MICROBIO: 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.
MICROBIO
Largest movements
- Cash -€9,158
down €9,158 (-89.0%), from €10,293 to €1,135
mainly Trade debts (-€9,137) and Receivables within one year (-€6,271)
- Receivables within one year +€6,271
up €6,271 (+43.7%), from €14,357 to €20,628
- Tangible fixed assets +€1,457
up €1,457 (+277.5%), from €525 to €1,982
of which Plant, machinery and equipment: +€1,589
- Profit (loss) carried forward +€16,487
up €16,487 (+27.8%), from -€59,405 to -€42,918
- Trade debts -€9,137
down €9,137 (-68.4%), from €13,353 to €4,216
- Debts after one year -€5,000
down €5,000 (-15.2%), from €32,852 to €27,852
- Tax, wage and social debts -€2,461
down €2,461 (-38.9%), from €6,329 to €3,868
of which Remuneration and social security: -€1,900
- Other debts -€1,343
down €1,343 (-9.4%), from €14,226 to €12,883
- Gross operating margin +€6,288
up €6,288 (+55.5%), from €11,331 to €17,619
- Depreciation -€1,016
down €1,016 (-87.5%), from €1,161 to €145
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 | €25,947 | €24,493 | -€1,454 | -5.6% |
| Fixed assets | 21/28 | €541 | €1,998 | +€1,457 | +269.3% |
| Tangible fixed assets | 22/27 | €525 | €1,982 | +€1,457 | +277.5% |
| Plant, machinery and equipment | 23 | - | €1,589 | +€1,589 | |
| Furniture and vehicles | 24 | €525 | €393 | -€132 | -25.1% |
| Financial fixed assets | 28 | €16 | €16 | = | 0.0% |
| Current assets | 29/58 | €25,406 | €22,495 | -€2,911 | -11.5% |
| Amounts receivable within one year | 40/41 | €14,357 | €20,628 | +€6,271 | +43.7% |
| Trade receivables | 40 | €14,357 | €20,628 | +€6,271 | +43.7% |
| Cash at bank and in hand | 54/58 | €10,293 | €1,135 | -€9,158 | -89.0% |
| Deferred charges and accrued income | 490/1 | €756 | €732 | -€24 | -3.2% |
| Total equity and liabilities | 10/49 | €25,947 | €24,493 | -€1,454 | -5.6% |
| Equity | 10/15 | -€40,813 | -€24,326 | +€16,487 | +40.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | - | -€18,592 | |
| Share premium | 1100/10 | €18,592 | - | -€18,592 | |
| Profit (loss) carried forward | 14 | -€59,405 | -€42,918 | +€16,487 | +27.8% |
| Amounts payable | 17/49 | €66,760 | €48,819 | -€17,941 | -26.9% |
| Amounts payable after more than one year | 17 | €32,852 | €27,852 | -€5,000 | -15.2% |
| Financial debts | 170/4 | €32,852 | €27,852 | -€5,000 | -15.2% |
| Amounts payable within one year | 42/48 | €33,908 | €20,967 | -€12,941 | -38.2% |
| Trade debts | 44 | €13,353 | €4,216 | -€9,137 | -68.4% |
| Suppliers | 440/4 | €13,353 | €4,216 | -€9,137 | -68.4% |
| Taxes, remuneration and social security | 45 | €6,329 | €3,868 | -€2,461 | -38.9% |
| Taxes | 450/3 | €4,429 | €3,868 | -€561 | -12.7% |
| Remuneration and social security | 454/9 | €1,900 | - | -€1,900 | |
| Other amounts payable | 47/48 | €14,226 | €12,883 | -€1,343 | -9.4% |
| Non-recurring operating income | 76A | - | €165 | +€165 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,161 | €145 | -€1,016 | -87.5% |
| Other operating charges | 640/8 | €505 | €519 | +€14 | +2.8% |
| Gross operating margin | 9900 | €11,331 | €17,619 | +€6,288 | +55.5% |
| Operating profit (loss) | 9901 | €9,665 | €16,955 | +€7,290 | +75.4% |
| Financial charges | 65/66B | €134 | €134 | = | 0.0% |
| Recurring financial charges | 65 | €134 | €134 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €9,531 | €16,821 | +€7,290 | +76.5% |
| Income taxes | 67/77 | €338 | €334 | -€4 | -1.2% |
| Profit (loss) for the period | 9904 | €9,193 | €16,487 | +€7,294 | +79.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,193 | €16,487 | +€7,294 | +79.3% |
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 9 October 2026 via checked.be.