Die Sporen würden gut zu der auf der Seite lichenmaritimes.org beschriebenen Gyalecta truncigena passen. Gemäss Beschreibung in "Die Flechten Baden-Württembergs" wird as Vorkommen auf der Rinde von Laubbäumen beschrieben, was vom Substrat her nicht passt.
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Die Gyalecta jenensis mit ähnlichen aber grösseren Sporen wächst auf Gestein.
Fruchtkörper / Habitus / Wachstumsform
Apothecien eingesenkt im Substrat, hervorbrechend
Substrat, Pflanze
#Picea #Unterseite hängender Ast
Fruchtkörperfarbe / Farbspektrum
Gelb-ocker
Sporenmerkmale
Mauersporen mit 3-4 Quersepten, Septierungen auch quer und ca. 10 einzelnen Zellen
Paraphysen
Fadenförmig schlank
Sporen pro Ascus
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Gyalecta flotowii: Thallus crustose more or less smooth, relatively thin and sometimes inconspicuous, grey-greenish, grey-yellowish. Apothecia urceolate then slightly sessile, more or less immersed in the bark, 0.2-0.4 mm in diameter, disc concave, beige, light brown, cream-orange, light brown-orange, absence of thalline rim, true exiple, smooth to sometimes a little crenellated, cream-orange a little transparent (N.B. Different appearance depending on whether this species is wet or dry, see the photographs). Spores colorless, broadly elliptical to ovoid or nearly spherical, submural with 1-3 longitudinal septa and 3-4 transverse septa, and 6-7 cells, 9-14 (18) x 6-9 (11) µm according to literature; 12-18 x 7-8 (10) µm according to our measurements. Paraphyses simple, septate, regular and not swollen at the top. Photobiont: Trentepohlia. No significant color chemical reactions. Uncommon species (but unspectacular and to be specially sought) growing on the bark of deciduous trees but sometimes also of conifers in woods and oceanic forests.
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N.B. Very similar species to Gyalecta truncigena which has larger and more elongated spores with more cells.