MICROCAD DESIGN: 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.
MICROCAD DESIGN
Largest movements
- Receivables within one year +€50,251
up €50,251 (+355%), from €14,150 to €64,401
of which Trade receivables: +€54,214
- Cash -€3,008
down €3,008 (-3.6%), from €84,571 to €81,564
mainly Receivables within one year (-€50,251) and Investment in fixed assets (net) (-€2,642)
- Tangible fixed assets +€2,012
up €2,012 (+263%), from €766 to €2,778
- Reserves +€27,679
up €27,679 (+33.6%), from €82,382 to €110,061
- Tax, wage and social debts +€12,408
up €12,408 (+136%), from €9,157 to €21,566
- Other debts +€9,986
new in 2025: €9,986
- Trade debts -€1,600
down €1,600 (-52.8%), from €3,029 to €1,429
- Gross operating margin +€23,190
up €23,190 (+76.6%), from €30,260 to €53,449
- Taxes +€7,993
up €7,993 (+115%), from €6,972 to €14,965
- Financial income -€582
down €582 (-100.0%), from €582 to €0
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.
Derived cash bridge
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 | €100,768 | €149,242 | +€48,474 | +48.1% |
| Fixed assets | 21/28 | €766 | €2,778 | +€2,012 | +263% |
| Tangible fixed assets | 22/27 | €766 | €2,778 | +€2,012 | +263% |
| Plant, machinery and equipment | 23 | €766 | €2,778 | +€2,012 | +263% |
| Current assets | 29/58 | €100,003 | €146,465 | +€46,462 | +46.5% |
| Amounts receivable within one year | 40/41 | €14,150 | €64,401 | +€50,251 | +355% |
| Trade receivables | 40 | €10,187 | €64,401 | +€54,214 | +532% |
| Other amounts receivable | 41 | €3,962 | €0 | -€3,962 | -100% |
| Cash at bank and in hand | 54/58 | €84,571 | €81,564 | -€3,008 | -3.6% |
| Deferred charges and accrued income | 490/1 | €1,282 | €500 | -€782 | -61.0% |
| Total equity and liabilities | 10/49 | €100,768 | €149,242 | +€48,474 | +48.1% |
| Equity | 10/15 | €88,582 | €116,261 | +€27,679 | +31.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €82,382 | €110,061 | +€27,679 | +33.6% |
| Distributable reserves | 133 | €82,382 | €110,061 | +€27,679 | +33.6% |
| Amounts payable | 17/49 | €12,186 | €32,981 | +€20,795 | +171% |
| Amounts payable within one year | 42/48 | €12,186 | €32,981 | +€20,795 | +171% |
| Trade debts | 44 | €3,029 | €1,429 | -€1,600 | -52.8% |
| Suppliers | 440/4 | €3,029 | €1,429 | -€1,600 | -52.8% |
| Taxes, remuneration and social security | 45 | €9,157 | €21,566 | +€12,408 | +136% |
| Taxes | 450/3 | €9,157 | €21,566 | +€12,408 | +136% |
| Other amounts payable | 47/48 | - | €9,986 | +€9,986 | |
| Remuneration, social security and pensions | 62 | €9,593 | €9,552 | -€41 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €328 | €630 | +€302 | +92.2% |
| Other operating charges | 640/8 | €708 | €625 | -€83 | -11.7% |
| Gross operating margin | 9900 | €30,260 | €53,449 | +€23,190 | +76.6% |
| Operating profit (loss) | 9901 | €19,631 | €42,643 | +€23,012 | +117% |
| Financial income | 75/76B | €582 | €0 | -€582 | -100.0% |
| Recurring financial income | 75 | €582 | €0 | -€582 | -100.0% |
| Financial charges | 65/66B | €0 | - | = | |
| Recurring financial charges | 65 | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €20,213 | €42,643 | +€22,430 | +111% |
| Income taxes | 67/77 | €6,972 | €14,965 | +€7,993 | +115% |
| Profit (loss) for the period | 9904 | €13,241 | €27,679 | +€14,437 | +109% |
| Profit (loss) for the period to be appropriated | 9905 | €13,241 | €27,679 | +€14,437 | +109% |
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 23 October 2026 via checked.be.