ProductMicrobe: 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.
ProductMicrobe
Largest movements
- Cash +€30,321
up €30,321 (+31.3%), from €96,788 to €127,110
mainly Net result for the year (+€60,652) and Receivables within one year (+€9,435)
- Tangible fixed assets +€30,243
up €30,243 (+369.2%), from €8,192 to €38,435
of which Plant, machinery and equipment: +€25,481
- Receivables within one year -€9,435
down €9,435 (-62.4%), from €15,125 to €5,690
of which Trade receivables: -€14,036
- Reserves +€50,652
up €50,652 (+48.5%), from €104,387 to €155,039
- Other debts +€2,321
up €2,321 (+26.2%), from €8,858 to €11,179
- Tax, wage and social debts -€2,141
down €2,141 (-44.8%), from €4,784 to €2,643
of which Taxes: -€2,141
- Gross operating margin +€87,053
up €87,053, from -€23 to €87,030
- Taxes +€20,560
up €20,560, from -€22 to €20,538
- Depreciation +€1,076
up €1,076 (+32.8%), from €3,280 to €4,356
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 | €120,487 | €171,681 | +€51,194 | +42.5% |
| Fixed assets | 21/28 | €8,192 | €38,435 | +€30,243 | +369.2% |
| Tangible fixed assets | 22/27 | €8,192 | €38,435 | +€30,243 | +369.2% |
| Plant, machinery and equipment | 23 | €7,751 | €33,232 | +€25,481 | +328.8% |
| Furniture and vehicles | 24 | €441 | €5,203 | +€4,762 | +1080.0% |
| Current assets | 29/58 | €112,296 | €133,246 | +€20,951 | +18.7% |
| Amounts receivable within one year | 40/41 | €15,125 | €5,690 | -€9,435 | -62.4% |
| Trade receivables | 40 | €15,125 | €1,089 | -€14,036 | -92.8% |
| Other amounts receivable | 41 | - | €4,601 | +€4,601 | |
| Cash at bank and in hand | 54/58 | €96,788 | €127,110 | +€30,321 | +31.3% |
| Deferred charges and accrued income | 490/1 | €382 | €446 | +€64 | +16.8% |
| Total equity and liabilities | 10/49 | €120,487 | €171,681 | +€51,194 | +42.5% |
| Equity | 10/15 | €106,387 | €157,039 | +€50,652 | +47.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €104,387 | €155,039 | +€50,652 | +48.5% |
| Distributable reserves | 133 | €104,387 | €155,039 | +€50,652 | +48.5% |
| Amounts payable | 17/49 | €14,100 | €14,642 | +€542 | +3.8% |
| Amounts payable within one year | 42/48 | €14,100 | €14,642 | +€542 | +3.8% |
| Trade debts | 44 | €458 | €820 | +€362 | +79.0% |
| Suppliers | 440/4 | €458 | €820 | +€362 | +79.0% |
| Taxes, remuneration and social security | 45 | €4,784 | €2,643 | -€2,141 | -44.8% |
| Taxes | 450/3 | €3,034 | €893 | -€2,141 | -70.6% |
| Remuneration and social security | 454/9 | €1,750 | €1,750 | = | 0.0% |
| Other amounts payable | 47/48 | €8,858 | €11,179 | +€2,321 | +26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,280 | €4,356 | +€1,076 | +32.8% |
| Other operating charges | 640/8 | €525 | €631 | +€107 | +20.3% |
| Non-recurring operating charges | 66A | - | €728 | +€728 | |
| Gross operating margin | 9900 | -€23 | €87,030 | +€87,053 | |
| Operating profit (loss) | 9901 | -€3,828 | €81,314 | +€85,142 | |
| Financial income | 75/76B | €32 | - | -€32 | |
| Recurring financial income | 75 | €32 | - | -€32 | |
| Financial charges | 65/66B | €114 | €124 | +€10 | +9.0% |
| Recurring financial charges | 65 | €114 | €124 | +€10 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,910 | €81,190 | +€85,100 | |
| Income taxes | 67/77 | -€22 | €20,538 | +€20,560 | |
| Profit (loss) for the period | 9904 | -€3,888 | €60,652 | +€64,540 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,888 | €60,652 | +€64,540 |
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 4 October 2026 via checked.be.