Microcyc: what changed
Two fiscal 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.
Microcyc
Largest movements
- Cash -€157,590
down €157,590 (-65.5%), from €240,739 to €83,149
mainly Contributions, distributions and other (-€301,911) and Investment in fixed assets (net) (-€168,640)
- Receivables within one year +€44,790
up €44,790 (+42.1%), from €106,470 to €151,260
- Other debts +€261,911
new in 2025: €261,911
- Profit (loss) carried forward -€164,121
down €164,121 (-100.0%), from €164,121 to €0
- Tax, wage and social debts -€76,944
down €76,944 (-47.3%), from €162,588 to €85,644
of which Taxes: -€41,791
- Accrued charges and deferred income -€64,330
no longer reported in 2025 (was €64,330)
- Debts after one year -€64,166
down €64,166 (-25.7%), from €249,695 to €185,529
- Staff costs +€53,282
up €53,282 (+11.7%), from €454,188 to €507,470
- Financial income -€44,463
no longer reported in 2025 (was €44,463)
of which Financial income: -€44,463
- Gross operating margin +€33,317
up €33,317 (+4.2%), from €799,653 to €832,970
- Taxes -€8,983
down €8,983 (-18.1%), from €49,560 to €40,577
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.
Cash bridge derived
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 | €1,015,452 | €896,730 | -€118,722 | -11.7% |
| Fixed assets | 21/28 | €661,925 | €661,781 | -€144 | 0.0% |
| Intangible fixed assets | 21 | €385,845 | €388,961 | +€3,116 | +0.8% |
| Tangible fixed assets | 22/27 | €273,870 | €270,609 | -€3,261 | -1.2% |
| Land and buildings | 22 | €229,761 | €236,322 | +€6,561 | +2.9% |
| Furniture and vehicles | 24 | €44,109 | €34,288 | -€9,821 | -22.3% |
| Financial fixed assets | 28 | €2,210 | €2,210 | = | 0.0% |
| Current assets | 29/58 | €353,527 | €234,949 | -€118,578 | -33.5% |
| Stocks and contracts in progress | 3 | €1,865 | - | -€1,865 | |
| Stocks | 30/36 | €1,865 | - | -€1,865 | |
| Amounts receivable within one year | 40/41 | €106,470 | €151,260 | +€44,790 | +42.1% |
| Trade receivables | 40 | €106,470 | €151,260 | +€44,790 | +42.1% |
| Current investments | 50/53 | €2 | - | -€2 | |
| Cash at bank and in hand | 54/58 | €240,739 | €83,149 | -€157,590 | -65.5% |
| Deferred charges and accrued income | 490/1 | €4,451 | €541 | -€3,910 | -87.8% |
| Total equity and liabilities | 10/49 | €1,015,452 | €896,730 | -€118,722 | -11.7% |
| Equity | 10/15 | €417,081 | €212,960 | -€204,121 | -48.9% |
| Contributions | 10/11 | €43,600 | €43,600 | = | 0.0% |
| Reserves | 13 | €209,360 | €169,360 | -€40,000 | -19.1% |
| Distributable reserves | 133 | €209,360 | €169,360 | -€40,000 | -19.1% |
| Profit (loss) carried forward | 14 | €164,121 | €0 | -€164,121 | -100.0% |
| Amounts payable | 17/49 | €598,371 | €683,770 | +€85,399 | +14.3% |
| Amounts payable after more than one year | 17 | €249,695 | €185,529 | -€64,166 | -25.7% |
| Financial debts | 170/4 | €249,695 | €185,529 | -€64,166 | -25.7% |
| Amounts payable within one year | 42/48 | €284,346 | €498,241 | +€213,895 | +75.2% |
| Current portion of amounts payable after more than one year | 42 | €83,195 | €64,166 | -€19,029 | -22.9% |
| Financial debts | 43 | - | €30,792 | +€30,792 | |
| Credit institutions | 430/8 | - | €30,792 | +€30,792 | |
| Trade debts | 44 | €38,563 | €55,728 | +€17,165 | +44.5% |
| Suppliers | 440/4 | €38,563 | €55,728 | +€17,165 | +44.5% |
| Taxes, remuneration and social security | 45 | €162,588 | €85,644 | -€76,944 | -47.3% |
| Taxes | 450/3 | €57,438 | €15,647 | -€41,791 | -72.8% |
| Remuneration and social security | 454/9 | €105,150 | €69,997 | -€35,153 | -33.4% |
| Other amounts payable | 47/48 | - | €261,911 | +€261,911 | |
| Accrued charges and deferred income | 492/3 | €64,330 | - | -€64,330 | |
| Remuneration, social security and pensions | 62 | €454,188 | €507,470 | +€53,282 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €166,438 | €168,784 | +€2,346 | +1.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€5,314 | -€5,314 | |
| Other operating charges | 640/8 | €4,928 | €11,262 | +€6,334 | +128.5% |
| Gross operating margin | 9900 | €799,653 | €832,970 | +€33,317 | +4.2% |
| Operating profit (loss) | 9901 | €174,099 | €150,768 | -€23,331 | -13.4% |
| Financial income | 75/76B | €44,463 | - | -€44,463 | |
| Recurring financial income | 75 | €44,463 | - | -€44,463 | |
| Non-recurring financial income | 76B | €44,463 | - | -€44,463 | |
| Financial charges | 65/66B | €12,829 | €12,401 | -€428 | -3.3% |
| Recurring financial charges | 65 | €12,829 | €12,401 | -€428 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €205,733 | €138,367 | -€67,366 | -32.7% |
| Income taxes | 67/77 | €49,560 | €40,577 | -€8,983 | -18.1% |
| Profit (loss) for the period | 9904 | €156,173 | €97,790 | -€58,383 | -37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €156,173 | €97,790 | -€58,383 | -37.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.