BoMetal 001: 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.
BoMetal 001
Largest movements
- Receivables within one year -€135,431
down €135,431 (-40.0%), from €338,414 to €202,982
of which Trade receivables: -€135,430
- Stocks and contracts +€53,401
up €53,401 (+21.1%), from €253,147 to €306,547
- Tangible fixed assets -€19,091
down €19,091 (-25.5%), from €74,866 to €55,775
of which Plant, machinery and equipment: -€15,718
- Deferred charges and accrued income -€8,842
down €8,842 (-91.7%), from €9,641 to €799
- Cash -€7,124
down €7,124 (-32.4%), from €21,967 to €14,843
mainly Trade debts (-€142,461) and Stocks and contracts (-€53,401)
- Trade debts -€142,461
down €142,461 (-46.3%), from €307,546 to €165,085
- Tax, wage and social debts +€19,631
up €19,631 (+319%), from €6,150 to €25,781
of which Taxes: +€19,489
- Gross operating margin -€54,936
down €54,936 (-47.4%), from €115,967 to €61,030
- Staff costs -€53,094
down €53,094 (-63.1%), from €84,085 to €30,991
- Write-downs -€2,563
no longer reported in 2025 (was €2,563)
- Financial income -€2,017
down €2,017 (-76.8%), from €2,625 to €608
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 | €700,424 | €581,736 | -€118,688 | -16.9% |
| Fixed assets | 21/28 | €77,255 | €56,564 | -€20,691 | -26.8% |
| Intangible fixed assets | 21 | €2,389 | €789 | -€1,600 | -67.0% |
| Tangible fixed assets | 22/27 | €74,866 | €55,775 | -€19,091 | -25.5% |
| Plant, machinery and equipment | 23 | €49,497 | €33,780 | -€15,718 | -31.8% |
| Other tangible fixed assets | 26 | €25,369 | €21,995 | -€3,374 | -13.3% |
| Current assets | 29/58 | €623,169 | €525,172 | -€97,997 | -15.7% |
| Stocks and contracts in progress | 3 | €253,147 | €306,547 | +€53,401 | +21.1% |
| Stocks | 30/36 | €253,147 | €306,547 | +€53,401 | +21.1% |
| Amounts receivable within one year | 40/41 | €338,414 | €202,982 | -€135,431 | -40.0% |
| Trade receivables | 40 | €329,851 | €194,421 | -€135,430 | -41.1% |
| Other amounts receivable | 41 | €8,562 | €8,561 | -€1 | 0.0% |
| Cash at bank and in hand | 54/58 | €21,967 | €14,843 | -€7,124 | -32.4% |
| Deferred charges and accrued income | 490/1 | €9,641 | €799 | -€8,842 | -91.7% |
| Total equity and liabilities | 10/49 | €700,424 | €581,736 | -€118,688 | -16.9% |
| Equity | 10/15 | -€55,421 | -€51,278 | +€4,142 | +7.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,421 | -€54,278 | +€4,142 | +7.1% |
| Amounts payable | 17/49 | €755,844 | €633,014 | -€122,830 | -16.3% |
| Amounts payable within one year | 42/48 | €755,844 | €633,014 | -€122,830 | -16.3% |
| Trade debts | 44 | €307,546 | €165,085 | -€142,461 | -46.3% |
| Suppliers | 440/4 | €307,546 | €165,085 | -€142,461 | -46.3% |
| Taxes, remuneration and social security | 45 | €6,150 | €25,781 | +€19,631 | +319% |
| Taxes | 450/3 | €4,378 | €23,867 | +€19,489 | +445% |
| Remuneration and social security | 454/9 | €1,771 | €1,914 | +€142 | +8.0% |
| Other amounts payable | 47/48 | €442,149 | €442,149 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €84,085 | €30,991 | -€53,094 | -63.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,553 | €20,691 | +€1,138 | +5.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,563 | - | -€2,563 | |
| Other operating charges | 640/8 | €5,206 | €5,361 | +€155 | +3.0% |
| Gross operating margin | 9900 | €115,967 | €61,030 | -€54,936 | -47.4% |
| Operating profit (loss) | 9901 | €4,560 | €3,987 | -€573 | -12.6% |
| Financial income | 75/76B | €2,625 | €608 | -€2,017 | -76.8% |
| Recurring financial income | 75 | €2,625 | €608 | -€2,017 | -76.8% |
| Financial charges | 65/66B | €797 | €452 | -€345 | -43.3% |
| Recurring financial charges | 65 | €797 | €452 | -€345 | -43.3% |
| Profit (loss) for the period before taxes | 9903 | €6,387 | €4,142 | -€2,245 | -35.1% |
| Profit (loss) for the period | 9904 | €6,387 | €4,142 | -€2,245 | -35.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,387 | €4,142 | -€2,245 | -35.1% |
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 25 October 2026 via checked.be.