MICROCOSME BEL: 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.
MICROCOSME BEL
Largest movements
- Tangible fixed assets -€26,256
down €26,256 (-10.2%), from €257,634 to €231,378
of which Other tangible fixed assets: -€25,197
- Stocks and contracts +€20,666
up €20,666 (+65.7%), from €31,466 to €52,131
- Cash +€6,053
up €6,053 (+7.9%), from €76,442 to €82,495
mainly Depreciation (+€32,335) and Other debts (+€15,556)
- Other debts +€15,556
up €15,556 (+4.3%), from €361,807 to €377,363
- Profit (loss) carried forward -€13,976
down €13,976 (-7.7%), from -€181,285 to -€195,261
- Trade debts +€11,268
up €11,268 (+10.2%), from €110,415 to €121,683
- Accrued charges and deferred income -€9,780
down €9,780 (-36.1%), from €27,063 to €17,283
- Tax, wage and social debts -€4,340
down €4,340 (-8.5%), from €51,249 to €46,909
of which Remuneration and social security: -€16,951
- Gross operating margin +€48,067
up €48,067 (+28.8%), from €167,004 to €215,071
- Staff costs +€5,326
up €5,326 (+3.2%), from €167,059 to €172,385
- Financial charges -€2,463
down €2,463 (-9.9%), from €24,897 to €22,435
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 | €389,248 | €387,976 | -€1,272 | -0.3% |
| Fixed assets | 21/28 | €275,383 | €248,791 | -€26,592 | -9.7% |
| Intangible fixed assets | 21 | €2,749 | €2,413 | -€336 | -12.2% |
| Tangible fixed assets | 22/27 | €257,634 | €231,378 | -€26,256 | -10.2% |
| Furniture and vehicles | 24 | €3,085 | €2,026 | -€1,059 | -34.3% |
| Other tangible fixed assets | 26 | €254,549 | €229,352 | -€25,197 | -9.9% |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €113,865 | €139,185 | +€25,320 | +22.2% |
| Stocks and contracts in progress | 3 | €31,466 | €52,131 | +€20,666 | +65.7% |
| Stocks | 30/36 | €31,466 | €52,131 | +€20,666 | +65.7% |
| Amounts receivable within one year | 40/41 | - | €1,091 | +€1,091 | |
| Trade receivables | 40 | - | €1,091 | +€1,091 | |
| Cash at bank and in hand | 54/58 | €76,442 | €82,495 | +€6,053 | +7.9% |
| Deferred charges and accrued income | 490/1 | €5,957 | €3,468 | -€2,489 | -41.8% |
| Total equity and liabilities | 10/49 | €389,248 | €387,976 | -€1,272 | -0.3% |
| Equity | 10/15 | -€161,285 | -€175,261 | -€13,976 | -8.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€181,285 | -€195,261 | -€13,976 | -7.7% |
| Amounts payable | 17/49 | €550,533 | €563,237 | +€12,704 | +2.3% |
| Amounts payable within one year | 42/48 | €523,470 | €545,954 | +€22,484 | +4.3% |
| Trade debts | 44 | €110,415 | €121,683 | +€11,268 | +10.2% |
| Suppliers | 440/4 | €110,415 | €121,683 | +€11,268 | +10.2% |
| Taxes, remuneration and social security | 45 | €51,249 | €46,909 | -€4,340 | -8.5% |
| Taxes | 450/3 | €17,228 | €29,839 | +€12,611 | +73.2% |
| Remuneration and social security | 454/9 | €34,020 | €17,069 | -€16,951 | -49.8% |
| Other amounts payable | 47/48 | €361,807 | €377,363 | +€15,556 | +4.3% |
| Accrued charges and deferred income | 492/3 | €27,063 | €17,283 | -€9,780 | -36.1% |
| Remuneration, social security and pensions | 62 | €167,059 | €172,385 | +€5,326 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,270 | €32,335 | +€1,065 | +3.4% |
| Other operating charges | 640/8 | €1,085 | €1,893 | +€808 | +74.5% |
| Gross operating margin | 9900 | €167,004 | €215,071 | +€48,067 | +28.8% |
| Operating profit (loss) | 9901 | -€32,409 | €8,458 | +€40,868 | |
| Financial charges | 65/66B | €24,897 | €22,435 | -€2,463 | -9.9% |
| Recurring financial charges | 65 | €24,897 | €22,435 | -€2,463 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | -€57,306 | -€13,976 | +€43,330 | +75.6% |
| Profit (loss) for the period | 9904 | -€57,306 | -€13,976 | +€43,330 | +75.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€57,306 | -€13,976 | +€43,330 | +75.6% |
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 24 October 2026 via checked.be.