MICROLAB: 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.
MICROLAB
Largest movements
- Stocks and contracts +€22,711
up €22,711 (+101%), from €22,537 to €45,248
- Cash +€5,468
up €5,468 (+12.6%), from €43,528 to €48,996
mainly Trade debts (+€22,412) and Net result for the year (+€9,007)
- Receivables within one year +€5,066
up €5,066 (+30.6%), from €16,555 to €21,621
- Trade debts +€22,412
up €22,412 (+292%), from €7,666 to €30,078
- Reserves +€9,007
up €9,007 (+122%), from €7,365 to €16,372
of which Distributable reserves: +€9,007
- Tax, wage and social debts +€1,742
up €1,742 (+12.5%), from €13,906 to €15,648
of which Taxes: +€1,777
- Staff costs -€3,892
down €3,892 (-28.0%), from €13,879 to €9,987
- Gross operating margin -€1,100
down €1,100 (-4.1%), from €26,561 to €25,461
- Taxes -€456
down €456 (-9.6%), from €4,730 to €4,274
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.
Derived cash bridge
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 | €86,920 | €119,642 | +€32,722 | +37.6% |
| Fixed assets | 21/28 | €4,300 | €3,777 | -€523 | -12.2% |
| Tangible fixed assets | 22/27 | €1,450 | €927 | -€523 | -36.1% |
| Plant, machinery and equipment | 23 | €327 | €475 | +€148 | +45.3% |
| Furniture and vehicles | 24 | €630 | €452 | -€178 | -28.3% |
| Other tangible fixed assets | 26 | €493 | - | -€493 | |
| Financial fixed assets | 28 | €2,850 | €2,850 | = | 0.0% |
| Current assets | 29/58 | €82,620 | €115,865 | +€33,245 | +40.2% |
| Stocks and contracts in progress | 3 | €22,537 | €45,248 | +€22,711 | +101% |
| Stocks | 30/36 | €22,537 | €45,248 | +€22,711 | +101% |
| Amounts receivable within one year | 40/41 | €16,555 | €21,621 | +€5,066 | +30.6% |
| Trade receivables | 40 | €16,555 | €21,621 | +€5,066 | +30.6% |
| Cash at bank and in hand | 54/58 | €43,528 | €48,996 | +€5,468 | +12.6% |
| Total equity and liabilities | 10/49 | €86,920 | €119,642 | +€32,722 | +37.6% |
| Equity | 10/15 | €63,627 | €72,634 | +€9,007 | +14.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,365 | €16,372 | +€9,007 | +122% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €5,505 | €14,512 | +€9,007 | +164% |
| Profit (loss) carried forward | 14 | €37,662 | €37,662 | = | 0.0% |
| Amounts payable | 17/49 | €23,293 | €47,008 | +€23,715 | +102% |
| Amounts payable within one year | 42/48 | €23,293 | €47,007 | +€23,714 | +102% |
| Trade debts | 44 | €7,666 | €30,078 | +€22,412 | +292% |
| Suppliers | 440/4 | €7,666 | €30,078 | +€22,412 | +292% |
| Taxes, remuneration and social security | 45 | €13,906 | €15,648 | +€1,742 | +12.5% |
| Taxes | 450/3 | €10,535 | €12,312 | +€1,777 | +16.9% |
| Remuneration and social security | 454/9 | €3,371 | €3,336 | -€35 | -1.0% |
| Other amounts payable | 47/48 | €1,721 | €1,281 | -€440 | -25.6% |
| Accrued charges and deferred income | 492/3 | - | €1 | +€1 | |
| Remuneration, social security and pensions | 62 | €13,879 | €9,987 | -€3,892 | -28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,167 | €953 | -€214 | -18.3% |
| Other operating charges | 640/8 | €967 | €873 | -€94 | -9.7% |
| Gross operating margin | 9900 | €26,561 | €25,461 | -€1,100 | -4.1% |
| Operating profit (loss) | 9901 | €10,548 | €13,648 | +€3,100 | +29.4% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €313 | €369 | +€56 | +17.9% |
| Recurring financial charges | 65 | €313 | €369 | +€56 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | €10,235 | €13,281 | +€3,046 | +29.8% |
| Income taxes | 67/77 | €4,730 | €4,274 | -€456 | -9.6% |
| Profit (loss) for the period | 9904 | €5,505 | €9,007 | +€3,502 | +63.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,505 | €9,007 | +€3,502 | +63.6% |
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 28 October 2026 via checked.be.