CD METAL CONSTRUCT: 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.
CD METAL CONSTRUCT
Largest movements
- Receivables within one year -€31,306
down €31,306 (-80.1%), from €39,074 to €7,768
of which Trade receivables: -€30,442
- Tangible fixed assets -€21,262
down €21,262 (-3.4%), from €617,411 to €596,149
of which Land and buildings: -€21,019
- Cash +€18,682
up €18,682 (+79.1%), from €23,622 to €42,304
mainly Receivables within one year (+€31,306) and Depreciation (+€25,512)
- Debts after one year -€37,318
down €37,318 (-6.0%), from €622,853 to €585,536
- Reserves +€7,400
up €7,400 (+81.9%), from €9,035 to €16,435
- Gross operating margin +€53,873
up €53,873 (+71.2%), from €75,695 to €129,568
- Staff costs +€50,405
up €50,405 (+511%), from €9,856 to €60,261
- Taxes +€2,072
up €2,072 (+202%), from €1,028 to €3,100
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 | €700,202 | €670,805 | -€29,397 | -4.2% |
| Fixed assets | 21/28 | €617,411 | €596,149 | -€21,262 | -3.4% |
| Tangible fixed assets | 22/27 | €617,411 | €596,149 | -€21,262 | -3.4% |
| Land and buildings | 22 | €557,704 | €536,685 | -€21,019 | -3.8% |
| Plant, machinery and equipment | 23 | €802 | - | -€802 | |
| Furniture and vehicles | 24 | - | €1,378 | +€1,378 | |
| Other tangible fixed assets | 26 | €58,905 | €58,086 | -€819 | -1.4% |
| Current assets | 29/58 | €82,791 | €74,657 | -€8,135 | -9.8% |
| Stocks and contracts in progress | 3 | €15,850 | €15,000 | -€850 | -5.4% |
| Stocks | 30/36 | €15,850 | €15,000 | -€850 | -5.4% |
| Amounts receivable within one year | 40/41 | €39,074 | €7,768 | -€31,306 | -80.1% |
| Trade receivables | 40 | €36,332 | €5,891 | -€30,442 | -83.8% |
| Other amounts receivable | 41 | €2,742 | €1,877 | -€865 | -31.5% |
| Current investments | 50/53 | - | €493 | +€493 | |
| Cash at bank and in hand | 54/58 | €23,622 | €42,304 | +€18,682 | +79.1% |
| Deferred charges and accrued income | 490/1 | €4,245 | €9,091 | +€4,847 | +114% |
| Total equity and liabilities | 10/49 | €700,202 | €670,805 | -€29,397 | -4.2% |
| Equity | 10/15 | €19,459 | €26,875 | +€7,415 | +38.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €9,035 | €16,435 | +€7,400 | +81.9% |
| Distributable reserves | 133 | €9,035 | €16,435 | +€7,400 | +81.9% |
| Profit (loss) carried forward | 14 | €4,224 | €4,240 | +€15 | +0.4% |
| Amounts payable | 17/49 | €680,743 | €643,931 | -€36,813 | -5.4% |
| Amounts payable after more than one year | 17 | €622,853 | €585,536 | -€37,318 | -6.0% |
| Financial debts | 170/4 | €622,853 | €585,536 | -€37,318 | -6.0% |
| Amounts payable within one year | 42/48 | €57,890 | €57,778 | -€112 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €35,993 | €37,318 | +€1,325 | +3.7% |
| Trade debts | 44 | €10,076 | €10,597 | +€522 | +5.2% |
| Suppliers | 440/4 | €10,076 | €10,597 | +€522 | +5.2% |
| Advances received on contracts in progress | 46 | €1,860 | - | -€1,860 | |
| Taxes, remuneration and social security | 45 | €1,308 | €1,612 | +€304 | +23.2% |
| Taxes | 450/3 | €392 | €52 | -€340 | -86.7% |
| Remuneration and social security | 454/9 | €916 | €1,560 | +€644 | +70.3% |
| Other amounts payable | 47/48 | €8,653 | €8,251 | -€402 | -4.6% |
| Accrued charges and deferred income | 492/3 | - | €617 | +€617 | |
| Remuneration, social security and pensions | 62 | €9,856 | €60,261 | +€50,405 | +511% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,106 | €25,512 | -€594 | -2.3% |
| Other operating charges | 640/8 | €6,046 | €7,180 | +€1,133 | +18.7% |
| Non-recurring operating charges | 66A | €93 | - | -€93 | |
| Gross operating margin | 9900 | €75,695 | €129,568 | +€53,873 | +71.2% |
| Operating profit (loss) | 9901 | €33,594 | €36,614 | +€3,021 | +9.0% |
| Financial income | 75/76B | €16 | €34 | +€18 | +108% |
| Recurring financial income | 75 | €16 | €34 | +€18 | +108% |
| Financial charges | 65/66B | €25,752 | €26,133 | +€381 | +1.5% |
| Recurring financial charges | 65 | €25,752 | €26,133 | +€381 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €7,858 | €10,515 | +€2,657 | +33.8% |
| Income taxes | 67/77 | €1,028 | €3,100 | +€2,072 | +202% |
| Profit (loss) for the period | 9904 | €6,831 | €7,415 | +€585 | +8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,831 | €7,415 | +€585 | +8.6% |
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 17 October 2026 via checked.be.