MICYLOU: 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.
MICYLOU
Largest movements
- Receivables within one year +€20,521
up €20,521 (+84.6%), from €24,245 to €44,766
of which Other amounts receivable: +€19,816
- Tangible fixed assets -€12,191
down €12,191 (-19.6%), from €62,313 to €50,122
of which Furniture and vehicles: -€10,540
- Cash -€2,025
down €2,025 (-4.2%), from €47,768 to €45,743
mainly Contributions, distributions and other (-€35,000) and Receivables within one year (-€20,521)
- Other debts +€24,324
up €24,324 (+78.7%), from €30,926 to €55,250
- Debts after one year -€9,356
down €9,356 (-41.1%), from €22,757 to €13,402
- Tax, wage and social debts -€4,723
down €4,723 (-59.7%), from €7,911 to €3,189
of which Taxes: -€6,873
- Reserves -€2,456
down €2,456 (-5.8%), from €42,392 to €39,937
of which Distributable reserves: -€2,456
- Gross operating margin -€7,346
down €7,346 (-10.6%), from €69,600 to €62,255
- Depreciation -€1,268
down €1,268 (-6.7%), from €19,011 to €17,743
- Taxes -€1,013
down €1,013 (-8.9%), from €11,400 to €10,387
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 | €134,325 | €141,660 | +€7,335 | +5.5% |
| Fixed assets | 21/28 | €62,313 | €50,122 | -€12,191 | -19.6% |
| Tangible fixed assets | 22/27 | €62,313 | €50,122 | -€12,191 | -19.6% |
| Land and buildings | 22 | €15,436 | €14,965 | -€471 | -3.1% |
| Plant, machinery and equipment | 23 | €3,065 | €1,886 | -€1,180 | -38.5% |
| Furniture and vehicles | 24 | €43,811 | €33,271 | -€10,540 | -24.1% |
| Current assets | 29/58 | €72,013 | €91,538 | +€19,526 | +27.1% |
| Amounts receivable within one year | 40/41 | €24,245 | €44,766 | +€20,521 | +84.6% |
| Trade receivables | 40 | €14,064 | €14,769 | +€705 | +5.0% |
| Other amounts receivable | 41 | €10,181 | €29,997 | +€19,816 | +194.6% |
| Cash at bank and in hand | 54/58 | €47,768 | €45,743 | -€2,025 | -4.2% |
| Deferred charges and accrued income | 490/1 | - | €1,030 | +€1,030 | |
| Total equity and liabilities | 10/49 | €134,325 | €141,660 | +€7,335 | +5.5% |
| Equity | 10/15 | €60,992 | €58,537 | -€2,456 | -4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €42,392 | €39,937 | -€2,456 | -5.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €40,532 | €38,077 | -€2,456 | -6.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €73,333 | €83,124 | +€9,791 | +13.4% |
| Amounts payable after more than one year | 17 | €22,757 | €13,402 | -€9,356 | -41.1% |
| Financial debts | 170/4 | €22,757 | €13,402 | -€9,356 | -41.1% |
| Amounts payable within one year | 42/48 | €50,176 | €69,722 | +€19,547 | +39.0% |
| Current portion of amounts payable after more than one year | 42 | €8,969 | €9,356 | +€387 | +4.3% |
| Trade debts | 44 | €2,369 | €1,928 | -€442 | -18.6% |
| Suppliers | 440/4 | €2,369 | €1,928 | -€442 | -18.6% |
| Taxes, remuneration and social security | 45 | €7,911 | €3,189 | -€4,723 | -59.7% |
| Taxes | 450/3 | €7,911 | €1,039 | -€6,873 | -86.9% |
| Remuneration and social security | 454/9 | - | €2,150 | +€2,150 | |
| Other amounts payable | 47/48 | €30,926 | €55,250 | +€24,324 | +78.7% |
| Accrued charges and deferred income | 492/3 | €400 | €0 | -€400 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,011 | €17,743 | -€1,268 | -6.7% |
| Other operating charges | 640/8 | €249 | €139 | -€109 | -44.0% |
| Gross operating margin | 9900 | €69,600 | €62,255 | -€7,346 | -10.6% |
| Operating profit (loss) | 9901 | €50,341 | €44,372 | -€5,969 | -11.9% |
| Financial income | 75/76B | €108 | €154 | +€45 | +41.5% |
| Recurring financial income | 75 | €108 | €90 | -€18 | -16.8% |
| Non-recurring financial income | 76B | - | €63 | +€63 | |
| Financial charges | 65/66B | €1,655 | €1,595 | -€61 | -3.7% |
| Recurring financial charges | 65 | €1,655 | €1,282 | -€373 | -22.5% |
| Non-recurring financial charges | 66B | €0 | €312 | +€312 | +312330.0% |
| Profit (loss) for the period before taxes | 9903 | €48,794 | €42,931 | -€5,863 | -12.0% |
| Income taxes | 67/77 | €11,400 | €10,387 | -€1,013 | -8.9% |
| Profit (loss) for the period | 9904 | €37,394 | €32,544 | -€4,850 | -13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,394 | €32,544 | -€4,850 | -13.0% |
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.