MicroOs: 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.
MicroOs
Largest movements
- Cash +€16,152
up €16,152 (+85.8%), from €18,832 to €34,984
mainly Net result for the year (+€25,008) and Depreciation (+€3,339)
- Tangible fixed assets +€7,804
up €7,804 (+193.8%), from €4,026 to €11,830
of which Land and buildings: +€8,504
- Receivables within one year -€815
down €815 (-9.7%), from €8,438 to €7,622
of which Other amounts receivable: -€1,433
- Reserves +€23,342
up €23,342 (+100.1%), from €23,310 to €46,652
- Trade debts -€2,276
down €2,276 (-73.8%), from €3,085 to €809
- Tax, wage and social debts +€2,192
up €2,192 (+131.5%), from €1,666 to €3,858
- Gross operating margin +€14,867
up €14,867 (+56.8%), from €26,154 to €41,020
- Taxes +€3,717
up €3,717 (+66.6%), from €5,584 to €9,302
- Depreciation +€1,310
up €1,310 (+64.6%), from €2,029 to €3,339
- Financial charges -€676
down €676 (-20.6%), from €3,287 to €2,611
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 | €32,779 | €55,985 | +€23,206 | +70.8% |
| Fixed assets | 21/28 | €4,026 | €11,830 | +€7,804 | +193.8% |
| Tangible fixed assets | 22/27 | €4,026 | €11,830 | +€7,804 | +193.8% |
| Land and buildings | 22 | - | €8,504 | +€8,504 | |
| Furniture and vehicles | 24 | €4,026 | €3,326 | -€700 | -17.4% |
| Current assets | 29/58 | €28,753 | €44,156 | +€15,402 | +53.6% |
| Amounts receivable within one year | 40/41 | €8,438 | €7,622 | -€815 | -9.7% |
| Trade receivables | 40 | €6,544 | €7,161 | +€618 | +9.4% |
| Other amounts receivable | 41 | €1,894 | €461 | -€1,433 | -75.7% |
| Cash at bank and in hand | 54/58 | €18,832 | €34,984 | +€16,152 | +85.8% |
| Deferred charges and accrued income | 490/1 | €1,484 | €1,550 | +€66 | +4.4% |
| Total equity and liabilities | 10/49 | €32,779 | €55,985 | +€23,206 | +70.8% |
| Equity | 10/15 | €26,310 | €49,652 | +€23,342 | +88.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €23,310 | €46,652 | +€23,342 | +100.1% |
| Distributable reserves | 133 | €23,310 | €46,652 | +€23,342 | +100.1% |
| Amounts payable | 17/49 | €6,469 | €6,333 | -€136 | -2.1% |
| Amounts payable within one year | 42/48 | €6,469 | €6,333 | -€136 | -2.1% |
| Trade debts | 44 | €3,085 | €809 | -€2,276 | -73.8% |
| Suppliers | 440/4 | €3,085 | €809 | -€2,276 | -73.8% |
| Taxes, remuneration and social security | 45 | €1,666 | €3,858 | +€2,192 | +131.5% |
| Taxes | 450/3 | €1,666 | €3,858 | +€2,192 | +131.5% |
| Other amounts payable | 47/48 | €1,718 | €1,666 | -€52 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,029 | €3,339 | +€1,310 | +64.6% |
| Other operating charges | 640/8 | €841 | €798 | -€43 | -5.1% |
| Gross operating margin | 9900 | €26,154 | €41,020 | +€14,867 | +56.8% |
| Operating profit (loss) | 9901 | €23,283 | €36,883 | +€13,600 | +58.4% |
| Financial income | 75/76B | €0 | €38 | +€38 | +95475.0% |
| Recurring financial income | 75 | €0 | €38 | +€38 | +95475.0% |
| Financial charges | 65/66B | €3,287 | €2,611 | -€676 | -20.6% |
| Recurring financial charges | 65 | €3,287 | €2,611 | -€676 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €19,996 | €34,310 | +€14,314 | +71.6% |
| Income taxes | 67/77 | €5,584 | €9,302 | +€3,717 | +66.6% |
| Profit (loss) for the period | 9904 | €14,411 | €25,008 | +€10,597 | +73.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,411 | €25,008 | +€10,597 | +73.5% |
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.