MICRUROL: 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.
MICRUROL
Largest movements
- Cash +€508,497
up €508,497 (+423.9%), from €119,949 to €628,446
mainly Net result for the year (+€449,264) and Deferred charges and accrued income (+€153,831)
- Deferred charges and accrued income -€153,831
down €153,831 (-83.7%), from €183,785 to €29,954
- Receivables within one year +€57,199
up €57,199 (+288.7%), from €19,813 to €77,012
- Current investments -€57,094
down €57,094 (-4.1%), from €1.4m to €1.3m
- Tangible fixed assets -€43,192
down €43,192 (-17.5%), from €246,650 to €203,458
of which Land and buildings: -€47,425
- Reserves +€358,739
up €358,739 (+20.7%), from €1.7m to €2.1m
of which Tax-exempt reserves: +€273,650
- Other debts +€52,805
up €52,805 (+491.8%), from €10,737 to €63,542
- Provisions -€52,542
down €52,542 (-100.0%), from €52,542 to €0
- Debts after one year -€37,583
down €37,583 (-21.8%), from €172,252 to €134,669
- Gross operating margin -€66,704
down €66,704 (-9.4%), from €713,341 to €646,637
- Provisions -€53,730
down €53,730, from €1,187 to -€52,542
- Financial income +€49,288
up €49,288 (+615.6%), from €8,007 to €57,295
- Taxes +€24,672
up €24,672 (+15.2%), from €162,293 to €186,966
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 | €2,018,564 | €2,332,846 | +€314,281 | +15.6% |
| Fixed assets | 21/28 | €247,650 | €204,458 | -€43,192 | -17.4% |
| Tangible fixed assets | 22/27 | €246,650 | €203,458 | -€43,192 | -17.5% |
| Land and buildings | 22 | €233,679 | €186,254 | -€47,425 | -20.3% |
| Plant, machinery and equipment | 23 | €1,218 | €4,937 | +€3,719 | +305.3% |
| Furniture and vehicles | 24 | €11,753 | €9,266 | -€2,486 | -21.2% |
| Other tangible fixed assets | 26 | - | €3,000 | +€3,000 | |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €1,770,914 | €2,128,388 | +€357,473 | +20.2% |
| Amounts receivable after more than one year | 29 | €51,300 | €54,002 | +€2,702 | +5.3% |
| Other amounts receivable | 291 | €51,300 | €54,002 | +€2,702 | +5.3% |
| Amounts receivable within one year | 40/41 | €19,813 | €77,012 | +€57,199 | +288.7% |
| Other amounts receivable | 41 | €19,813 | €77,012 | +€57,199 | +288.7% |
| Current investments | 50/53 | €1,396,067 | €1,338,973 | -€57,094 | -4.1% |
| Cash at bank and in hand | 54/58 | €119,949 | €628,446 | +€508,497 | +423.9% |
| Deferred charges and accrued income | 490/1 | €183,785 | €29,954 | -€153,831 | -83.7% |
| Total equity and liabilities | 10/49 | €2,018,564 | €2,332,846 | +€314,281 | +15.6% |
| Equity | 10/15 | €1,738,883 | €2,082,081 | +€343,199 | +19.7% |
| Contributions | 10/11 | €6,200 | €8,060 | +€1,860 | +30.0% |
| Reserves | 13 | €1,732,683 | €2,091,422 | +€358,739 | +20.7% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Tax-exempt reserves | 132 | €252,600 | €526,250 | +€273,650 | +108.3% |
| Distributable reserves | 133 | €1,478,223 | €1,565,172 | +€86,949 | +5.9% |
| Profit (loss) carried forward | 14 | €0 | -€17,401 | -€17,401 | |
| Provisions and deferred taxes | 16 | €52,542 | €0 | -€52,542 | -100.0% |
| Provisions for liabilities and charges | 160/5 | €52,542 | €0 | -€52,542 | -100.0% |
| Other liabilities and charges | 164/5 | €52,542 | €0 | -€52,542 | -100.0% |
| Amounts payable | 17/49 | €227,139 | €250,764 | +€23,625 | +10.4% |
| Amounts payable after more than one year | 17 | €172,252 | €134,669 | -€37,583 | -21.8% |
| Financial debts | 170/4 | €172,252 | €134,669 | -€37,583 | -21.8% |
| Amounts payable within one year | 42/48 | €54,887 | €116,095 | +€61,208 | +111.5% |
| Current portion of amounts payable after more than one year | 42 | €36,036 | €37,583 | +€1,547 | +4.3% |
| Trade debts | 44 | €8,114 | €14,971 | +€6,856 | +84.5% |
| Suppliers | 440/4 | €8,114 | €14,971 | +€6,856 | +84.5% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €10,737 | €63,542 | +€52,805 | +491.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,356 | €51,881 | +€2,525 | +5.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €1,187 | -€52,542 | -€53,730 | |
| Other operating charges | 640/8 | €8,581 | €5,250 | -€3,331 | -38.8% |
| Gross operating margin | 9900 | €713,341 | €646,637 | -€66,704 | -9.4% |
| Operating profit (loss) | 9901 | €654,216 | €642,048 | -€12,168 | -1.9% |
| Financial income | 75/76B | €8,007 | €57,295 | +€49,288 | +615.6% |
| Recurring financial income | 75 | €8,007 | €57,295 | +€49,288 | +615.6% |
| Financial charges | 65/66B | €66,455 | €63,114 | -€3,341 | -5.0% |
| Recurring financial charges | 65 | €66,455 | €63,114 | -€3,341 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €595,769 | €636,229 | +€40,461 | +6.8% |
| Income taxes | 67/77 | €162,293 | €186,966 | +€24,672 | +15.2% |
| Profit (loss) for the period | 9904 | €433,475 | €449,264 | +€15,788 | +3.6% |
| Transfer to tax-exempt reserves | 689 | €252,600 | €273,650 | +€21,050 | +8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €180,875 | €175,614 | -€5,262 | -2.9% |
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 8 October 2026 via checked.be.