MICROB: 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.
MICROB
Largest movements
- Current investments -€20,512
no longer reported in 2025 (was €20,512)
- Cash +€13,051
up €13,051 (+230.1%), from €5,672 to €18,723
mainly Current investments (+€20,512) and Depreciation (+€709)
- Receivables within one year +€6,583
up €6,583 (+3.6%), from €182,842 to €189,425
of which Other amounts receivable: +€6,583
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€1,165
up €1,165 (+36.8%), from -€3,167 to -€2,002
- Taxes -€1,080
down €1,080 (-99.8%), from €1,082 to €2
- Financial income +€879
up €879 (+89.1%), from €986 to €1,865
- Other operating charges -€585
down €585 (-60.2%), from €972 to €387
- Financial charges +€89
up €89 (+143.5%), from €62 to €151
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 | €212,386 | €210,446 | -€1,940 | -0.9% |
| Fixed assets | 21/28 | €2,625 | €1,916 | -€709 | -27.0% |
| Tangible fixed assets | 22/27 | €2,625 | €1,916 | -€709 | -27.0% |
| Plant, machinery and equipment | 23 | €615 | €308 | -€307 | -49.9% |
| Other tangible fixed assets | 26 | €2,010 | €1,608 | -€402 | -20.0% |
| Current assets | 29/58 | €209,761 | €208,530 | -€1,231 | -0.6% |
| Amounts receivable within one year | 40/41 | €182,842 | €189,425 | +€6,583 | +3.6% |
| Trade receivables | 40 | €159,533 | €159,533 | = | 0.0% |
| Other amounts receivable | 41 | €23,309 | €29,892 | +€6,583 | +28.2% |
| Current investments | 50/53 | €20,512 | - | -€20,512 | |
| Cash at bank and in hand | 54/58 | €5,672 | €18,723 | +€13,051 | +230.1% |
| Deferred charges and accrued income | 490/1 | €735 | €382 | -€353 | -48.0% |
| Total equity and liabilities | 10/49 | €212,386 | €210,446 | -€1,940 | -0.9% |
| Equity | 10/15 | €211,001 | €209,615 | -€1,386 | -0.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €190,541 | €189,155 | -€1,386 | -0.7% |
| Amounts payable | 17/49 | €1,385 | €831 | -€554 | -40.0% |
| Amounts payable within one year | 42/48 | €1,333 | €780 | -€553 | -41.5% |
| Trade debts | 44 | €793 | €780 | -€13 | -1.6% |
| Suppliers | 440/4 | €793 | €780 | -€13 | -1.6% |
| Taxes, remuneration and social security | 45 | €540 | - | -€540 | |
| Taxes | 450/3 | €540 | - | -€540 | |
| Accrued charges and deferred income | 492/3 | €52 | €51 | -€1 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €709 | €709 | = | 0.0% |
| Other operating charges | 640/8 | €972 | €387 | -€585 | -60.2% |
| Gross operating margin | 9900 | -€3,167 | -€2,002 | +€1,165 | +36.8% |
| Operating profit (loss) | 9901 | -€4,848 | -€3,098 | +€1,750 | +36.1% |
| Financial income | 75/76B | €986 | €1,865 | +€879 | +89.1% |
| Recurring financial income | 75 | €986 | €1,865 | +€879 | +89.1% |
| Financial charges | 65/66B | €62 | €151 | +€89 | +143.5% |
| Recurring financial charges | 65 | €62 | €151 | +€89 | +143.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,924 | -€1,384 | +€2,540 | +64.7% |
| Income taxes | 67/77 | €1,082 | €2 | -€1,080 | -99.8% |
| Profit (loss) for the period | 9904 | -€5,006 | -€1,386 | +€3,620 | +72.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,006 | -€1,386 | +€3,620 | +72.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.