Microcosme Consulting: 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 Consulting
Largest movements
- Cash +€45,667
up €45,667 (+32.0%), from €142,803 to €188,470
mainly Net result for the year (+€73,587) and Tax, wage and social debts (+€20,468)
- Current investments +€40,782
up €40,782 (+117%), from €35,000 to €75,782
- Receivables within one year +€7,734
up €7,734 (+19.3%), from €40,031 to €47,765
of which Trade receivables: +€7,669
- Reserves +€72,500
up €72,500 (+47.2%), from €153,545 to €226,045
of which Distributable reserves: +€74,360
- Tax, wage and social debts +€20,468
up €20,468 (+210%), from €9,750 to €30,218
of which Taxes: +€23,051
- Gross operating margin +€40,464
up €40,464 (+62.1%), from €65,175 to €105,639
- Taxes +€11,781
up €11,781 (+64.8%), from €18,179 to €29,960
- Financial charges +€1,947
up €1,947 (+830%), from €235 to €2,182
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 | €219,292 | €315,018 | +€95,726 | +43.7% |
| Fixed assets | 21/28 | €378 | €1,652 | +€1,274 | +337% |
| Tangible fixed assets | 22/27 | €378 | €1,652 | +€1,274 | +337% |
| Plant, machinery and equipment | 23 | €378 | - | -€378 | |
| Furniture and vehicles | 24 | - | €1,652 | +€1,652 | |
| Current assets | 29/58 | €218,913 | €313,366 | +€94,452 | +43.1% |
| Amounts receivable within one year | 40/41 | €40,031 | €47,765 | +€7,734 | +19.3% |
| Trade receivables | 40 | €40,031 | €47,701 | +€7,669 | +19.2% |
| Other amounts receivable | 41 | - | €65 | +€65 | |
| Current investments | 50/53 | €35,000 | €75,782 | +€40,782 | +117% |
| Cash at bank and in hand | 54/58 | €142,803 | €188,470 | +€45,667 | +32.0% |
| Deferred charges and accrued income | 490/1 | €1,079 | €1,348 | +€269 | +25.0% |
| Total equity and liabilities | 10/49 | €219,292 | €315,018 | +€95,726 | +43.7% |
| Equity | 10/15 | €207,927 | €281,514 | +€73,587 | +35.4% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Contributions outside capital | 11 | €14,260 | €14,260 | = | 0.0% |
| Other | 1109/19 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €153,545 | €226,045 | +€72,500 | +47.2% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €151,685 | €226,045 | +€74,360 | +49.0% |
| Profit (loss) carried forward | 14 | €40,122 | €41,209 | +€1,087 | +2.7% |
| Amounts payable | 17/49 | €11,365 | €33,504 | +€22,139 | +195% |
| Amounts payable within one year | 42/48 | €11,365 | €33,504 | +€22,139 | +195% |
| Trade debts | 44 | €329 | €2,980 | +€2,651 | +805% |
| Suppliers | 440/4 | €329 | €2,980 | +€2,651 | +805% |
| Taxes, remuneration and social security | 45 | €9,750 | €30,218 | +€20,468 | +210% |
| Taxes | 450/3 | €7,167 | €30,218 | +€23,051 | +322% |
| Remuneration and social security | 454/9 | €2,583 | - | -€2,583 | |
| Other amounts payable | 47/48 | €1,285 | €306 | -€979 | -76.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,255 | €779 | -€476 | -37.9% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €65,175 | €105,639 | +€40,464 | +62.1% |
| Operating profit (loss) | 9901 | €63,535 | €104,472 | +€40,937 | +64.4% |
| Financial income | 75/76B | €541 | €1,257 | +€716 | +132% |
| Recurring financial income | 75 | €541 | €1,257 | +€716 | +132% |
| Financial charges | 65/66B | €235 | €2,182 | +€1,947 | +830% |
| Recurring financial charges | 65 | €235 | €2,182 | +€1,947 | +830% |
| Profit (loss) for the period before taxes | 9903 | €63,841 | €103,547 | +€39,706 | +62.2% |
| Income taxes | 67/77 | €18,179 | €29,960 | +€11,781 | +64.8% |
| Profit (loss) for the period | 9904 | €45,662 | €73,587 | +€27,925 | +61.2% |
| Profit (loss) for the period to be appropriated | 9905 | €45,662 | €73,587 | +€27,925 | +61.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.