MICRODENT: 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.
MICRODENT
Largest movements
- Tangible fixed assets -€94,185
down €94,185 (-88.6%), from €106,266 to €12,081
of which Other tangible fixed assets: -€90,791
- Receivables within one year +€48,197
up €48,197 (+148.6%), from €32,431 to €80,628
- Cash -€4,894
down €4,894 (-3.2%), from €152,936 to €148,041
mainly Contributions, distributions and other (-€85,000) and Receivables within one year (-€48,197)
- Reserves -€95,562
down €95,562 (-47.2%), from €202,565 to €107,004
of which Distributable reserves: -€82,810
- Other debts +€60,000
up €60,000 (+240.0%), from €25,000 to €85,000
- Trade debts -€17,612
down €17,612 (-97.4%), from €18,087 to €475
- Tax, wage and social debts +€3,235
up €3,235 (+6.8%), from €47,476 to €50,711
of which Taxes: +€6,878
- Gross operating margin -€33,605
down €33,605, from €24,134 to -€9,471
- Depreciation -€14,661
down €14,661 (-78.3%), from €18,728 to €4,067
- Financial income +€3,464
up €3,464 (+182.4%), from €1,899 to €5,363
- Other operating charges -€1,155
down €1,155 (-68.5%), from €1,686 to €531
- Taxes -€467
down €467 (-25.4%), from €1,837 to €1,371
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 | €299,329 | €249,390 | -€49,939 | -16.7% |
| Fixed assets | 21/28 | €106,266 | €12,081 | -€94,185 | -88.6% |
| Tangible fixed assets | 22/27 | €106,266 | €12,081 | -€94,185 | -88.6% |
| Plant, machinery and equipment | 23 | €7,047 | €2,601 | -€4,446 | -63.1% |
| Furniture and vehicles | 24 | €8,429 | €9,481 | +€1,052 | +12.5% |
| Other tangible fixed assets | 26 | €90,791 | - | -€90,791 | |
| Current assets | 29/58 | €193,063 | €237,309 | +€44,246 | +22.9% |
| Amounts receivable within one year | 40/41 | €32,431 | €80,628 | +€48,197 | +148.6% |
| Other amounts receivable | 41 | €32,431 | €80,628 | +€48,197 | +148.6% |
| Cash at bank and in hand | 54/58 | €152,936 | €148,041 | -€4,894 | -3.2% |
| Deferred charges and accrued income | 490/1 | €7,697 | €8,640 | +€943 | +12.3% |
| Total equity and liabilities | 10/49 | €299,329 | €249,390 | -€49,939 | -16.7% |
| Equity | 10/15 | €208,765 | €113,204 | -€95,562 | -45.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €202,565 | €107,004 | -€95,562 | -47.2% |
| Tax-exempt reserves | 132 | €12,751 | - | -€12,751 | |
| Distributable reserves | 133 | €189,814 | €107,004 | -€82,810 | -43.6% |
| Amounts payable | 17/49 | €90,564 | €136,186 | +€45,622 | +50.4% |
| Amounts payable within one year | 42/48 | €90,564 | €136,186 | +€45,622 | +50.4% |
| Trade debts | 44 | €18,087 | €475 | -€17,612 | -97.4% |
| Suppliers | 440/4 | €18,087 | €475 | -€17,612 | -97.4% |
| Taxes, remuneration and social security | 45 | €47,476 | €50,711 | +€3,235 | +6.8% |
| Taxes | 450/3 | €41,417 | €48,295 | +€6,878 | +16.6% |
| Remuneration and social security | 454/9 | €6,059 | €2,416 | -€3,643 | -60.1% |
| Other amounts payable | 47/48 | €25,000 | €85,000 | +€60,000 | +240.0% |
| Non-recurring operating income | 76A | - | €11,283 | +€11,283 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,728 | €4,067 | -€14,661 | -78.3% |
| Other operating charges | 640/8 | €1,686 | €531 | -€1,155 | -68.5% |
| Gross operating margin | 9900 | €24,134 | -€9,471 | -€33,605 | |
| Operating profit (loss) | 9901 | €3,720 | -€14,070 | -€17,790 | |
| Financial income | 75/76B | €1,899 | €5,363 | +€3,464 | +182.4% |
| Recurring financial income | 75 | €1,899 | €5,363 | +€3,464 | +182.4% |
| Financial charges | 65/66B | €812 | €485 | -€327 | -40.3% |
| Recurring financial charges | 65 | €812 | €485 | -€327 | -40.3% |
| Profit (loss) for the period before taxes | 9903 | €4,807 | -€9,191 | -€13,998 | |
| Income taxes | 67/77 | €1,837 | €1,371 | -€467 | -25.4% |
| Profit (loss) for the period | 9904 | €2,970 | -€10,562 | -€13,532 | |
| Transfer from tax-exempt reserves | 789 | - | €12,751 | +€12,751 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,970 | €2,190 | -€780 | -26.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.