O-MICRO-N: 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.
O-MICRO-N
Largest movements
- Tangible fixed assets +€35,950
up €35,950 (+90.7%), from €39,649 to €75,599
of which Furniture and vehicles: +€30,371
- Receivables within one year -€13,998
down €13,998 (-20.5%), from €68,148 to €54,150
of which Trade receivables: -€26,902
- Stocks and contracts +€5,948
up €5,948 (+74.9%), from €7,937 to €13,885
- Reserves +€29,000
up €29,000 (+105.3%), from €27,541 to €56,541
- Trade debts -€27,771
down €27,771 (-78.2%), from €35,531 to €7,760
- Debts after one year +€23,463
up €23,463 (+137.7%), from €17,033 to €40,496
- Current portion of long-term debt +€8,066
up €8,066 (+150.6%), from €5,356 to €13,422
- Tax, wage and social debts -€7,610
down €7,610 (-47.0%), from €16,193 to €8,582
- Gross operating margin +€13,882
up €13,882 (+26.3%), from €52,857 to €66,739
- Depreciation +€9,321
up €9,321 (+101.3%), from €9,201 to €18,522
- Taxes +€1,360
up €1,360 (+10.2%), from €13,305 to €14,665
- Financial charges +€1,103
up €1,103 (+31.1%), from €3,543 to €4,646
- Financial income +€811
up €811 (+139.5%), from €581 to €1,392
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 | €125,542 | €153,315 | +€27,774 | +22.1% |
| Fixed assets | 21/28 | €39,649 | €75,599 | +€35,950 | +90.7% |
| Tangible fixed assets | 22/27 | €39,649 | €75,599 | +€35,950 | +90.7% |
| Plant, machinery and equipment | 23 | €3,914 | €2,175 | -€1,739 | -44.4% |
| Furniture and vehicles | 24 | €23,693 | €54,064 | +€30,371 | +128.2% |
| Other tangible fixed assets | 26 | €12,043 | €19,360 | +€7,317 | +60.8% |
| Current assets | 29/58 | €85,893 | €77,716 | -€8,176 | -9.5% |
| Stocks and contracts in progress | 3 | €7,937 | €13,885 | +€5,948 | +74.9% |
| Stocks | 30/36 | €7,937 | €13,885 | +€5,948 | +74.9% |
| Amounts receivable within one year | 40/41 | €68,148 | €54,150 | -€13,998 | -20.5% |
| Trade receivables | 40 | €48,950 | €22,048 | -€26,902 | -55.0% |
| Other amounts receivable | 41 | €19,198 | €32,102 | +€12,904 | +67.2% |
| Cash at bank and in hand | 54/58 | €6,803 | €7,161 | +€358 | +5.3% |
| Deferred charges and accrued income | 490/1 | €3,005 | €2,521 | -€484 | -16.1% |
| Total equity and liabilities | 10/49 | €125,542 | €153,315 | +€27,774 | +22.1% |
| Equity | 10/15 | €50,251 | €79,649 | +€29,397 | +58.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,541 | €56,541 | +€29,000 | +105.3% |
| Distributable reserves | 133 | €27,541 | €56,541 | +€29,000 | +105.3% |
| Profit (loss) carried forward | 14 | €4,111 | €4,508 | +€397 | +9.7% |
| Amounts payable | 17/49 | €75,291 | €73,667 | -€1,624 | -2.2% |
| Amounts payable after more than one year | 17 | €17,033 | €40,496 | +€23,463 | +137.7% |
| Financial debts | 170/4 | €17,033 | €40,496 | +€23,463 | +137.7% |
| Amounts payable within one year | 42/48 | €57,079 | €29,764 | -€27,315 | -47.9% |
| Current portion of amounts payable after more than one year | 42 | €5,356 | €13,422 | +€8,066 | +150.6% |
| Trade debts | 44 | €35,531 | €7,760 | -€27,771 | -78.2% |
| Suppliers | 440/4 | €35,531 | €7,760 | -€27,771 | -78.2% |
| Taxes, remuneration and social security | 45 | €16,193 | €8,582 | -€7,610 | -47.0% |
| Taxes | 450/3 | €16,193 | €8,582 | -€7,610 | -47.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,178 | €3,407 | +€2,229 | +189.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,201 | €18,522 | +€9,321 | +101.3% |
| Other operating charges | 640/8 | €1,056 | €901 | -€155 | -14.6% |
| Gross operating margin | 9900 | €52,857 | €66,739 | +€13,882 | +26.3% |
| Operating profit (loss) | 9901 | €42,600 | €47,316 | +€4,715 | +11.1% |
| Financial income | 75/76B | €581 | €1,392 | +€811 | +139.5% |
| Recurring financial income | 75 | €581 | €1,392 | +€811 | +139.5% |
| Financial charges | 65/66B | €3,543 | €4,646 | +€1,103 | +31.1% |
| Recurring financial charges | 65 | €3,543 | €4,646 | +€1,103 | +31.1% |
| Profit (loss) for the period before taxes | 9903 | €39,639 | €44,062 | +€4,423 | +11.2% |
| Income taxes | 67/77 | €13,305 | €14,665 | +€1,360 | +10.2% |
| Profit (loss) for the period | 9904 | €26,334 | €29,397 | +€3,064 | +11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,334 | €29,397 | +€3,064 | +11.6% |
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 8 October 2026 via checked.be.