MicroSystem: what changed
MicroSystem
Largest movements
- Cash -€23,475
down €23,475 (-42.1%), from €55,798 to €32,323
mainly Investment in fixed assets (net) (-€25,433) and Net result for the year (-€6,740)
- Tangible fixed assets +€11,533
up €11,533 (+34.1%), from €33,854 to €45,387
- Receivables within one year +€3,214
up €3,214 (+88.9%), from €3,615 to €6,829
of which Other amounts receivable: +€2,101
- Profit (loss) carried forward -€6,740
down €6,740 (-8.1%), from €83,145 to €76,405
- Tax, wage and social debts -€1,013
no longer reported in 2025 (was €1,013)
- Trade debts -€961
down €961 (-94.3%), from €1,019 to €58
- Gross operating margin -€3,424
down €3,424 (-29.1%), from €11,761 to €8,338
- Depreciation +€2,655
up €2,655 (+23.6%), from €11,245 to €13,900
- Other operating charges +€303
up €303 (+42.1%), from €721 to €1,024
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,509 | €84,812 | -€8,697 | -9.3% |
| Fixed assets | 21/28 | €33,854 | €45,387 | +€11,533 | +34.1% |
| Tangible fixed assets | 22/27 | €33,854 | €45,387 | +€11,533 | +34.1% |
| Furniture and vehicles | 24 | €33,854 | €45,387 | +€11,533 | +34.1% |
| Current assets | 29/58 | €59,655 | €39,425 | -€20,230 | -33.9% |
| Amounts receivable within one year | 40/41 | €3,615 | €6,829 | +€3,214 | +88.9% |
| Trade receivables | 40 | €1,115 | €2,228 | +€1,113 | +99.9% |
| Other amounts receivable | 41 | €2,500 | €4,601 | +€2,101 | +84.0% |
| Cash at bank and in hand | 54/58 | €55,798 | €32,323 | -€23,475 | -42.1% |
| Deferred charges and accrued income | 490/1 | €242 | €273 | +€31 | +12.6% |
| Total equity and liabilities | 10/49 | €93,509 | €84,812 | -€8,697 | -9.3% |
| Equity | 10/15 | €91,205 | €84,465 | -€6,740 | -7.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,145 | €76,405 | -€6,740 | -8.1% |
| Amounts payable | 17/49 | €2,304 | €347 | -€1,957 | -84.9% |
| Amounts payable within one year | 42/48 | €2,304 | €347 | -€1,957 | -84.9% |
| Trade debts | 44 | €1,019 | €58 | -€961 | -94.3% |
| Suppliers | 440/4 | €1,019 | €58 | -€961 | -94.3% |
| Taxes, remuneration and social security | 45 | €1,013 | - | -€1,013 | |
| Taxes | 450/3 | €1,013 | - | -€1,013 | |
| Other amounts payable | 47/48 | €272 | €289 | +€17 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,245 | €13,900 | +€2,655 | +23.6% |
| Other operating charges | 640/8 | €721 | €1,024 | +€303 | +42.1% |
| Gross operating margin | 9900 | €11,761 | €8,338 | -€3,424 | -29.1% |
| Operating profit (loss) | 9901 | -€204 | -€6,586 | -€6,382 | -3,126% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €147 | €153 | +€7 | +4.5% |
| Recurring financial charges | 65 | €147 | €153 | +€7 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | -€344 | -€6,740 | -€6,396 | -1,860% |
| Profit (loss) for the period | 9904 | -€344 | -€6,740 | -€6,396 | -1,860% |
| Profit (loss) for the period to be appropriated | 9905 | -€344 | -€6,740 | -€6,396 | -1,860% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.