | €4,382 | €1,416 | -€2,966 | -67.7% |
| Income taxes | 67/77 | €94 | €1,255 | +€1,160 | +1,229% |
| Profit (loss) for the period | 9904 | €4,288 | €161 | -€4,127 | -96.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,288 | €161 | -€4,127 | -96.2% |
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 15 October 2026 via checked.be.