MICROSUPPORT HM: 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.
MICROSUPPORT HM
Largest movements
- Cash -€4,110
down €4,110 (-13.0%), from €31,620 to €27,510
mainly Trade debts (-€6,558) and Net result for the year (-€2,105)
- Tangible fixed assets -€2,043
down €2,043 (-95.4%), from €2,141 to €98
of which Furniture and vehicles: -€1,739
- Receivables within one year -€1,795
down €1,795 (-16.1%), from €11,147 to €9,352
- Stocks and contracts -€715
no longer reported in 2025 (was €715)
- Trade debts -€6,558
down €6,558 (-89.6%), from €7,319 to €761
- Profit (loss) carried forward -€2,105
down €2,105 (-11.8%), from €17,897 to €15,792
- Gross operating margin -€4,476
down €4,476, from €3,134 to -€1,342
- Taxes -€3,800
no longer reported in 2025 (was €3,800)
- Depreciation -€3,096
down €3,096 (-88.8%), from €3,488 to €392
- Financial charges -€452
down €452 (-59.2%), from €764 to €312
- Other operating charges +€51
up €51 (+575%), from €9 to €60
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.
Derived cash bridge
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 | €45,713 | €37,050 | -€8,663 | -19.0% |
| Fixed assets | 21/28 | €2,231 | €188 | -€2,043 | -91.6% |
| Tangible fixed assets | 22/27 | €2,141 | €98 | -€2,043 | -95.4% |
| Plant, machinery and equipment | 23 | €402 | €98 | -€304 | -75.7% |
| Furniture and vehicles | 24 | €1,739 | €0 | -€1,739 | -100.0% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €43,482 | €36,862 | -€6,620 | -15.2% |
| Stocks and contracts in progress | 3 | €715 | - | -€715 | |
| Stocks | 30/36 | €715 | - | -€715 | |
| Amounts receivable within one year | 40/41 | €11,147 | €9,352 | -€1,795 | -16.1% |
| Other amounts receivable | 41 | €11,147 | €9,352 | -€1,795 | -16.1% |
| Cash at bank and in hand | 54/58 | €31,620 | €27,510 | -€4,110 | -13.0% |
| Total equity and liabilities | 10/49 | €45,713 | €37,050 | -€8,663 | -19.0% |
| Equity | 10/15 | €38,367 | €36,262 | -€2,105 | -5.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,870 | €1,870 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,870 | €1,870 | = | 0.0% |
| Legal reserve | 130 | €1,870 | €1,870 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,897 | €15,792 | -€2,105 | -11.8% |
| Amounts payable | 17/49 | €7,346 | €787 | -€6,558 | -89.3% |
| Amounts payable within one year | 42/48 | €7,346 | €787 | -€6,558 | -89.3% |
| Trade debts | 44 | €7,319 | €761 | -€6,558 | -89.6% |
| Suppliers | 440/4 | €7,319 | €761 | -€6,558 | -89.6% |
| Taxes, remuneration and social security | 45 | €27 | €27 | = | 0.0% |
| Taxes | 450/3 | €27 | €27 | = | 0.0% |
| Non-recurring operating income | 76A | €8,264 | €230 | -€8,035 | -97.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,488 | €392 | -€3,096 | -88.8% |
| Other operating charges | 640/8 | €9 | €60 | +€51 | +575% |
| Non-recurring operating charges | 66A | €9,652 | - | -€9,652 | |
| Gross operating margin | 9900 | €3,134 | -€1,342 | -€4,476 | |
| Operating profit (loss) | 9901 | -€10,015 | -€1,793 | +€8,222 | +82.1% |
| Financial charges | 65/66B | €764 | €312 | -€452 | -59.2% |
| Recurring financial charges | 65 | €764 | €312 | -€452 | -59.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,779 | -€2,105 | +€8,674 | +80.5% |
| Income taxes | 67/77 | €3,800 | - | -€3,800 | |
| Profit (loss) for the period | 9904 | -€14,579 | -€2,105 | +€12,474 | +85.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,579 | -€2,105 | +€12,474 | +85.6% |
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 20 October 2026 via checked.be.