MicroK: 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.
MicroK
Largest movements
- Tangible fixed assets +€52,090
up €52,090 (+355.1%), from €14,670 to €66,760
of which Furniture and vehicles: +€49,674
- Cash +€3,305
up €3,305 (+77.7%), from €4,254 to €7,559
mainly Other debts (+€50,939) and Depreciation (+€7,711)
- Deferred charges and accrued income +€1,970
up €1,970 (+513.0%), from €384 to €2,354
- Other debts +€50,939
up €50,939 (+466.7%), from €10,915 to €61,854
- Profit (loss) carried forward +€7,570
up €7,570 (+124.8%), from €6,065 to €13,635
- Gross operating margin +€8,736
up €8,736 (+56.7%), from €15,410 to €24,146
- Depreciation +€3,382
up €3,382 (+78.2%), from €4,328 to €7,711
- Other operating charges +€683
up €683 (+67.7%), from €1,009 to €1,691
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 | €19,801 | €77,666 | +€57,864 | +292.2% |
| Fixed assets | 21/28 | €14,670 | €66,760 | +€52,090 | +355.1% |
| Tangible fixed assets | 22/27 | €14,670 | €66,760 | +€52,090 | +355.1% |
| Plant, machinery and equipment | 23 | - | €2,550 | +€2,550 | |
| Furniture and vehicles | 24 | €13,446 | €63,119 | +€49,674 | +369.4% |
| Other tangible fixed assets | 26 | €1,225 | €1,091 | -€134 | -10.9% |
| Current assets | 29/58 | €5,131 | €10,906 | +€5,775 | +112.5% |
| Amounts receivable within one year | 40/41 | €493 | €993 | +€500 | +101.5% |
| Trade receivables | 40 | - | €500 | +€500 | |
| Other amounts receivable | 41 | €493 | €493 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,254 | €7,559 | +€3,305 | +77.7% |
| Deferred charges and accrued income | 490/1 | €384 | €2,354 | +€1,970 | +513.0% |
| Total equity and liabilities | 10/49 | €19,801 | €77,666 | +€57,864 | +292.2% |
| Equity | 10/15 | €8,065 | €15,635 | +€7,570 | +93.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,065 | €13,635 | +€7,570 | +124.8% |
| Amounts payable | 17/49 | €11,736 | €62,031 | +€50,295 | +428.5% |
| Amounts payable within one year | 42/48 | €11,736 | €62,031 | +€50,295 | +428.5% |
| Trade debts | 44 | €821 | €77 | -€745 | -90.7% |
| Suppliers | 440/4 | €821 | €77 | -€745 | -90.7% |
| Taxes, remuneration and social security | 45 | - | €100 | +€100 | |
| Taxes | 450/3 | - | €100 | +€100 | |
| Other amounts payable | 47/48 | €10,915 | €61,854 | +€50,939 | +466.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,328 | €7,711 | +€3,382 | +78.2% |
| Other operating charges | 640/8 | €1,009 | €1,691 | +€683 | +67.7% |
| Non-recurring operating charges | 66A | - | €2,983 | +€2,983 | |
| Gross operating margin | 9900 | €15,410 | €24,146 | +€8,736 | +56.7% |
| Operating profit (loss) | 9901 | €10,073 | €11,762 | +€1,688 | +16.8% |
| Financial income | 75/76B | €1 | €5 | +€4 | +706.5% |
| Recurring financial income | 75 | €1 | €5 | +€4 | +706.5% |
| Financial charges | 65/66B | €1 | €96 | +€95 | +7552.4% |
| Recurring financial charges | 65 | €1 | €96 | +€95 | +7552.4% |
| Profit (loss) for the period before taxes | 9903 | €10,073 | €11,670 | +€1,598 | +15.9% |
| Income taxes | 67/77 | €4,007 | €4,100 | +€93 | +2.3% |
| Profit (loss) for the period | 9904 | €6,065 | €7,570 | +€1,504 | +24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,065 | €7,570 | +€1,504 | +24.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.