BP Metaalconstructie: 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.
BP Metaalconstructie
Largest movements
- Tangible fixed assets -€36,776
down €36,776 (-7.4%), from €496,770 to €459,995
of which Land and buildings: -€20,609
- Receivables within one year -€22,494
down €22,494 (-43.9%), from €51,199 to €28,705
of which Trade receivables: -€20,898
- Profit (loss) carried forward -€32,305
down €32,305 (-23.9%), from -€134,948 to -€167,252
- Other debts -€11,771
down €11,771 (-4.0%), from €294,530 to €282,759
- Debts after one year -€9,470
down €9,470 (-13.0%), from €73,092 to €63,622
- Trade debts -€6,250
down €6,250 (-89.1%), from €7,012 to €761
- Gross operating margin -€2,563
down €2,563 (-11.1%), from €23,155 to €20,592
- Financial charges +€1,708
up €1,708 (+17.5%), from €9,771 to €11,478
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.
Cash bridge derived
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 | €578,946 | €521,177 | -€57,769 | -10.0% |
| Fixed assets | 21/28 | €496,771 | €459,996 | -€36,776 | -7.4% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €496,770 | €459,995 | -€36,776 | -7.4% |
| Land and buildings | 22 | €459,379 | €438,770 | -€20,609 | -4.5% |
| Plant, machinery and equipment | 23 | €35,706 | €20,071 | -€15,635 | -43.8% |
| Furniture and vehicles | 24 | €1,686 | €1,154 | -€532 | -31.5% |
| Current assets | 29/58 | €82,175 | €61,181 | -€20,994 | -25.5% |
| Amounts receivable within one year | 40/41 | €51,199 | €28,705 | -€22,494 | -43.9% |
| Trade receivables | 40 | €48,989 | €28,091 | -€20,898 | -42.7% |
| Other amounts receivable | 41 | €2,210 | €614 | -€1,596 | -72.2% |
| Cash at bank and in hand | 54/58 | €26,819 | €28,102 | +€1,282 | +4.8% |
| Deferred charges and accrued income | 490/1 | €4,156 | €4,374 | +€218 | +5.2% |
| Total equity and liabilities | 10/49 | €578,946 | €521,177 | -€57,769 | -10.0% |
| Equity | 10/15 | €65,052 | €32,748 | -€32,305 | -49.7% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€134,948 | -€167,252 | -€32,305 | -23.9% |
| Amounts payable | 17/49 | €513,893 | €488,429 | -€25,465 | -5.0% |
| Amounts payable after more than one year | 17 | €73,092 | €63,622 | -€9,470 | -13.0% |
| Financial debts | 170/4 | €73,092 | €63,622 | -€9,470 | -13.0% |
| Amounts payable within one year | 42/48 | €433,096 | €415,314 | -€17,782 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €10,009 | €10,249 | +€240 | +2.4% |
| Financial debts | 43 | €120,000 | €120,000 | = | 0.0% |
| Other loans | 439 | €120,000 | €120,000 | = | 0.0% |
| Trade debts | 44 | €7,012 | €761 | -€6,250 | -89.1% |
| Suppliers | 440/4 | €7,012 | €761 | -€6,250 | -89.1% |
| Taxes, remuneration and social security | 45 | €1,545 | €1,545 | = | 0.0% |
| Taxes | 450/3 | €1,545 | €1,545 | = | 0.0% |
| Other amounts payable | 47/48 | €294,530 | €282,759 | -€11,771 | -4.0% |
| Accrued charges and deferred income | 492/3 | €7,706 | €9,493 | +€1,787 | +23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,868 | €36,776 | -€92 | -0.3% |
| Other operating charges | 640/8 | €3,970 | €3,948 | -€22 | -0.5% |
| Non-recurring operating charges | 66A | - | €695 | +€695 | |
| Gross operating margin | 9900 | €23,155 | €20,592 | -€2,563 | -11.1% |
| Operating profit (loss) | 9901 | -€17,682 | -€20,826 | -€3,144 | -17.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €9,771 | €11,478 | +€1,708 | +17.5% |
| Recurring financial charges | 65 | €9,771 | €11,478 | +€1,708 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | -€27,453 | -€32,305 | -€4,852 | -17.7% |
| Profit (loss) for the period | 9904 | -€27,453 | -€32,305 | -€4,852 | -17.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,453 | -€32,305 | -€4,852 | -17.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.