MicroStart Support: 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.
MicroStart Support
Largest movements
- Receivables after one year -€190,521
down €190,521 (-41.5%), from €459,000 to €268,479
- Intangible fixed assets +€84,642
up €84,642 (+192.0%), from €44,081 to €128,723
- Cash +€82,696
up €82,696 (+63.3%), from €130,620 to €213,316
mainly Debts after one year (+€377,000) and Receivables after one year (+€190,521)
- Receivables within one year -€68,971
down €68,971 (-12.0%), from €574,942 to €505,971
of which Trade receivables: -€35,437
- Tangible fixed assets -€20,554
down €20,554 (-79.6%), from €25,819 to €5,265
of which Other tangible fixed assets: -€16,483
- Accrued charges and deferred income -€460,696
down €460,696 (-49.9%), from €923,702 to €463,006
- Debts after one year +€377,000
up €377,000 (+837.8%), from €45,000 to €422,000
- Debts within one year -€51,387
down €51,387 (-18.6%), from €276,387 to €225,000
of which Trade debts: -€155,209
- Profit (loss) carried forward +€42,316
up €42,316 (+51.3%), from -€82,448 to -€40,132
- Reserves -€15,921
down €15,921 (-15.3%), from €103,921 to €88,000
- Purchases and services -€197,829
down €197,829 (-36.4%), from €544,078 to €346,249
- Turnover +€101,801
new in 2025: €101,801
- Depreciation +€39,364
up €39,364 (+197.6%), from €19,924 to €59,288
- Staff costs -€30,922
down €30,922 (-3.8%), from €807,993 to €777,071
- Other operating charges +€10,532
up €10,532 (+12.8%), from €82,538 to €93,070
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 | €1,266,562 | €1,157,874 | -€108,688 | -8.6% |
| Fixed assets | 21/28 | €101,433 | €166,621 | +€65,188 | +64.3% |
| Intangible fixed assets | 21 | €44,081 | €128,723 | +€84,642 | +192.0% |
| Tangible fixed assets | 22/27 | €25,819 | €5,265 | -€20,554 | -79.6% |
| Furniture and vehicles | 24 | €9,336 | €5,265 | -€4,071 | -43.6% |
| Other tangible fixed assets | 26 | €16,483 | €0 | -€16,483 | -100.0% |
| Financial fixed assets | 28 | €31,533 | €32,633 | +€1,100 | +3.5% |
| Current assets | 29/58 | €1,165,129 | €991,253 | -€173,876 | -14.9% |
| Amounts receivable after more than one year | 29 | €459,000 | €268,479 | -€190,521 | -41.5% |
| Other amounts receivable | 291 | €459,000 | €268,479 | -€190,521 | -41.5% |
| Amounts receivable within one year | 40/41 | €574,942 | €505,971 | -€68,971 | -12.0% |
| Trade receivables | 40 | €52,371 | €16,934 | -€35,437 | -67.7% |
| Other amounts receivable | 41 | €522,571 | €489,037 | -€33,534 | -6.4% |
| Cash at bank and in hand | 54/58 | €130,620 | €213,316 | +€82,696 | +63.3% |
| Deferred charges and accrued income | 490/1 | €567 | €3,487 | +€2,920 | +515.0% |
| Total equity and liabilities | 10/49 | €1,266,562 | €1,157,874 | -€108,688 | -8.6% |
| Equity | 10/15 | €21,473 | €47,868 | +€26,395 | +122.9% |
| Reserves | 13 | €103,921 | €88,000 | -€15,921 | -15.3% |
| Profit (loss) carried forward | 14 | -€82,448 | -€40,132 | +€42,316 | +51.3% |
| Investment grants | 15 | €0 | - | = | |
| Amounts payable | 17/49 | €1,245,089 | €1,110,006 | -€135,083 | -10.8% |
| Amounts payable after more than one year | 17 | €45,000 | €422,000 | +€377,000 | +837.8% |
| Trade debts | 175 | €45,000 | €422,000 | +€377,000 | +837.8% |
| Amounts payable within one year | 42/48 | €276,387 | €225,000 | -€51,387 | -18.6% |
| Trade debts | 44 | €188,261 | €33,052 | -€155,209 | -82.4% |
| Suppliers | 440/4 | €188,261 | €33,052 | -€155,209 | -82.4% |
| Taxes, remuneration and social security | 45 | €85,766 | €142,948 | +€57,182 | +66.7% |
| Taxes | 450/3 | €98 | €24,469 | +€24,371 | +24868.4% |
| Remuneration and social security | 454/9 | €85,668 | €118,479 | +€32,811 | +38.3% |
| Accrued charges and deferred income | 492/3 | €923,702 | €463,006 | -€460,696 | -49.9% |
| Turnover | 70 | - | €101,801 | +€101,801 | |
| Non-recurring operating income | 76A | €201,772 | €200,000 | -€1,772 | -0.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €544,078 | €346,249 | -€197,829 | -36.4% |
| Remuneration, social security and pensions | 62 | €807,993 | €777,071 | -€30,922 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,924 | €59,288 | +€39,364 | +197.6% |
| Other operating charges | 640/8 | €82,538 | €93,070 | +€10,532 | +12.8% |
| Gross operating margin | 9900 | €955,549 | €963,017 | +€7,468 | +0.8% |
| Operating profit (loss) | 9901 | €45,094 | €33,588 | -€11,506 | -25.5% |
| Financial income | 75/76B | €2,752 | €26 | -€2,726 | -99.1% |
| Recurring financial income | 75 | €2,752 | €26 | -€2,726 | -99.1% |
| Financial charges | 65/66B | €12,088 | €7,220 | -€4,868 | -40.3% |
| Recurring financial charges | 65 | €12,088 | €7,220 | -€4,868 | -40.3% |
| Profit (loss) for the period before taxes | 9903 | €35,758 | €26,394 | -€9,364 | -26.2% |
| Profit (loss) for the period | 9904 | €35,758 | €26,394 | -€9,364 | -26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €35,758 | €26,394 | -€9,364 | -26.2% |
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.