MICROBIONE: 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.
MICROBIONE
Largest movements
- Cash +€179,471
up €179,471 (+333.6%), from €53,795 to €233,266
mainly Net result for the year (+€175,969) and Tax, wage and social debts (+€38,000)
- Receivables within one year +€40,481
new in 2025: €40,481
- Current investments -€20,000
no longer reported in 2025 (was €20,000)
- Tangible fixed assets +€18,154
up €18,154 (+256.2%), from €7,086 to €25,240
of which Assets under construction and advance payments: +€19,700
- Profit (loss) carried forward +€175,969
up €175,969 (+317.5%), from €55,431 to €231,400
- Tax, wage and social debts +€38,000
up €38,000 (+211.1%), from €18,000 to €56,000
of which Taxes: +€38,000
- Other debts +€6,423
up €6,423 (+144.2%), from €4,455 to €10,878
- Gross operating margin +€156,646
up €156,646 (+212.4%), from €73,756 to €230,401
- Taxes +€37,741
up €37,741 (+243.5%), from €15,500 to €53,241
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 | €83,480 | €302,420 | +€218,940 | +262.3% |
| Fixed assets | 21/28 | €7,086 | €25,240 | +€18,154 | +256.2% |
| Tangible fixed assets | 22/27 | €7,086 | €25,240 | +€18,154 | +256.2% |
| Furniture and vehicles | 24 | €6,958 | €5,540 | -€1,418 | -20.4% |
| Other tangible fixed assets | 26 | €128 | - | -€128 | |
| Assets under construction and advance payments | 27 | - | €19,700 | +€19,700 | |
| Current assets | 29/58 | €76,394 | €277,180 | +€200,786 | +262.8% |
| Amounts receivable within one year | 40/41 | - | €40,481 | +€40,481 | |
| Trade receivables | 40 | - | €40,481 | +€40,481 | |
| Current investments | 50/53 | €20,000 | - | -€20,000 | |
| Cash at bank and in hand | 54/58 | €53,795 | €233,266 | +€179,471 | +333.6% |
| Deferred charges and accrued income | 490/1 | €2,599 | €3,433 | +€834 | +32.1% |
| Total equity and liabilities | 10/49 | €83,480 | €302,420 | +€218,940 | +262.3% |
| Equity | 10/15 | €57,431 | €233,400 | +€175,969 | +306.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,431 | €231,400 | +€175,969 | +317.5% |
| Amounts payable | 17/49 | €26,049 | €69,020 | +€42,971 | +165.0% |
| Amounts payable within one year | 42/48 | €26,049 | €69,020 | +€42,971 | +165.0% |
| Trade debts | 44 | €3,594 | €2,142 | -€1,452 | -40.4% |
| Suppliers | 440/4 | €3,594 | €2,142 | -€1,452 | -40.4% |
| Taxes, remuneration and social security | 45 | €18,000 | €56,000 | +€38,000 | +211.1% |
| Taxes | 450/3 | €15,500 | €53,500 | +€38,000 | +245.2% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €4,455 | €10,878 | +€6,423 | +144.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,373 | €1,546 | -€828 | -34.9% |
| Other operating charges | 640/8 | €401 | €213 | -€188 | -46.8% |
| Gross operating margin | 9900 | €73,756 | €230,401 | +€156,646 | +212.4% |
| Operating profit (loss) | 9901 | €70,981 | €228,642 | +€157,661 | +222.1% |
| Financial income | 75/76B | - | €620 | +€620 | |
| Recurring financial income | 75 | - | €620 | +€620 | |
| Financial charges | 65/66B | €50 | €52 | +€2 | +5.0% |
| Recurring financial charges | 65 | €50 | €52 | +€2 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €70,931 | €229,210 | +€158,278 | +223.1% |
| Income taxes | 67/77 | €15,500 | €53,241 | +€37,741 | +243.5% |
| Profit (loss) for the period | 9904 | €55,431 | €175,969 | +€120,538 | +217.5% |
| Profit (loss) for the period to be appropriated | 9905 | €55,431 | €175,969 | +€120,538 | +217.5% |
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 1 October 2026 via checked.be.