Microcomputing Services: what changed
What changed
Microcomputing Services
NACE 62.100, Computer programming
filed annual accounts (NBB)
Net result for the year
€9,664
2024 · €30,894-€21,230
Equity
€1.1m
2024 · €1.1m+€9,664
Cash
€48,815
2024 · €601,404-€552,589
Balance sheet total
€2.1m
2024 · €2.1m+€12,792
Largest movements
Assets
- Cash -€552,589
down €552,589 (-91.9%), from €601,404 to €48,815
mainly Investment in fixed assets (net) (-€424,673) and Current investments (-€250,000)
- Tangible fixed assets +€313,797
up €313,797 (+21.1%), from €1.5m to €1.8m
of which Land and buildings: +€333,516
- Current investments +€250,000
new in 2025: €250,000
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Gross operating margin +€97,378
up €97,378 (+64.6%), from €150,824 to €248,203
- Other operating charges +€88,062
up €88,062 (+565%), from €15,591 to €103,653
- Depreciation +€27,340
up €27,340 (+32.7%), from €83,536 to €110,876
- Financial income -€10,513
down €10,513 (-78.8%), from €13,336 to €2,823
- Taxes -€7,206
down €7,206 (-55.1%), from €13,077 to €5,871
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€30,894
Gross operating margin
+€97,378
Depreciation
-€27,340
Other operating charges
-€88,062
Financial income
-€10,513
Financial charges
+€101
Taxes
+€7,206
Result 2025
€9,664
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€111,073
Investment
-€674,673
Financing
+€11,011
Cash 2024
€601,404
From operations (derived)
+€111,073
Net result for the year
+€9,664
Depreciation
+€110,876
Smaller working-capital items
-€1,210
Provisions
-€1,615
Tax, wage and social debts
-€2,476
Accrued charges and deferred income
-€4,166
Investment (derived)
-€674,673
Investment in fixed assets (net)
-€424,673
Current investments
-€250,000
Financing
+€11,011
Debts after one year
+€10,528
Current portion of long-term debt
+€483
Cash 2025
€48,815
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,092,573 | €2,105,366 | +€12,792 | +0.6% |
| Fixed assets | 21/28 | €1,484,928 | €1,798,725 | +€313,797 | +21.1% |
| Tangible fixed assets | 22/27 | €1,484,928 | €1,798,725 | +€313,797 | +21.1% |
| Land and buildings | 22 | €1,414,781 | €1,748,297 | +€333,516 | +23.6% |
| Plant, machinery and equipment | 23 | €2,265 | €2,224 | -€41 | -1.8% |
| Furniture and vehicles | 24 | €67,881 | €48,204 | -€19,678 | -29.0% |
| Current assets | 29/58 | €607,646 | €306,641 | -€301,004 | -49.5% |
| Amounts receivable within one year | 40/41 | €6,242 | €7,173 | +€931 | +14.9% |
| Other amounts receivable | 41 | €6,242 | €7,173 | +€931 | +14.9% |
| Current investments | 50/53 | - | €250,000 | +€250,000 | |
| Cash at bank and in hand | 54/58 | €601,404 | €48,815 | -€552,589 | -91.9% |
| Deferred charges and accrued income | 490/1 | - | €653 | +€653 | |
| Total equity and liabilities | 10/49 | €2,092,573 | €2,105,366 | +€12,792 | +0.6% |
| Equity | 10/15 | €1,108,981 | €1,118,644 | +€9,664 | +0.9% |
| Contributions | 10/11 | €772,700 | €772,700 | = | 0.0% |
| Revaluation surpluses | 12 | €34,275 | €34,275 | = | 0.0% |
| Reserves | 13 | €302,006 | €311,670 | +€9,664 | +3.2% |
| Non-distributable reserves | 130/1 | €27,270 | €27,270 | = | 0.0% |
| Reserves not available under the articles | 1311 | €27,270 | €27,270 | = | 0.0% |
| Tax-exempt reserves | 132 | €92,829 | €87,984 | -€4,846 | -5.2% |
| Distributable reserves | 133 | €181,906 | €196,416 | +€14,510 | +8.0% |
| Provisions and deferred taxes | 16 | €28,291 | €26,676 | -€1,615 | -5.7% |
| Deferred taxes | 168 | €28,291 | €26,676 | -€1,615 | -5.7% |
| Amounts payable | 17/49 | €955,302 | €960,046 | +€4,744 | +0.5% |
| Amounts payable after more than one year | 17 | €920,792 | €931,320 | +€10,528 | +1.1% |
| Financial debts | 170/4 | €920,792 | €931,320 | +€10,528 | +1.1% |
| Amounts payable within one year | 42/48 | €17,497 | €15,879 | -€1,619 | -9.3% |
| Current portion of amounts payable after more than one year | 42 | €12,489 | €12,972 | +€483 | +3.9% |
| Trade debts | 44 | €2,532 | €2,232 | -€301 | -11.9% |
| Suppliers | 440/4 | €2,532 | €2,232 | -€301 | -11.9% |
| Taxes, remuneration and social security | 45 | €2,476 | - | -€2,476 | |
| Taxes | 450/3 | €2,476 | - | -€2,476 | |
| Other amounts payable | 47/48 | - | €675 | +€675 | |
| Accrued charges and deferred income | 492/3 | €17,012 | €12,847 | -€4,166 | -24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,536 | €110,876 | +€27,340 | +32.7% |
| Other operating charges | 640/8 | €15,591 | €103,653 | +€88,062 | +565% |
| Gross operating margin | 9900 | €150,824 | €248,203 | +€97,378 | +64.6% |
| Operating profit (loss) | 9901 | €51,697 | €33,673 | -€18,024 | -34.9% |
| Financial income | 75/76B | €13,336 | €2,823 | -€10,513 | -78.8% |
| Recurring financial income | 75 | €13,336 | €2,823 | -€10,513 | -78.8% |
| Financial charges | 65/66B | €22,678 | €22,577 | -€101 | -0.4% |
| Recurring financial charges | 65 | €22,678 | €22,577 | -€101 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €42,356 | €13,920 | -€28,436 | -67.1% |
| Transfer from deferred taxes | 780 | €1,615 | €1,615 | = | 0.0% |
| Income taxes | 67/77 | €13,077 | €5,871 | -€7,206 | -55.1% |
| Profit (loss) for the period | 9904 | €30,894 | €9,664 | -€21,230 | -68.7% |
| Transfer from tax-exempt reserves | 789 | €4,846 | €4,846 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,740 | €14,510 | -€21,230 | -59.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.