MICROMERITICS: 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.
MICROMERITICS
Largest movements
- Receivables within one year +€141,621
up €141,621 (+56.3%), from €251,676 to €393,297
of which Trade receivables: +€124,233
- Cash +€140,555
up €140,555 (+50.8%), from €276,464 to €417,019
mainly Trade debts (+€135,272) and Stocks and contracts (+€61,564)
- Stocks and contracts -€61,564
down €61,564 (-41.2%), from €149,573 to €88,009
- Intangible fixed assets -€25,433
down €25,433 (-28.0%), from €90,917 to €65,484
- Trade debts +€135,272
up €135,272 (+728.1%), from €18,580 to €153,852
- Reserves +€47,434
up €47,434 (+10.5%), from €449,796 to €497,230
of which Distributable reserves: +€47,434
- Gross operating margin -€65,219
down €65,219 (-11.8%), from €553,005 to €487,787
- Staff costs -€61,220
down €61,220 (-14.9%), from €410,814 to €349,593
- Taxes +€17,941
up €17,941 (+156.9%), from €11,433 to €29,374
- Financial charges -€14,678
down €14,678 (-52.8%), from €27,800 to €13,122
- Financial income +€10,169
up €10,169 (+424.6%), from €2,395 to €12,564
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 | €795,367 | €983,998 | +€188,631 | +23.7% |
| Fixed assets | 21/28 | €111,300 | €78,249 | -€33,051 | -29.7% |
| Intangible fixed assets | 21 | €90,917 | €65,484 | -€25,433 | -28.0% |
| Tangible fixed assets | 22/27 | €3,323 | €2,130 | -€1,193 | -35.9% |
| Furniture and vehicles | 24 | €3,281 | €2,130 | -€1,151 | -35.1% |
| Other tangible fixed assets | 26 | €42 | - | -€42 | |
| Financial fixed assets | 28 | €17,059 | €10,634 | -€6,425 | -37.7% |
| Current assets | 29/58 | €684,068 | €905,749 | +€221,682 | +32.4% |
| Stocks and contracts in progress | 3 | €149,573 | €88,009 | -€61,564 | -41.2% |
| Stocks | 30/36 | €149,573 | €88,009 | -€61,564 | -41.2% |
| Amounts receivable within one year | 40/41 | €251,676 | €393,297 | +€141,621 | +56.3% |
| Trade receivables | 40 | €251,676 | €375,909 | +€124,233 | +49.4% |
| Other amounts receivable | 41 | - | €17,388 | +€17,388 | |
| Cash at bank and in hand | 54/58 | €276,464 | €417,019 | +€140,555 | +50.8% |
| Deferred charges and accrued income | 490/1 | €6,354 | €7,425 | +€1,071 | +16.9% |
| Total equity and liabilities | 10/49 | €795,367 | €983,998 | +€188,631 | +23.7% |
| Equity | 10/15 | €630,217 | €677,651 | +€47,434 | +7.5% |
| Contributions | 10/11 | €180,421 | €180,421 | = | 0.0% |
| Capital | 10 | €180,421 | €180,421 | = | 0.0% |
| Issued capital | 100 | €230,000 | €230,000 | = | 0.0% |
| Uncalled capital | 101 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €449,796 | €497,230 | +€47,434 | +10.5% |
| Non-distributable reserves | 130/1 | €23,000 | €23,000 | = | 0.0% |
| Legal reserve | 130 | €23,000 | €23,000 | = | 0.0% |
| Distributable reserves | 133 | €426,796 | €474,230 | +€47,434 | +11.1% |
| Provisions and deferred taxes | 16 | €140 | - | -€140 | |
| Provisions for liabilities and charges | 160/5 | €140 | - | -€140 | |
| Environmental obligations | 163 | €140 | - | -€140 | |
| Amounts payable | 17/49 | €165,010 | €306,347 | +€141,337 | +85.7% |
| Amounts payable within one year | 42/48 | €95,068 | €237,446 | +€142,378 | +149.8% |
| Trade debts | 44 | €18,580 | €153,852 | +€135,272 | +728.1% |
| Suppliers | 440/4 | €18,580 | €153,852 | +€135,272 | +728.1% |
| Taxes, remuneration and social security | 45 | €76,489 | €83,594 | +€7,106 | +9.3% |
| Taxes | 450/3 | €25,401 | €43,753 | +€18,351 | +72.2% |
| Remuneration and social security | 454/9 | €51,087 | €39,842 | -€11,246 | -22.0% |
| Accrued charges and deferred income | 492/3 | €69,942 | €68,902 | -€1,041 | -1.5% |
| Remuneration, social security and pensions | 62 | €410,814 | €349,593 | -€61,220 | -14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,056 | €26,626 | -€1,430 | -5.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €34,637 | €31,569 | -€3,069 | -8.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€392 | -€140 | +€252 | +64.3% |
| Other operating charges | 640/8 | €2,043 | €2,773 | +€730 | +35.7% |
| Gross operating margin | 9900 | €553,005 | €487,787 | -€65,219 | -11.8% |
| Operating profit (loss) | 9901 | €77,848 | €77,366 | -€482 | -0.6% |
| Financial income | 75/76B | €2,395 | €12,564 | +€10,169 | +424.6% |
| Recurring financial income | 75 | €2,395 | €12,564 | +€10,169 | +424.6% |
| Financial charges | 65/66B | €27,800 | €13,122 | -€14,678 | -52.8% |
| Recurring financial charges | 65 | €27,800 | €13,122 | -€14,678 | -52.8% |
| Profit (loss) for the period before taxes | 9903 | €52,443 | €76,808 | +€24,364 | +46.5% |
| Income taxes | 67/77 | €11,433 | €29,374 | +€17,941 | +156.9% |
| Profit (loss) for the period | 9904 | €41,010 | €47,434 | +€6,424 | +15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €41,010 | €47,434 | +€6,424 | +15.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.