MicroSystem: 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.
MicroSystem
Largest movements
- Cash -€23,475
down €23,475 (-42.1%), from €55,798 to €32,323
mainly Investment in fixed assets (net) (-€25,433) and Net result for the year (-€6,740)
- Tangible fixed assets +€11,533
up €11,533 (+34.1%), from €33,854 to €45,387
- Receivables within one year +€3,214
up €3,214 (+88.9%), from €3,615 to €6,829
of which Other amounts receivable: +€2,101
- Profit (loss) carried forward -€6,740
down €6,740 (-8.1%), from €83,145 to €76,405
- Tax, wage and social debts -€1,013
no longer reported in 2025 (was €1,013)
- Trade debts -€961
down €961 (-94.3%), from €1,019 to €58
- Gross operating margin -€3,424
down €3,424 (-29.1%), from €11,761 to €8,338
- Depreciation +€2,655
up €2,655 (+23.6%), from €11,245 to €13,900
- Other operating charges +€303
up €303 (+42.1%), from €721 to €1,024
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 | €93,509 | €84,812 | -€8,697 | -9.3% |
| Fixed assets | 21/28 | €33,854 | €45,387 | +€11,533 | +34.1% |
| Tangible fixed assets | 22/27 | €33,854 | €45,387 | +€11,533 | +34.1% |
| Furniture and vehicles | 24 | €33,854 | €45,387 | +€11,533 | +34.1% |
| Current assets | 29/58 | €59,655 | €39,425 | -€20,230 | -33.9% |
| Amounts receivable within one year | 40/41 | €3,615 | €6,829 | +€3,214 | +88.9% |
| Trade receivables | 40 | €1,115 | €2,228 | +€1,113 | +99.9% |
| Other amounts receivable | 41 | €2,500 | €4,601 | +€2,101 | +84.0% |
| Cash at bank and in hand | 54/58 | €55,798 | €32,323 | -€23,475 | -42.1% |
| Deferred charges and accrued income | 490/1 | €242 | €273 | +€31 | +12.6% |
| Total equity and liabilities | 10/49 | €93,509 | €84,812 | -€8,697 | -9.3% |
| Equity | 10/15 | €91,205 | €84,465 | -€6,740 | -7.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,145 | €76,405 | -€6,740 | -8.1% |
| Amounts payable | 17/49 | €2,304 | €347 | -€1,957 | -84.9% |
| Amounts payable within one year | 42/48 | €2,304 | €347 | -€1,957 | -84.9% |
| Trade debts | 44 | €1,019 | €58 | -€961 | -94.3% |
| Suppliers | 440/4 | €1,019 | €58 | -€961 | -94.3% |
| Taxes, remuneration and social security | 45 | €1,013 | - | -€1,013 | |
| Taxes | 450/3 | €1,013 | - | -€1,013 | |
| Other amounts payable | 47/48 | €272 | €289 | +€17 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,245 | €13,900 | +€2,655 | +23.6% |
| Other operating charges | 640/8 | €721 | €1,024 | +€303 | +42.1% |
| Gross operating margin | 9900 | €11,761 | €8,338 | -€3,424 | -29.1% |
| Operating profit (loss) | 9901 | -€204 | -€6,586 | -€6,382 | -3126.0% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €147 | €153 | +€7 | +4.5% |
| Recurring financial charges | 65 | €147 | €153 | +€7 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | -€344 | -€6,740 | -€6,396 | -1859.9% |
| Profit (loss) for the period | 9904 | -€344 | -€6,740 | -€6,396 | -1859.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€344 | -€6,740 | -€6,396 | -1859.9% |
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 12 October 2026 via checked.be.