MICROCITY: 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.
MICROCITY
Largest movements
- Receivables within one year +€35,146
up €35,146 (+13.0%), from €271,043 to €306,189
- Deferred charges and accrued income +€29,376
new in 2025: €29,376
- Stocks and contracts +€27,369
up €27,369 (+15.5%), from €176,800 to €204,169
- Cash +€20,178
up €20,178 (+99.4%), from €20,309 to €40,487
mainly Other debts (+€145,000) and Tax, wage and social debts (+€27,136)
- Receivables after one year -€6,934
down €6,934 (-7.9%), from €87,514 to €80,580
- Other debts +€145,000
new in 2025: €145,000
- Reserves -€87,500
down €87,500 (-41.7%), from €210,000 to €122,500
- Tax, wage and social debts +€27,136
up €27,136 (+35.5%), from €76,492 to €103,628
of which Remuneration and social security: +€19,717
- Trade debts +€18,823
up €18,823 (+57.1%), from €32,964 to €51,787
- Gross operating margin +€31,320
up €31,320 (+10.9%), from €287,483 to €318,803
- Staff costs -€10,169
down €10,169 (-3.3%), from €312,184 to €302,015
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 | €561,131 | €665,180 | +€104,049 | +18.5% |
| Fixed assets | 21/28 | €5,465 | €4,378 | -€1,087 | -19.9% |
| Tangible fixed assets | 22/27 | €5,465 | €4,378 | -€1,087 | -19.9% |
| Other tangible fixed assets | 26 | €5,465 | €4,378 | -€1,087 | -19.9% |
| Current assets | 29/58 | €555,666 | €660,802 | +€105,136 | +18.9% |
| Amounts receivable after more than one year | 29 | €87,514 | €80,580 | -€6,934 | -7.9% |
| Other amounts receivable | 291 | €87,514 | €80,580 | -€6,934 | -7.9% |
| Stocks and contracts in progress | 3 | €176,800 | €204,169 | +€27,369 | +15.5% |
| Stocks | 30/36 | €176,800 | €204,169 | +€27,369 | +15.5% |
| Amounts receivable within one year | 40/41 | €271,043 | €306,189 | +€35,146 | +13.0% |
| Trade receivables | 40 | €271,043 | €306,189 | +€35,146 | +13.0% |
| Cash at bank and in hand | 54/58 | €20,309 | €40,487 | +€20,178 | +99.4% |
| Deferred charges and accrued income | 490/1 | - | €29,376 | +€29,376 | |
| Total equity and liabilities | 10/49 | €561,131 | €665,180 | +€104,049 | +18.5% |
| Equity | 10/15 | €451,675 | €364,765 | -€86,910 | -19.2% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €210,000 | €122,500 | -€87,500 | -41.7% |
| Distributable reserves | 133 | €210,000 | €122,500 | -€87,500 | -41.7% |
| Profit (loss) carried forward | 14 | €221,224 | €221,814 | +€590 | +0.3% |
| Amounts payable | 17/49 | €109,456 | €300,415 | +€190,959 | +174% |
| Amounts payable within one year | 42/48 | €109,456 | €300,415 | +€190,959 | +174% |
| Trade debts | 44 | €32,964 | €51,787 | +€18,823 | +57.1% |
| Suppliers | 440/4 | €32,964 | €51,787 | +€18,823 | +57.1% |
| Taxes, remuneration and social security | 45 | €76,492 | €103,628 | +€27,136 | +35.5% |
| Taxes | 450/3 | €22,567 | €29,986 | +€7,419 | +32.9% |
| Remuneration and social security | 454/9 | €53,925 | €73,642 | +€19,717 | +36.6% |
| Other amounts payable | 47/48 | - | €145,000 | +€145,000 | |
| Remuneration, social security and pensions | 62 | €312,184 | €302,015 | -€10,169 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,087 | €1,087 | = | 0.0% |
| Other operating charges | 640/8 | €1,026 | €1,209 | +€183 | +17.8% |
| Gross operating margin | 9900 | €287,483 | €318,803 | +€31,320 | +10.9% |
| Operating profit (loss) | 9901 | -€26,815 | €14,492 | +€41,306 | |
| Financial income | 75/76B | €4,156 | €3,472 | -€684 | -16.5% |
| Recurring financial income | 75 | €4,156 | €3,472 | -€684 | -16.5% |
| Financial charges | 65/66B | €3,033 | €3,448 | +€414 | +13.7% |
| Recurring financial charges | 65 | €3,033 | €3,448 | +€414 | +13.7% |
| Profit (loss) for the period before taxes | 9903 | -€25,692 | €14,516 | +€40,208 | |
| Income taxes | 67/77 | €174 | €1,426 | +€1,252 | +718% |
| Profit (loss) for the period | 9904 | -€25,867 | €13,090 | +€38,957 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,867 | €13,090 | +€38,957 |
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 17 October 2026 via checked.be.