MICRODEVICE: 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.
MICRODEVICE
Largest movements
- Receivables within one year -€4,492
down €4,492 (-15.3%), from €29,323 to €24,832
of which Other amounts receivable: -€8,807
- Cash +€4,041
up €4,041 (+23.3%), from €17,343 to €21,384
mainly Receivables within one year (+€4,492) and Trade debts (+€3,226)
- Tangible fixed assets -€1,867
down €1,867 (-18.5%), from €10,117 to €8,250
of which Other tangible fixed assets: -€1,370
- Profit (loss) carried forward -€7,336
down €7,336 (-45.2%), from -€16,229 to -€23,565
- Trade debts +€3,226
up €3,226 (+28.4%), from €11,378 to €14,605
- Tax, wage and social debts +€2,150
up €2,150 (+196.8%), from €1,092 to €3,243
- Gross operating margin -€1,337
down €1,337 (-31.1%), from -€4,295 to -€5,632
- Other operating charges -€100
down €100 (-100.0%), from €100 to €0
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 | €61,033 | €59,074 | -€1,959 | -3.2% |
| Fixed assets | 21/28 | €10,117 | €8,250 | -€1,867 | -18.5% |
| Tangible fixed assets | 22/27 | €10,117 | €8,250 | -€1,867 | -18.5% |
| Plant, machinery and equipment | 23 | €2,843 | €2,346 | -€497 | -17.5% |
| Other tangible fixed assets | 26 | €7,274 | €5,904 | -€1,370 | -18.8% |
| Current assets | 29/58 | €50,917 | €50,825 | -€92 | -0.2% |
| Stocks and contracts in progress | 3 | €4,250 | €4,609 | +€359 | +8.4% |
| Stocks | 30/36 | €4,250 | €4,609 | +€359 | +8.4% |
| Amounts receivable within one year | 40/41 | €29,323 | €24,832 | -€4,492 | -15.3% |
| Trade receivables | 40 | €18,050 | €22,365 | +€4,315 | +23.9% |
| Other amounts receivable | 41 | €11,274 | €2,467 | -€8,807 | -78.1% |
| Cash at bank and in hand | 54/58 | €17,343 | €21,384 | +€4,041 | +23.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €61,033 | €59,074 | -€1,959 | -3.2% |
| Equity | 10/15 | €48,562 | €41,227 | -€7,336 | -15.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €2,792 | €2,792 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,792 | €2,792 | = | 0.0% |
| Legal reserve | 130 | €2,792 | €2,792 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,229 | -€23,565 | -€7,336 | -45.2% |
| Amounts payable | 17/49 | €12,471 | €17,848 | +€5,377 | +43.1% |
| Amounts payable within one year | 42/48 | €12,471 | €17,848 | +€5,377 | +43.1% |
| Trade debts | 44 | €11,378 | €14,605 | +€3,226 | +28.4% |
| Suppliers | 440/4 | €11,378 | €14,605 | +€3,226 | +28.4% |
| Taxes, remuneration and social security | 45 | €1,092 | €3,243 | +€2,150 | +196.8% |
| Taxes | 450/3 | €1,092 | €3,243 | +€2,150 | +196.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,863 | €1,867 | +€4 | +0.2% |
| Other operating charges | 640/8 | €100 | €0 | -€100 | -100.0% |
| Gross operating margin | 9900 | -€4,295 | -€5,632 | -€1,337 | -31.1% |
| Operating profit (loss) | 9901 | -€6,259 | -€7,499 | -€1,241 | -19.8% |
| Financial income | 75/76B | €453 | €501 | +€48 | +10.6% |
| Recurring financial income | 75 | €453 | €501 | +€48 | +10.6% |
| Financial charges | 65/66B | €333 | €338 | +€5 | +1.4% |
| Recurring financial charges | 65 | €333 | €338 | +€5 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,139 | -€7,336 | -€1,197 | -19.5% |
| Profit (loss) for the period | 9904 | -€6,139 | -€7,336 | -€1,197 | -19.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,139 | -€7,336 | -€1,197 | -19.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.