AC Métal Design: 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.
AC Métal Design
Largest movements
- Cash +€42,678
up €42,678 (+102%), from €41,700 to €84,377
mainly Net result for the year (+€41,262) and Depreciation (+€10,456)
- Tangible fixed assets -€9,934
down €9,934 (-31.7%), from €31,320 to €21,386
- Receivables within one year +€8,052
up €8,052 (+30.9%), from €26,089 to €34,141
of which Trade receivables: +€8,410
- Stocks and contracts -€3,589
down €3,589 (-32.7%), from €10,988 to €7,399
- Reserves +€40,000
up €40,000 (+72.1%), from €55,500 to €95,500
- Debts after one year -€8,237
down €8,237 (-49.8%), from €16,547 to €8,311
- Trade debts +€4,713
up €4,713 (+2,970%), from €159 to €4,872
- Tax, wage and social debts +€1,572
up €1,572 (+6.4%), from €24,374 to €25,945
- Gross operating margin +€20,355
up €20,355 (+39.5%), from €51,583 to €71,938
- Taxes +€6,463
up €6,463 (+50.6%), from €12,781 to €19,244
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 | €111,447 | €148,816 | +€37,368 | +33.5% |
| Fixed assets | 21/28 | €31,320 | €21,386 | -€9,934 | -31.7% |
| Tangible fixed assets | 22/27 | €31,320 | €21,386 | -€9,934 | -31.7% |
| Furniture and vehicles | 24 | €31,320 | €21,386 | -€9,934 | -31.7% |
| Current assets | 29/58 | €80,127 | €127,429 | +€47,302 | +59.0% |
| Stocks and contracts in progress | 3 | €10,988 | €7,399 | -€3,589 | -32.7% |
| Stocks | 30/36 | €10,988 | €7,399 | -€3,589 | -32.7% |
| Amounts receivable within one year | 40/41 | €26,089 | €34,141 | +€8,052 | +30.9% |
| Trade receivables | 40 | €25,730 | €34,141 | +€8,410 | +32.7% |
| Other amounts receivable | 41 | €359 | - | -€359 | |
| Cash at bank and in hand | 54/58 | €41,700 | €84,377 | +€42,678 | +102% |
| Deferred charges and accrued income | 490/1 | €1,350 | €1,513 | +€163 | +12.0% |
| Total equity and liabilities | 10/49 | €111,447 | €148,816 | +€37,368 | +33.5% |
| Equity | 10/15 | €59,218 | €99,646 | +€40,429 | +68.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €55,500 | €95,500 | +€40,000 | +72.1% |
| Distributable reserves | 133 | €55,500 | €95,500 | +€40,000 | +72.1% |
| Profit (loss) carried forward | 14 | €718 | €1,146 | +€429 | +59.7% |
| Amounts payable | 17/49 | €52,230 | €49,169 | -€3,060 | -5.9% |
| Amounts payable after more than one year | 17 | €16,547 | €8,311 | -€8,237 | -49.8% |
| Financial debts | 170/4 | €16,547 | €8,311 | -€8,237 | -49.8% |
| Amounts payable within one year | 42/48 | €35,682 | €40,859 | +€5,176 | +14.5% |
| Current portion of amounts payable after more than one year | 42 | €8,163 | €8,237 | +€73 | +0.9% |
| Trade debts | 44 | €159 | €4,872 | +€4,713 | +2,970% |
| Suppliers | 440/4 | €159 | €4,872 | +€4,713 | +2,970% |
| Taxes, remuneration and social security | 45 | €24,374 | €25,945 | +€1,572 | +6.4% |
| Taxes | 450/3 | €24,374 | €25,945 | +€1,572 | +6.4% |
| Other amounts payable | 47/48 | €2,987 | €1,805 | -€1,182 | -39.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,475 | €10,456 | -€18 | -0.2% |
| Other operating charges | 640/8 | €691 | €649 | -€42 | -6.1% |
| Gross operating margin | 9900 | €51,583 | €71,938 | +€20,355 | +39.5% |
| Operating profit (loss) | 9901 | €40,418 | €60,833 | +€20,415 | +50.5% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €404 | €328 | -€76 | -18.9% |
| Recurring financial charges | 65 | €404 | €328 | -€76 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €40,016 | €60,505 | +€20,489 | +51.2% |
| Income taxes | 67/77 | €12,781 | €19,244 | +€6,463 | +50.6% |
| Profit (loss) for the period | 9904 | €27,236 | €41,262 | +€14,026 | +51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,236 | €41,262 | +€14,026 | +51.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.