MICROSYS: 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.
MICROSYS
Largest movements
- Cash +€5,691
up €5,691 (+32.7%), from €17,414 to €23,105
mainly Depreciation (+€7,642) and Net result for the year (+€6,477)
- Tangible fixed assets -€4,369
down €4,369 (-5.0%), from €87,889 to €83,520
of which Land and buildings: -€3,630
- Profit (loss) carried forward +€6,477
up €6,477 (+9.6%), from €67,600 to €74,076
- Current portion of long-term debt -€5,419
down €5,419 (-66.4%), from €8,160 to €2,741
- Debts after one year -€2,742
no longer reported in 2025 (was €2,742)
- Trade debts +€2,299
up €2,299 (+24.9%), from €9,246 to €11,545
- Gross operating margin -€7,847
down €7,847 (-25.7%), from €30,538 to €22,691
- Depreciation -€7,381
down €7,381 (-49.1%), from €15,022 to €7,642
- Other operating charges -€683
down €683 (-14.6%), from €4,673 to €3,990
- Taxes +€572
up €572 (+15.2%), from €3,769 to €4,341
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 | €122,522 | €123,764 | +€1,242 | +1.0% |
| Fixed assets | 21/28 | €88,379 | €84,010 | -€4,369 | -4.9% |
| Tangible fixed assets | 22/27 | €87,889 | €83,520 | -€4,369 | -5.0% |
| Land and buildings | 22 | €84,425 | €80,795 | -€3,630 | -4.3% |
| Furniture and vehicles | 24 | €3,465 | €2,726 | -€739 | -21.3% |
| Financial fixed assets | 28 | €490 | €490 | = | 0.0% |
| Current assets | 29/58 | €34,143 | €39,754 | +€5,611 | +16.4% |
| Amounts receivable within one year | 40/41 | €16,728 | €16,648 | -€80 | -0.5% |
| Trade receivables | 40 | €16,728 | €16,648 | -€80 | -0.5% |
| Cash at bank and in hand | 54/58 | €17,414 | €23,105 | +€5,691 | +32.7% |
| Total equity and liabilities | 10/49 | €122,522 | €123,764 | +€1,242 | +1.0% |
| Equity | 10/15 | €96,200 | €102,676 | +€6,477 | +6.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,600 | €74,076 | +€6,477 | +9.6% |
| Amounts payable | 17/49 | €26,322 | €21,088 | -€5,235 | -19.9% |
| Amounts payable after more than one year | 17 | €2,742 | - | -€2,742 | |
| Financial debts | 170/4 | €2,742 | - | -€2,742 | |
| Amounts payable within one year | 42/48 | €23,580 | €21,088 | -€2,493 | -10.6% |
| Current portion of amounts payable after more than one year | 42 | €8,160 | €2,741 | -€5,419 | -66.4% |
| Trade debts | 44 | €9,246 | €11,545 | +€2,299 | +24.9% |
| Suppliers | 440/4 | €9,246 | €11,545 | +€2,299 | +24.9% |
| Taxes, remuneration and social security | 45 | €5,174 | €5,801 | +€627 | +12.1% |
| Taxes | 450/3 | €5,174 | €5,801 | +€627 | +12.1% |
| Other amounts payable | 47/48 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,022 | €7,642 | -€7,381 | -49.1% |
| Other operating charges | 640/8 | €4,673 | €3,990 | -€683 | -14.6% |
| Gross operating margin | 9900 | €30,538 | €22,691 | -€7,847 | -25.7% |
| Operating profit (loss) | 9901 | €10,843 | €11,059 | +€216 | +2.0% |
| Financial charges | 65/66B | €480 | €241 | -€239 | -49.7% |
| Recurring financial charges | 65 | €480 | €241 | -€239 | -49.7% |
| Profit (loss) for the period before taxes | 9903 | €10,363 | €10,818 | +€455 | +4.4% |
| Income taxes | 67/77 | €3,769 | €4,341 | +€572 | +15.2% |
| Profit (loss) for the period | 9904 | €6,594 | €6,477 | -€117 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,594 | €6,477 | -€117 | -1.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.