O - MIKRON: 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.
O - MIKRON
Largest movements
- Cash +€6,556
up €6,556 (+7.4%), from €88,297 to €94,853
mainly Other debts (+€60,225) and Depreciation (+€3,433)
- Tangible fixed assets -€3,433
down €3,433 (-42.9%), from €8,011 to €4,578
of which Plant, machinery and equipment: -€3,433
- Other debts +€60,225
up €60,225 (+2,006%), from €3,003 to €63,228
- Profit (loss) carried forward -€59,028
down €59,028 (-95.1%), from €62,059 to €3,031
- Tax, wage and social debts +€1,664
new in 2025: €1,664
- Gross operating margin +€7,483
up €7,483, from -€2,634 to €4,849
- Other operating charges -€341
down €341 (-65.6%), from €520 to €179
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.
Derived cash bridge
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 | €98,484 | €101,440 | +€2,956 | +3.0% |
| Fixed assets | 21/28 | €9,433 | €6,000 | -€3,433 | -36.4% |
| Tangible fixed assets | 22/27 | €8,011 | €4,578 | -€3,433 | -42.9% |
| Plant, machinery and equipment | 23 | €8,011 | €4,578 | -€3,433 | -42.9% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Financial fixed assets | 28 | €1,422 | €1,422 | = | 0.0% |
| Current assets | 29/58 | €89,051 | €95,441 | +€6,389 | +7.2% |
| Amounts receivable within one year | 40/41 | €286 | - | -€286 | |
| Other amounts receivable | 41 | €286 | - | -€286 | |
| Cash at bank and in hand | 54/58 | €88,297 | €94,853 | +€6,556 | +7.4% |
| Deferred charges and accrued income | 490/1 | €468 | €587 | +€119 | +25.4% |
| Total equity and liabilities | 10/49 | €98,484 | €101,440 | +€2,956 | +3.0% |
| Equity | 10/15 | €82,698 | €23,670 | -€59,028 | -71.4% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Reserves | 13 | €2,639 | €2,639 | = | 0.0% |
| Distributable reserves | 133 | €2,639 | €2,639 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,059 | €3,031 | -€59,028 | -95.1% |
| Amounts payable | 17/49 | €15,786 | €77,770 | +€61,984 | +393% |
| Amounts payable within one year | 42/48 | €15,561 | €77,534 | +€61,973 | +398% |
| Trade debts | 44 | €12,558 | €12,642 | +€84 | +0.7% |
| Suppliers | 440/4 | €12,558 | €12,642 | +€84 | +0.7% |
| Taxes, remuneration and social security | 45 | - | €1,664 | +€1,664 | |
| Taxes | 450/3 | - | €1,664 | +€1,664 | |
| Other amounts payable | 47/48 | €3,003 | €63,228 | +€60,225 | +2,006% |
| Accrued charges and deferred income | 492/3 | €225 | €236 | +€11 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,433 | €3,433 | = | 0.0% |
| Other operating charges | 640/8 | €520 | €179 | -€341 | -65.6% |
| Gross operating margin | 9900 | -€2,634 | €4,849 | +€7,483 | |
| Operating profit (loss) | 9901 | -€6,587 | €1,236 | +€7,824 | |
| Financial charges | 65/66B | €249 | €265 | +€16 | +6.4% |
| Recurring financial charges | 65 | €249 | €265 | +€16 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,836 | €972 | +€7,808 | |
| Profit (loss) for the period | 9904 | -€6,836 | €972 | +€7,808 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,836 | €972 | +€7,808 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.