MICROBUS: 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.
MICROBUS
Largest movements
- Receivables within one year +€47,821
up €47,821 (+19.3%), from €247,730 to €295,551
- Cash -€41,214
down €41,214 (-16.6%), from €248,739 to €207,526
mainly Receivables within one year (-€47,821) and Debts within one year (-€38,240)
- Tangible fixed assets -€9,258
down €9,258 (-18.1%), from €51,060 to €41,803
of which Land and buildings: -€7,959
- Debts within one year -€38,240
down €38,240 (-22.8%), from €167,599 to €129,360
of which Trade debts: -€27,004
- Accrued charges and deferred income +€35,589
up €35,589 (+60.9%), from €58,474 to €94,063
- Profit (loss) carried forward +€9,331
up €9,331 (+104.8%), from €8,901 to €18,232
- Provisions -€9,027
down €9,027 (-13.2%), from €68,444 to €59,417
- Services and other goods -€52,361
down €52,361 (-15.6%), from €335,066 to €282,705
- Turnover -€41,262
down €41,262 (-5.4%), from €763,425 to €722,163
- Other operating income -€29,944
down €29,944 (-10.0%), from €299,961 to €270,016
- Staff costs -€20,693
down €20,693 (-2.9%), from €704,514 to €683,820
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 | €570,240 | €567,893 | -€2,347 | -0.4% |
| Formation expenses | 20 | €520 | €260 | -€260 | -50.0% |
| Fixed assets | 21/28 | €69,504 | €62,653 | -€6,851 | -9.9% |
| Intangible fixed assets | 21 | €1,444 | €3,850 | +€2,406 | +166.7% |
| Tangible fixed assets | 22/27 | €51,060 | €41,803 | -€9,258 | -18.1% |
| Land and buildings | 22 | €33,140 | €25,181 | -€7,959 | -24.0% |
| Furniture and vehicles | 24 | €17,920 | €16,622 | -€1,298 | -7.2% |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Financial fixed assets | 28 | €17,000 | €17,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €17,000 | €17,000 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €17,000 | €17,000 | = | 0.0% |
| Current assets | 29/58 | €500,216 | €504,981 | +€4,764 | +1.0% |
| Amounts receivable within one year | 40/41 | €247,730 | €295,551 | +€47,821 | +19.3% |
| Trade receivables | 40 | €247,730 | €295,551 | +€47,821 | +19.3% |
| Cash at bank and in hand | 54/58 | €248,739 | €207,526 | -€41,214 | -16.6% |
| Deferred charges and accrued income | 490/1 | €3,747 | €1,904 | -€1,843 | -49.2% |
| Total equity and liabilities | 10/49 | €570,240 | €567,893 | -€2,347 | -0.4% |
| Equity | 10/15 | €275,723 | €285,054 | +€9,331 | +3.4% |
| Contributions | 10/11 | €111,237 | €111,237 | = | 0.0% |
| Capital | 10 | €111,237 | €111,237 | = | 0.0% |
| Reserves | 13 | €155,585 | €155,585 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,901 | €18,232 | +€9,331 | +104.8% |
| Investment grants | 15 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €68,444 | €59,417 | -€9,027 | -13.2% |
| Provisions for liabilities and charges | 160/5 | €68,444 | €59,417 | -€9,027 | -13.2% |
| Other liabilities and charges | 164/5 | €68,444 | €59,417 | -€9,027 | -13.2% |
| Amounts payable | 17/49 | €226,074 | €223,423 | -€2,651 | -1.2% |
| Amounts payable within one year | 42/48 | €167,599 | €129,360 | -€38,240 | -22.8% |
| Trade debts | 44 | €38,738 | €11,735 | -€27,004 | -69.7% |
| Suppliers | 440/4 | €38,738 | €11,735 | -€27,004 | -69.7% |
| Taxes, remuneration and social security | 45 | €127,111 | €115,875 | -€11,236 | -8.8% |
| Taxes | 450/3 | €21,557 | €20,128 | -€1,429 | -6.6% |
| Remuneration and social security | 454/9 | €105,554 | €95,747 | -€9,807 | -9.3% |
| Accrued charges and deferred income | 492/3 | €58,474 | €94,063 | +€35,589 | +60.9% |
| Operating income | 70/76A | €1,063,386 | €992,179 | -€71,207 | -6.7% |
| Turnover | 70 | €763,425 | €722,163 | -€41,262 | -5.4% |
| Other operating income | 74 | €299,961 | €270,016 | -€29,944 | -10.0% |
| Operating charges | 60/66A | €1,087,198 | €984,380 | -€102,818 | -9.5% |
| Services and other goods | 61 | €335,066 | €282,705 | -€52,361 | -15.6% |
| Remuneration, social security and pensions | 62 | €704,514 | €683,820 | -€20,693 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,137 | €20,997 | -€2,141 | -9.3% |
| Other operating charges | 640/8 | €6,958 | €5,885 | -€1,073 | -15.4% |
| Non-recurring operating charges | 66A | €17,523 | - | -€17,523 | |
| Operating profit (loss) | 9901 | -€23,812 | €7,799 | +€31,611 | |
| Financial income | 75/76B | €3,929 | €2,251 | -€1,678 | -42.7% |
| Recurring financial income | 75 | €3,929 | €2,251 | -€1,678 | -42.7% |
| Income from current assets | 751 | €3,929 | €2,251 | -€1,678 | -42.7% |
| Other financial income | 752/9 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €421 | €719 | +€298 | +70.7% |
| Recurring financial charges | 65 | €421 | €719 | +€298 | +70.7% |
| Debt charges | 650 | €1 | €0 | -€1 | -100.0% |
| Other financial charges | 652/9 | €420 | €719 | +€298 | +71.0% |
| Profit (loss) for the period before taxes | 9903 | -€20,304 | €9,331 | +€29,635 | |
| Profit (loss) for the period | 9904 | -€20,304 | €9,331 | +€29,635 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,304 | €9,331 | +€29,635 |
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 10 October 2026 via checked.be.