MICROELECTRONICS DESIGN CONTRACTING: 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.
MICROELECTRONICS DESIGN CONTRACTING
Largest movements
- Current investments -€16,609
down €16,609 (-77.8%), from €21,346 to €4,737
- Cash +€1,997
up €1,997 (+130.2%), from €1,534 to €3,531
mainly Current investments (+€16,609) and Depreciation (+€7,160)
- Tangible fixed assets -€1,343
down €1,343 (-2.1%), from €63,000 to €61,657
- Profit (loss) carried forward -€15,295
down €15,295 (-18.3%), from €83,433 to €68,139
- Gross operating margin +€1,469
up €1,469 (+19.1%), from -€7,706 to -€6,237
- Other operating charges -€181
down €181 (-6.2%), from €2,940 to €2,759
- Depreciation +€160
up €160 (+2.3%), from €7,000 to €7,160
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 | €91,499 | €76,204 | -€15,295 | -16.7% |
| Fixed assets | 21/28 | €63,000 | €61,657 | -€1,343 | -2.1% |
| Tangible fixed assets | 22/27 | €63,000 | €61,657 | -€1,343 | -2.1% |
| Land and buildings | 22 | €63,000 | €61,657 | -€1,343 | -2.1% |
| Current assets | 29/58 | €28,499 | €14,547 | -€13,952 | -49.0% |
| Amounts receivable within one year | 40/41 | €5,619 | €6,279 | +€660 | +11.7% |
| Other amounts receivable | 41 | €5,619 | €6,279 | +€660 | +11.7% |
| Current investments | 50/53 | €21,346 | €4,737 | -€16,609 | -77.8% |
| Cash at bank and in hand | 54/58 | €1,534 | €3,531 | +€1,997 | +130.2% |
| Total equity and liabilities | 10/49 | €91,499 | €76,204 | -€15,295 | -16.7% |
| Equity | 10/15 | €91,499 | €76,204 | -€15,295 | -16.7% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,433 | €68,139 | -€15,295 | -18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,000 | €7,160 | +€160 | +2.3% |
| Other operating charges | 640/8 | €2,940 | €2,759 | -€181 | -6.2% |
| Gross operating margin | 9900 | -€7,706 | -€6,237 | +€1,469 | +19.1% |
| Operating profit (loss) | 9901 | -€17,646 | -€16,155 | +€1,490 | +8.4% |
| Financial income | 75/76B | €904 | €884 | -€20 | -2.2% |
| Recurring financial income | 75 | €904 | €884 | -€20 | -2.2% |
| Financial charges | 65/66B | €39 | €24 | -€16 | -39.7% |
| Recurring financial charges | 65 | €39 | €24 | -€16 | -39.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,781 | -€15,295 | +€1,486 | +8.9% |
| Profit (loss) for the period | 9904 | -€16,781 | -€15,295 | +€1,486 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,781 | -€15,295 | +€1,486 | +8.9% |
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 28 September 2026 via checked.be.