MICROMOS: 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.
MICROMOS
Largest movements
- Tangible fixed assets +€26,000
new in 2025: €26,000
- Debts after one year +€45,938
up €45,938 (+37.9%), from €121,223 to €167,161
of which Other amounts payable: +€167,161
- Contributions +€42,100
up €42,100 (+206.4%), from €20,400 to €62,500
- Trade debts -€36,338
no longer reported in 2025 (was €36,338)
- Short-term financial debts -€28,325
no longer reported in 2025 (was €28,325)
of which Credit institutions: -€22,000
- Other debts +€24,300
new in 2025: €24,300
- Turnover +€17,060
up €17,060 (+307.9%), from €5,540 to €22,600
- Gross operating margin +€10,134
up €10,134, from -€3,414 to €6,720
- Purchases and services +€6,926
up €6,926 (+77.4%), from €8,954 to €15,880
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,200 | €28,200 | +€26,000 | +1181.8% |
| Fixed assets | 21/28 | - | €26,000 | +€26,000 | |
| Tangible fixed assets | 22/27 | - | €26,000 | +€26,000 | |
| Plant, machinery and equipment | 23 | - | €26,000 | +€26,000 | |
| Current assets | 29/58 | €2,200 | €2,200 | = | 0.0% |
| Stocks and contracts in progress | 3 | €2,200 | €2,200 | = | 0.0% |
| Stocks | 30/36 | €2,200 | €2,200 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,200 | €28,200 | +€26,000 | +1181.8% |
| Equity | 10/15 | -€212,081 | -€163,261 | +€48,820 | +23.0% |
| Contributions | 10/11 | €20,400 | €62,500 | +€42,100 | +206.4% |
| Capital | 10 | - | €62,500 | +€62,500 | |
| Issued capital | 100 | - | €62,500 | +€62,500 | |
| Uncalled capital | 101 | - | €0 | = | |
| Profit (loss) carried forward | 14 | -€232,481 | -€225,761 | +€6,720 | +2.9% |
| Amounts payable | 17/49 | €214,281 | €191,461 | -€22,820 | -10.6% |
| Amounts payable after more than one year | 17 | €121,223 | €167,161 | +€45,938 | +37.9% |
| Financial debts | 170/4 | €121,223 | - | -€121,223 | |
| Other amounts payable | 178/9 | - | €167,161 | +€167,161 | |
| Amounts payable within one year | 42/48 | €87,584 | €24,300 | -€63,284 | -72.3% |
| Current portion of amounts payable after more than one year | 42 | €22,921 | - | -€22,921 | |
| Financial debts | 43 | €28,325 | - | -€28,325 | |
| Credit institutions | 430/8 | €22,000 | - | -€22,000 | |
| Other loans | 439 | €6,325 | - | -€6,325 | |
| Trade debts | 44 | €36,338 | - | -€36,338 | |
| Suppliers | 440/4 | €36,338 | - | -€36,338 | |
| Other amounts payable | 47/48 | - | €24,300 | +€24,300 | |
| Accrued charges and deferred income | 492/3 | €5,474 | - | -€5,474 | |
| Turnover | 70 | €5,540 | €22,600 | +€17,060 | +307.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €8,954 | €15,880 | +€6,926 | +77.4% |
| Gross operating margin | 9900 | -€3,414 | €6,720 | +€10,134 | |
| Operating profit (loss) | 9901 | -€3,414 | €6,720 | +€10,134 | |
| Profit (loss) for the period before taxes | 9903 | -€3,414 | €6,720 | +€10,134 | |
| Profit (loss) for the period | 9904 | -€3,414 | €6,720 | +€10,134 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,414 | €6,720 | +€10,134 |
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 10 October 2026 via checked.be.