MICROPERIO: 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.
MICROPERIO
Largest movements
- Cash -€440,445
down €440,445 (-61.8%), from €712,841 to €272,396
mainly Contributions, distributions and other (-€1.0m) and Deferred charges and accrued income (-€12,937)
- Deferred charges and accrued income +€12,937
up €12,937 (+38.4%), from €33,723 to €46,660
- Profit (loss) carried forward -€715,838
down €715,838 (-99.2%), from €721,531 to €5,692
- Other debts +€299,224
up €299,224 (+3943.5%), from €7,588 to €306,811
- Gross operating margin -€20,968
down €20,968 (-5.0%), from €421,831 to €400,863
- Taxes -€6,420
down €6,420 (-6.3%), from €101,689 to €95,269
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 | €747,755 | €325,402 | -€422,353 | -56.5% |
| Fixed assets | 21/28 | €1,191 | €2,076 | +€885 | +74.3% |
| Tangible fixed assets | 22/27 | €1,191 | €2,076 | +€885 | +74.3% |
| Furniture and vehicles | 24 | €1,191 | €2,076 | +€885 | +74.3% |
| Current assets | 29/58 | €746,564 | €323,326 | -€423,238 | -56.7% |
| Amounts receivable within one year | 40/41 | €0 | €4,270 | +€4,270 | |
| Other amounts receivable | 41 | €0 | €4,270 | +€4,270 | |
| Cash at bank and in hand | 54/58 | €712,841 | €272,396 | -€440,445 | -61.8% |
| Deferred charges and accrued income | 490/1 | €33,723 | €46,660 | +€12,937 | +38.4% |
| Total equity and liabilities | 10/49 | €747,755 | €325,402 | -€422,353 | -56.5% |
| Equity | 10/15 | €726,531 | €10,692 | -€715,838 | -98.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €721,531 | €5,692 | -€715,838 | -99.2% |
| Amounts payable | 17/49 | €21,225 | €314,710 | +€293,485 | +1382.8% |
| Amounts payable within one year | 42/48 | €21,225 | €314,710 | +€293,485 | +1382.8% |
| Trade debts | 44 | €2,437 | €3,398 | +€962 | +39.5% |
| Suppliers | 440/4 | €2,437 | €3,398 | +€962 | +39.5% |
| Taxes, remuneration and social security | 45 | €11,200 | €4,500 | -€6,700 | -59.8% |
| Taxes | 450/3 | €11,200 | €4,500 | -€6,700 | -59.8% |
| Other amounts payable | 47/48 | €7,588 | €306,811 | +€299,224 | +3943.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €696 | €844 | +€148 | +21.3% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340.4% |
| Gross operating margin | 9900 | €421,831 | €400,863 | -€20,968 | -5.0% |
| Operating profit (loss) | 9901 | €421,017 | €399,498 | -€21,518 | -5.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €44 | €68 | +€24 | +55.2% |
| Recurring financial charges | 65 | €44 | €68 | +€24 | +55.2% |
| Profit (loss) for the period before taxes | 9903 | €420,973 | €399,431 | -€21,542 | -5.1% |
| Income taxes | 67/77 | €101,689 | €95,269 | -€6,420 | -6.3% |
| Profit (loss) for the period | 9904 | €319,284 | €304,162 | -€15,122 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €319,284 | €304,162 | -€15,122 | -4.7% |
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 29 September 2026 via checked.be.