MICROBE: 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.
MICROBE
Largest movements
- Receivables within one year -€39,914
down €39,914 (-63.2%), from €63,140 to €23,226
of which Trade receivables: -€40,882
- Cash +€32,366
up €32,366 (+50.3%), from €64,284 to €96,650
mainly Receivables within one year (+€39,914) and Depreciation (+€25,545)
- Tangible fixed assets -€25,545
down €25,545 (-32.8%), from €77,763 to €52,218
- Profit (loss) carried forward -€21,256
down €21,256 (-28.0%), from €76,027 to €54,770
- Debts after one year -€5,000
down €5,000 (-25.0%), from €20,000 to €15,000
- Other debts -€4,095
down €4,095 (-64.5%), from €6,346 to €2,251
- Gross operating margin -€29,002
down €29,002 (-59.0%), from €49,164 to €20,162
- Write-downs +€14,257
new in 2025: €14,257
- Taxes -€8,876
down €8,876 (-98.3%), from €9,034 to €158
- Depreciation -€815
down €815 (-3.1%), from €26,360 to €25,545
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 | €206,139 | €174,753 | -€31,385 | -15.2% |
| Fixed assets | 21/28 | €77,763 | €52,218 | -€25,545 | -32.8% |
| Tangible fixed assets | 22/27 | €77,763 | €52,218 | -€25,545 | -32.8% |
| Land and buildings | 22 | €26,342 | €15,231 | -€11,111 | -42.2% |
| Plant, machinery and equipment | 23 | €3,140 | €2,108 | -€1,033 | -32.9% |
| Furniture and vehicles | 24 | €38,779 | €27,663 | -€11,116 | -28.7% |
| Other tangible fixed assets | 26 | €9,502 | €7,217 | -€2,286 | -24.1% |
| Current assets | 29/58 | €128,375 | €122,535 | -€5,840 | -4.5% |
| Amounts receivable within one year | 40/41 | €63,140 | €23,226 | -€39,914 | -63.2% |
| Trade receivables | 40 | €63,140 | €22,258 | -€40,882 | -64.7% |
| Other amounts receivable | 41 | €0 | €968 | +€968 | |
| Cash at bank and in hand | 54/58 | €64,284 | €96,650 | +€32,366 | +50.3% |
| Deferred charges and accrued income | 490/1 | €952 | €2,659 | +€1,707 | +179.4% |
| Total equity and liabilities | 10/49 | €206,139 | €174,753 | -€31,385 | -15.2% |
| Equity | 10/15 | €161,984 | €140,727 | -€21,256 | -13.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €67,357 | €67,357 | = | 0.0% |
| Distributable reserves | 133 | €67,357 | €67,357 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,027 | €54,770 | -€21,256 | -28.0% |
| Amounts payable | 17/49 | €44,155 | €34,026 | -€10,129 | -22.9% |
| Amounts payable after more than one year | 17 | €20,000 | €15,000 | -€5,000 | -25.0% |
| Financial debts | 170/4 | €20,000 | €15,000 | -€5,000 | -25.0% |
| Amounts payable within one year | 42/48 | €24,155 | €19,026 | -€5,129 | -21.2% |
| Financial debts | 43 | €26 | €598 | +€572 | +2227.1% |
| Credit institutions | 430/8 | €26 | €598 | +€572 | +2227.1% |
| Trade debts | 44 | €4,234 | €2,974 | -€1,261 | -29.8% |
| Suppliers | 440/4 | €4,234 | €2,974 | -€1,261 | -29.8% |
| Taxes, remuneration and social security | 45 | €13,549 | €13,203 | -€346 | -2.6% |
| Taxes | 450/3 | €13,549 | €13,203 | -€346 | -2.6% |
| Other amounts payable | 47/48 | €6,346 | €2,251 | -€4,095 | -64.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,360 | €25,545 | -€815 | -3.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €14,257 | +€14,257 | |
| Other operating charges | 640/8 | €1,762 | €1,421 | -€341 | -19.3% |
| Gross operating margin | 9900 | €49,164 | €20,162 | -€29,002 | -59.0% |
| Operating profit (loss) | 9901 | €21,042 | -€21,062 | -€42,104 | |
| Financial income | 75/76B | €233 | €186 | -€47 | -20.2% |
| Recurring financial income | 75 | €233 | €186 | -€47 | -20.2% |
| Financial charges | 65/66B | €152 | €223 | +€70 | +46.2% |
| Recurring financial charges | 65 | €152 | €223 | +€70 | +46.2% |
| Profit (loss) for the period before taxes | 9903 | €21,123 | -€21,098 | -€42,221 | |
| Income taxes | 67/77 | €9,034 | €158 | -€8,876 | -98.3% |
| Profit (loss) for the period | 9904 | €12,089 | -€21,256 | -€33,346 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,089 | -€21,256 | -€33,346 |
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 4 October 2026 via checked.be.