AC METALEC: 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.
What changed
AC METALEC
NACE 25.530, Machining of metals
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€313,470
2024 · €171,168+€142,303
Equity
€543,534
2024 · €544,043-€510
Cash
€637,480
2024 · €648,658-€11,178
Balance sheet total
€2.0m
2024 · €1.5m+€517,792
Largest movements
Assets
- Receivables after one year +€550,000
up €550,000 (+440%), from €125,000 to €675,000
- Receivables within one year -€39,875
down €39,875 (-7.1%), from €561,717 to €521,842
of which Other amounts receivable: -€75,650
Equity and liabilities
- Debts after one year +€575,000
up €575,000 (+3,038%), from €18,924 to €593,924
- Trade debts -€87,340
down €87,340 (-16.4%), from €531,632 to €444,292
- Accrued charges and deferred income +€20,283
up €20,283 (+27.6%), from €73,387 to €93,670
Income statement
- Gross operating margin +€143,378
up €143,378 (+26.8%), from €535,175 to €678,552
- Write-downs -€96,396
down €96,396 (-98.5%), from €97,870 to €1,474
- Taxes +€37,114
up €37,114 (+5,185%), from €716 to €37,830
- Staff costs +€32,486
up €32,486 (+14.2%), from €228,087 to €260,573
- Financial charges +€19,916
up €19,916 (+151%), from €13,176 to €33,091
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.
Result 2024
€171,168
Gross operating margin
+€143,378
Staff costs
-€32,486
Depreciation
+€1,059
Write-downs
+€96,396
Provisions
+€777
Other operating charges
-€2,840
Financial income
-€6,874
Financial charges
-€19,916
Taxes
-€37,114
Deferred taxes and other
-€77
Result 2025
€313,470
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€224,304
Investment
-€47,894
Financing
+€261,020
Cash 2024
€648,658
From operations (derived)
-€224,304
Net result for the year
+€313,470
Depreciation
+€29,049
Receivables after one year
-€550,000
Receivables within one year
+€39,875
Provisions
-€308
Trade debts
-€87,340
Tax, wage and social debts
+€5,520
Other debts
+€5,147
Accrued charges and deferred income
+€20,283
Investment (derived)
-€47,894
Investment in fixed assets (net)
-€47,894
Financing
+€261,020
Debts after one year
+€575,000
Contributions, distributions and other
-€313,980
Cash 2025
€637,480
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,498,654 | €2,016,447 | +€517,792 | +34.6% |
| Fixed assets | 21/28 | €163,280 | €182,125 | +€18,845 | +11.5% |
| Tangible fixed assets | 22/27 | €163,280 | €182,125 | +€18,845 | +11.5% |
| Land and buildings | 22 | €145,477 | €129,192 | -€16,284 | -11.2% |
| Plant, machinery and equipment | 23 | €12,166 | €49,265 | +€37,098 | +305% |
| Furniture and vehicles | 24 | €3,255 | €2,199 | -€1,056 | -32.4% |
| Leasing and similar rights | 25 | €2,382 | €1,469 | -€913 | -38.3% |
| Current assets | 29/58 | €1,335,375 | €1,834,322 | +€498,947 | +37.4% |
| Amounts receivable after more than one year | 29 | €125,000 | €675,000 | +€550,000 | +440% |
| Other amounts receivable | 291 | €125,000 | €675,000 | +€550,000 | +440% |
| Amounts receivable within one year | 40/41 | €561,717 | €521,842 | -€39,875 | -7.1% |
| Trade receivables | 40 | €486,067 | €521,842 | +€35,775 | +7.4% |
| Other amounts receivable | 41 | €75,650 | - | -€75,650 | |
| Cash at bank and in hand | 54/58 | €648,658 | €637,480 | -€11,178 | -1.7% |
| Total equity and liabilities | 10/49 | €1,498,654 | €2,016,447 | +€517,792 | +34.6% |
| Equity | 10/15 | €544,043 | €543,534 | -€510 | -0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €525,443 | €524,934 | -€510 | -0.1% |
| Tax-exempt reserves | 132 | €35,698 | €34,465 | -€1,233 | -3.5% |
| Distributable reserves | 133 | €489,745 | €490,468 | +€723 | +0.1% |
| Provisions and deferred taxes | 16 | €98,754 | €98,446 | -€308 | -0.3% |
| Provisions for liabilities and charges | 160/5 | €97,250 | €97,250 | = | 0.0% |
| Other liabilities and charges | 164/5 | €97,250 | €97,250 | = | 0.0% |
| Deferred taxes | 168 | €1,504 | €1,196 | -€308 | -20.5% |
| Amounts payable | 17/49 | €855,857 | €1,374,467 | +€518,610 | +60.6% |
| Amounts payable after more than one year | 17 | €18,924 | €593,924 | +€575,000 | +3,038% |
| Financial debts | 170/4 | €18,924 | €593,924 | +€575,000 | +3,038% |
| Amounts payable within one year | 42/48 | €763,546 | €686,873 | -€76,673 | -10.0% |
| Trade debts | 44 | €531,632 | €444,292 | -€87,340 | -16.4% |
| Suppliers | 440/4 | €531,632 | €444,292 | -€87,340 | -16.4% |
| Taxes, remuneration and social security | 45 | €25,510 | €31,030 | +€5,520 | +21.6% |
| Taxes | 450/3 | €9,894 | €12,928 | +€3,034 | +30.7% |
| Remuneration and social security | 454/9 | €15,616 | €18,102 | +€2,486 | +15.9% |
| Other amounts payable | 47/48 | €206,404 | €211,551 | +€5,147 | +2.5% |
| Accrued charges and deferred income | 492/3 | €73,387 | €93,670 | +€20,283 | +27.6% |
| Non-recurring operating income | 76A | €183 | - | -€183 | |
| Remuneration, social security and pensions | 62 | €228,087 | €260,573 | +€32,486 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,108 | €29,049 | -€1,059 | -3.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €97,870 | €1,474 | -€96,396 | -98.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €2,099 | €1,322 | -€777 | -37.0% |
| Other operating charges | 640/8 | €4,951 | €7,791 | +€2,840 | +57.4% |
| Gross operating margin | 9900 | €535,175 | €678,552 | +€143,378 | +26.8% |
| Operating profit (loss) | 9901 | €172,061 | €378,344 | +€206,283 | +120% |
| Financial income | 75/76B | €12,613 | €5,740 | -€6,874 | -54.5% |
| Recurring financial income | 75 | €12,613 | €5,740 | -€6,874 | -54.5% |
| Financial charges | 65/66B | €13,176 | €33,091 | +€19,916 | +151% |
| Recurring financial charges | 65 | €13,176 | €33,091 | +€19,916 | +151% |
| Profit (loss) for the period before taxes | 9903 | €171,498 | €350,992 | +€179,494 | +105% |
| Transfer from deferred taxes | 780 | €385 | €308 | -€77 | -20.0% |
| Income taxes | 67/77 | €716 | €37,830 | +€37,114 | +5,185% |
| Profit (loss) for the period | 9904 | €171,168 | €313,470 | +€142,303 | +83.1% |
| Transfer from tax-exempt reserves | 789 | €1,156 | €1,233 | +€77 | +6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €172,323 | €314,703 | +€142,380 | +82.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.