MICROMAR: 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.
MICROMAR
Largest movements
- Tangible fixed assets -€11,063
down €11,063 (-37.1%), from €29,855 to €18,792
- Deferred charges and accrued income -€1,266
down €1,266 (-67.5%), from €1,876 to €610
- Cash -€692
down €692 (-20.4%), from €3,389 to €2,697
mainly Net result for the year (-€8,650) and Debts after one year (-€7,911)
- Profit (loss) carried forward -€8,650
down €8,650 (-202.0%), from -€4,283 to -€12,932
- Debts after one year -€7,911
down €7,911 (-31.4%), from €25,176 to €17,264
- Other debts +€5,742
up €5,742 (+164.0%), from €3,501 to €9,243
- Trade debts -€1,790
down €1,790 (-83.5%), from €2,145 to €355
- Tax, wage and social debts -€1,190
down €1,190 (-10.0%), from €11,953 to €10,763
of which Remuneration and social security: -€2,182
- Depreciation +€7,729
up €7,729 (+231.8%), from €3,334 to €11,063
- Gross operating margin +€5,171
up €5,171 (+11.5%), from €44,788 to €49,959
- Other operating charges -€4,893
down €4,893 (-87.8%), from €5,577 to €683
- Staff costs +€4,411
up €4,411 (+10.9%), from €40,649 to €45,060
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,751 | €53,856 | -€12,895 | -19.3% |
| Fixed assets | 21/28 | €29,855 | €18,792 | -€11,063 | -37.1% |
| Tangible fixed assets | 22/27 | €29,855 | €18,792 | -€11,063 | -37.1% |
| Furniture and vehicles | 24 | €29,855 | €18,792 | -€11,063 | -37.1% |
| Current assets | 29/58 | €36,896 | €35,064 | -€1,831 | -5.0% |
| Amounts receivable within one year | 40/41 | €31,631 | €31,758 | +€127 | +0.4% |
| Trade receivables | 40 | €29,131 | €31,758 | +€2,627 | +9.0% |
| Other amounts receivable | 41 | €2,500 | - | -€2,500 | |
| Cash at bank and in hand | 54/58 | €3,389 | €2,697 | -€692 | -20.4% |
| Deferred charges and accrued income | 490/1 | €1,876 | €610 | -€1,266 | -67.5% |
| Total equity and liabilities | 10/49 | €66,751 | €53,856 | -€12,895 | -19.3% |
| Equity | 10/15 | €16,177 | €7,528 | -€8,650 | -53.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,283 | -€12,932 | -€8,650 | -202.0% |
| Amounts payable | 17/49 | €50,574 | €46,329 | -€4,245 | -8.4% |
| Amounts payable after more than one year | 17 | €25,176 | €17,264 | -€7,911 | -31.4% |
| Financial debts | 170/4 | €25,176 | €17,264 | -€7,911 | -31.4% |
| Amounts payable within one year | 42/48 | €25,398 | €28,272 | +€2,875 | +11.3% |
| Current portion of amounts payable after more than one year | 42 | €7,799 | €7,911 | +€113 | +1.4% |
| Trade debts | 44 | €2,145 | €355 | -€1,790 | -83.5% |
| Suppliers | 440/4 | €2,145 | €355 | -€1,790 | -83.5% |
| Taxes, remuneration and social security | 45 | €11,953 | €10,763 | -€1,190 | -10.0% |
| Taxes | 450/3 | €5,480 | €6,472 | +€992 | +18.1% |
| Remuneration and social security | 454/9 | €6,473 | €4,291 | -€2,182 | -33.7% |
| Other amounts payable | 47/48 | €3,501 | €9,243 | +€5,742 | +164.0% |
| Accrued charges and deferred income | 492/3 | - | €792 | +€792 | |
| Remuneration, social security and pensions | 62 | €40,649 | €45,060 | +€4,411 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,334 | €11,063 | +€7,729 | +231.8% |
| Other operating charges | 640/8 | €5,577 | €683 | -€4,893 | -87.8% |
| Gross operating margin | 9900 | €44,788 | €49,959 | +€5,171 | +11.5% |
| Operating profit (loss) | 9901 | -€4,772 | -€6,848 | -€2,076 | -43.5% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €1,404 | €1,806 | +€402 | +28.6% |
| Recurring financial charges | 65 | €1,404 | €1,806 | +€402 | +28.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,176 | -€8,650 | -€2,473 | -40.0% |
| Profit (loss) for the period | 9904 | -€6,176 | -€8,650 | -€2,473 | -40.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,176 | -€8,650 | -€2,473 | -40.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.