MICROMEGA - DYNAMICS: 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.
MICROMEGA - DYNAMICS
Largest movements
- Cash +€760,585
up €760,585 (+194%), from €391,082 to €1.2m
mainly Net result for the year (+€775,865) and Depreciation (+€278,242)
- Receivables within one year -€165,870
down €165,870 (-27.4%), from €606,123 to €440,253
of which Trade receivables: -€140,388
- Tangible fixed assets -€92,953
down €92,953 (-9.8%), from €948,058 to €855,106
of which Land and buildings: -€60,157
- Intangible fixed assets -€90,700
down €90,700 (-50.3%), from €180,470 to €89,770
- Stocks and contracts -€64,811
down €64,811 (-5.0%), from €1.3m to €1.2m
- Profit (loss) carried forward +€775,865
up €775,865 (+49.0%), from €1.6m to €2.4m
- Debts after one year -€611,515
down €611,515 (-57.5%), from €1.1m to €452,475
- Tax, wage and social debts +€61,221
up €61,221 (+25.4%), from €240,976 to €302,198
of which Taxes: +€97,764
- Trade debts +€52,852
up €52,852 (+34.2%), from €154,342 to €207,194
- Provisions +€44,212
up €44,212 (+78.0%), from €56,685 to €100,897
- Turnover +€1.7m
up €1.7m (+58.3%), from €2.9m to €4.7m
- Purchases and services +€843,058
up €843,058 (+58.5%), from €1.4m to €2.3m
- Gross operating margin +€639,035
up €639,035 (+37.0%), from €1.7m to €2.4m
- Taxes +€82,068
up €82,068 (+4,596%), from €1,786 to €83,854
- Provisions +€75,174
up €75,174, from -€30,962 to €44,212
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 | €3,652,130 | €3,944,426 | +€292,296 | +8.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,128,528 | €944,876 | -€183,653 | -16.3% |
| Intangible fixed assets | 21 | €180,470 | €89,770 | -€90,700 | -50.3% |
| Tangible fixed assets | 22/27 | €948,058 | €855,106 | -€92,953 | -9.8% |
| Land and buildings | 22 | €646,683 | €586,525 | -€60,157 | -9.3% |
| Plant, machinery and equipment | 23 | €152,208 | €117,326 | -€34,882 | -22.9% |
| Furniture and vehicles | 24 | €149,168 | €151,254 | +€2,086 | +1.4% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Current assets | 29/58 | €2,523,601 | €2,999,550 | +€475,949 | +18.9% |
| Stocks and contracts in progress | 3 | €1,293,982 | €1,229,171 | -€64,811 | -5.0% |
| Stocks | 30/36 | €1,293,982 | €1,229,171 | -€64,811 | -5.0% |
| Amounts receivable within one year | 40/41 | €606,123 | €440,253 | -€165,870 | -27.4% |
| Trade receivables | 40 | €556,423 | €416,035 | -€140,388 | -25.2% |
| Other amounts receivable | 41 | €49,700 | €24,218 | -€25,482 | -51.3% |
| Cash at bank and in hand | 54/58 | €391,082 | €1,151,667 | +€760,585 | +194% |
| Deferred charges and accrued income | 490/1 | €232,415 | €178,459 | -€53,955 | -23.2% |
| Total equity and liabilities | 10/49 | €3,652,130 | €3,944,426 | +€292,296 | +8.0% |
| Equity | 10/15 | €1,980,287 | €2,733,398 | +€753,111 | +38.0% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Capital | 10 | €124,000 | €124,000 | = | 0.0% |
| Issued capital | 100 | €124,000 | €124,000 | = | 0.0% |
| Reserves | 13 | €49,900 | €49,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,400 | €12,400 | = | 0.0% |
| Legal reserve | 130 | €12,400 | €12,400 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,584,270 | €2,360,135 | +€775,865 | +49.0% |
| Investment grants | 15 | €222,117 | €199,363 | -€22,753 | -10.2% |
| Provisions and deferred taxes | 16 | €56,685 | €100,897 | +€44,212 | +78.0% |
| Provisions for liabilities and charges | 160/5 | €56,685 | €100,897 | +€44,212 | +78.0% |
| Environmental obligations | 163 | €56,685 | €100,897 | +€44,212 | +78.0% |
| Amounts payable | 17/49 | €1,615,158 | €1,110,131 | -€505,027 | -31.3% |
| Amounts payable after more than one year | 17 | €1,063,989 | €452,475 | -€611,515 | -57.5% |
| Financial debts | 170/4 | €1,063,989 | €452,475 | -€611,515 | -57.5% |
| Amounts payable within one year | 42/48 | €551,169 | €657,656 | +€106,487 | +19.3% |
| Current portion of amounts payable after more than one year | 42 | €81,308 | €66,515 | -€14,794 | -18.2% |
| Financial debts | 43 | €72,872 | €81,749 | +€8,877 | +12.2% |
| Credit institutions | 430/8 | €72,872 | €81,749 | +€8,877 | +12.2% |
| Trade debts | 44 | €154,342 | €207,194 | +€52,852 | +34.2% |
| Suppliers | 440/4 | €154,342 | €207,194 | +€52,852 | +34.2% |
| Taxes, remuneration and social security | 45 | €240,976 | €302,198 | +€61,221 | +25.4% |
| Taxes | 450/3 | €32,067 | €129,831 | +€97,764 | +305% |
| Remuneration and social security | 454/9 | €208,909 | €172,366 | -€36,543 | -17.5% |
| Other amounts payable | 47/48 | €1,670 | €0 | -€1,670 | -100% |
| Turnover | 70 | €2,946,312 | €4,664,352 | +€1.7m | +58.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,441,322 | €2,284,380 | +€843,058 | +58.5% |
| Remuneration, social security and pensions | 62 | €1,217,560 | €1,204,449 | -€13,111 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €310,886 | €278,242 | -€32,644 | -10.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€30,962 | €44,212 | +€75,174 | |
| Other operating charges | 640/8 | €33,961 | €34,474 | +€512 | +1.5% |
| Gross operating margin | 9900 | €1,726,685 | €2,365,720 | +€639,035 | +37.0% |
| Operating profit (loss) | 9901 | €195,240 | €804,344 | +€609,104 | +312% |
| Financial income | 75/76B | €124,663 | €114,575 | -€10,088 | -8.1% |
| Recurring financial income | 75 | €124,663 | €114,575 | -€10,088 | -8.1% |
| Financial charges | 65/66B | €56,985 | €59,200 | +€2,216 | +3.9% |
| Recurring financial charges | 65 | €56,985 | €59,200 | +€2,216 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €262,918 | €859,719 | +€596,801 | +227% |
| Income taxes | 67/77 | €1,786 | €83,854 | +€82,068 | +4,596% |
| Profit (loss) for the period | 9904 | €261,132 | €775,865 | +€514,733 | +197% |
| Profit (loss) for the period to be appropriated | 9905 | €261,132 | €775,865 | +€514,733 | +197% |
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 18 October 2026 via checked.be.