ART METAL SERVICES: 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.
ART METAL SERVICES
Largest movements
- Deferred charges and accrued income -€72,687
down €72,687 (-98.1%), from €74,090 to €1,403
- Receivables within one year +€72,682
up €72,682 (+131%), from €55,526 to €128,207
of which Other amounts receivable: +€110,908
- Cash -€15,447
down €15,447 (-79.2%), from €19,502 to €4,055
mainly Receivables within one year (-€72,682) and Trade debts (-€12,594)
- Trade debts -€12,594
down €12,594 (-71.2%), from €17,681 to €5,086
- Profit (loss) carried forward -€9,254
down €9,254 (-7.9%), from €116,603 to €107,349
- Other debts +€6,029
new in 2025: €6,029
- Gross operating margin -€87,217
down €87,217 (-56.5%), from €154,388 to €67,172
- Financial charges -€3,108
down €3,108 (-98.1%), from €3,170 to €61
- Staff costs +€1,729
up €1,729 (+2.3%), from €73,658 to €75,386
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 | €149,118 | €133,665 | -€15,452 | -10.4% |
| Current assets | 29/58 | €149,118 | €133,665 | -€15,452 | -10.4% |
| Amounts receivable within one year | 40/41 | €55,526 | €128,207 | +€72,682 | +131% |
| Trade receivables | 40 | €42,438 | €4,211 | -€38,227 | -90.1% |
| Other amounts receivable | 41 | €13,088 | €123,996 | +€110,908 | +847% |
| Cash at bank and in hand | 54/58 | €19,502 | €4,055 | -€15,447 | -79.2% |
| Deferred charges and accrued income | 490/1 | €74,090 | €1,403 | -€72,687 | -98.1% |
| Total equity and liabilities | 10/49 | €149,118 | €133,665 | -€15,452 | -10.4% |
| Equity | 10/15 | €124,668 | €115,414 | -€9,254 | -7.4% |
| Contributions | 10/11 | €6,205 | €6,205 | +€0 | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,603 | €107,349 | -€9,254 | -7.9% |
| Amounts payable | 17/49 | €24,450 | €18,251 | -€6,199 | -25.4% |
| Amounts payable within one year | 42/48 | €24,450 | €18,251 | -€6,199 | -25.4% |
| Trade debts | 44 | €17,681 | €5,086 | -€12,594 | -71.2% |
| Suppliers | 440/4 | €17,681 | €5,086 | -€12,594 | -71.2% |
| Taxes, remuneration and social security | 45 | €6,769 | €7,135 | +€366 | +5.4% |
| Remuneration and social security | 454/9 | €6,769 | €7,135 | +€366 | +5.4% |
| Other amounts payable | 47/48 | - | €6,029 | +€6,029 | |
| Remuneration, social security and pensions | 62 | €73,658 | €75,386 | +€1,729 | +2.3% |
| Other operating charges | 640/8 | €778 | €1,126 | +€349 | +44.8% |
| Gross operating margin | 9900 | €154,388 | €67,172 | -€87,217 | -56.5% |
| Operating profit (loss) | 9901 | €79,953 | -€9,341 | -€89,294 | |
| Financial income | 75/76B | €225 | €149 | -€77 | -34.0% |
| Recurring financial income | 75 | €225 | €149 | -€77 | -34.0% |
| Financial charges | 65/66B | €3,170 | €61 | -€3,108 | -98.1% |
| Recurring financial charges | 65 | €3,170 | €61 | -€3,108 | -98.1% |
| Profit (loss) for the period before taxes | 9903 | €77,009 | -€9,254 | -€86,262 | |
| Profit (loss) for the period | 9904 | €77,009 | -€9,254 | -€86,262 | |
| Profit (loss) for the period to be appropriated | 9905 | €77,009 | -€9,254 | -€86,262 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.