MICROBST: 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.
MICROBST
Largest movements
- Tangible fixed assets -€21,141
down €21,141 (-4.7%), from €453,772 to €432,631
of which Leasing and similar rights: -€22,306
- Receivables within one year +€10,937
up €10,937 (+8.7%), from €125,930 to €136,867
of which Other amounts receivable: +€15,113
- Deferred charges and accrued income +€8,974
up €8,974 (+9.8%), from €91,742 to €100,716
- Reserves +€46,234
up €46,234 (+18.2%), from €254,677 to €300,911
of which Distributable reserves: +€46,234
- Debts after one year -€43,216
down €43,216 (-12.0%), from €361,087 to €317,871
- Gross operating margin +€10,961
up €10,961 (+10.5%), from €104,171 to €115,133
- Other operating charges +€3,266
up €3,266 (+371%), from €880 to €4,146
- Depreciation -€2,475
down €2,475 (-7.2%), from €34,564 to €32,088
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €779,036 | €782,015 | +€2,979 | +0.4% |
| Fixed assets | 21/28 | €454,372 | €433,231 | -€21,141 | -4.7% |
| Tangible fixed assets | 22/27 | €453,772 | €432,631 | -€21,141 | -4.7% |
| Land and buildings | 22 | €83,736 | €78,337 | -€5,400 | -6.4% |
| Furniture and vehicles | 24 | €4,033 | €2,795 | -€1,237 | -30.7% |
| Leasing and similar rights | 25 | €343,941 | €321,636 | -€22,306 | -6.5% |
| Other tangible fixed assets | 26 | €22,062 | €29,863 | +€7,801 | +35.4% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €324,664 | €348,784 | +€24,120 | +7.4% |
| Amounts receivable after more than one year | 29 | €80,000 | €80,000 | = | 0.0% |
| Other amounts receivable | 291 | €80,000 | €80,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €125,930 | €136,867 | +€10,937 | +8.7% |
| Trade receivables | 40 | €4,176 | - | -€4,176 | |
| Other amounts receivable | 41 | €121,753 | €136,867 | +€15,113 | +12.4% |
| Current investments | 50/53 | €5,010 | €11,010 | +€6,000 | +120% |
| Cash at bank and in hand | 54/58 | €21,983 | €20,192 | -€1,791 | -8.1% |
| Deferred charges and accrued income | 490/1 | €91,742 | €100,716 | +€8,974 | +9.8% |
| Total equity and liabilities | 10/49 | €779,036 | €782,015 | +€2,979 | +0.4% |
| Equity | 10/15 | €267,077 | €313,311 | +€46,234 | +17.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €254,677 | €300,911 | +€46,234 | +18.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €252,817 | €299,051 | +€46,234 | +18.3% |
| Provisions and deferred taxes | 16 | €90,380 | €90,380 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €90,380 | €90,380 | = | 0.0% |
| Pensions and similar obligations | 160 | €90,380 | €90,380 | = | 0.0% |
| Amounts payable | 17/49 | €421,579 | €378,324 | -€43,255 | -10.3% |
| Amounts payable after more than one year | 17 | €361,087 | €317,871 | -€43,216 | -12.0% |
| Financial debts | 170/4 | €361,087 | €317,871 | -€43,216 | -12.0% |
| Amounts payable within one year | 42/48 | €60,492 | €60,453 | -€39 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €46,807 | €43,205 | -€3,602 | -7.7% |
| Trade debts | 44 | €4,160 | €6,336 | +€2,176 | +52.3% |
| Suppliers | 440/4 | €4,160 | €6,336 | +€2,176 | +52.3% |
| Taxes, remuneration and social security | 45 | €9,524 | €10,912 | +€1,387 | +14.6% |
| Taxes | 450/3 | €9,524 | €10,912 | +€1,387 | +14.6% |
| Non-recurring operating income | 76A | €100 | - | -€100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,564 | €32,088 | -€2,475 | -7.2% |
| Other operating charges | 640/8 | €880 | €4,146 | +€3,266 | +371% |
| Gross operating margin | 9900 | €104,171 | €115,133 | +€10,961 | +10.5% |
| Operating profit (loss) | 9901 | €68,728 | €78,898 | +€10,170 | +14.8% |
| Financial income | 75/76B | €4,219 | €4,208 | -€11 | -0.3% |
| Recurring financial income | 75 | €4,219 | €4,208 | -€11 | -0.3% |
| Financial charges | 65/66B | €18,423 | €17,592 | -€831 | -4.5% |
| Recurring financial charges | 65 | €18,423 | €17,592 | -€831 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €54,524 | €65,514 | +€10,990 | +20.2% |
| Income taxes | 67/77 | €18,211 | €19,280 | +€1,069 | +5.9% |
| Profit (loss) for the period | 9904 | €36,313 | €46,234 | +€9,921 | +27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €36,313 | €46,234 | +€9,921 | +27.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.