DE METRONOOM: 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.
DE METRONOOM
Largest movements
- Receivables within one year +€59,331
up €59,331 (+1014.9%), from €5,846 to €65,177
of which Other amounts receivable: +€41,195
- Tangible fixed assets -€55,083
down €55,083 (-5.1%), from €1.1m to €1.0m
of which Land and buildings: -€42,724
- Cash -€30,436
down €30,436 (-71.5%), from €42,583 to €12,146
mainly Receivables within one year (-€59,331) and Debts after one year (-€59,128)
- Debts after one year -€59,128
down €59,128 (-8.6%), from €691,239 to €632,111
- Reserves +€46,498
up €46,498 (+26.8%), from €173,328 to €219,826
of which Distributable reserves: +€30,921
- Other debts -€16,453
down €16,453 (-40.6%), from €40,554 to €24,102
- Tax, wage and social debts -€12,033
down €12,033 (-36.7%), from €32,831 to €20,798
of which Taxes: -€15,944
- Gross operating margin -€17,631
down €17,631 (-7.2%), from €243,998 to €226,368
- Staff costs -€14,877
down €14,877 (-22.3%), from €66,602 to €51,725
- Other operating charges +€13,005
up €13,005 (+461.6%), from €2,817 to €15,823
- Financial charges -€9,214
down €9,214 (-20.5%), from €44,959 to €35,745
- Depreciation +€4,289
up €4,289 (+8.1%), from €52,784 to €57,073
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 | €1,128,338 | €1,097,133 | -€31,205 | -2.8% |
| Fixed assets | 21/28 | €1,071,564 | €1,016,481 | -€55,083 | -5.1% |
| Tangible fixed assets | 22/27 | €1,071,564 | €1,016,481 | -€55,083 | -5.1% |
| Land and buildings | 22 | €1,035,554 | €992,830 | -€42,724 | -4.1% |
| Plant, machinery and equipment | 23 | €5,306 | €7,945 | +€2,639 | +49.7% |
| Furniture and vehicles | 24 | €30,704 | €15,706 | -€14,998 | -48.8% |
| Current assets | 29/58 | €56,774 | €80,652 | +€23,878 | +42.1% |
| Amounts receivable within one year | 40/41 | €5,846 | €65,177 | +€59,331 | +1014.9% |
| Trade receivables | 40 | €5,801 | €23,936 | +€18,135 | +312.6% |
| Other amounts receivable | 41 | €46 | €41,241 | +€41,195 | +90539.4% |
| Cash at bank and in hand | 54/58 | €42,583 | €12,146 | -€30,436 | -71.5% |
| Deferred charges and accrued income | 490/1 | €8,345 | €3,329 | -€5,016 | -60.1% |
| Total equity and liabilities | 10/49 | €1,128,338 | €1,097,133 | -€31,205 | -2.8% |
| Equity | 10/15 | €273,328 | €319,826 | +€46,498 | +17.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Contributions outside capital | 11 | €100,000 | €100,000 | = | 0.0% |
| Other | 1109/19 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €173,328 | €219,826 | +€46,498 | +26.8% |
| Tax-exempt reserves | 132 | €26,523 | €42,100 | +€15,577 | +58.7% |
| Distributable reserves | 133 | €146,805 | €177,726 | +€30,921 | +21.1% |
| Provisions and deferred taxes | 16 | €22,644 | €22,644 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €22,644 | €22,644 | = | 0.0% |
| Major repairs and maintenance | 162 | €22,644 | €22,644 | = | 0.0% |
| Amounts payable | 17/49 | €832,366 | €754,662 | -€77,704 | -9.3% |
| Amounts payable after more than one year | 17 | €691,239 | €632,111 | -€59,128 | -8.6% |
| Financial debts | 170/4 | €691,239 | €632,111 | -€59,128 | -8.6% |
| Amounts payable within one year | 42/48 | €141,127 | €122,122 | -€19,005 | -13.5% |
| Current portion of amounts payable after more than one year | 42 | €62,915 | €62,027 | -€888 | -1.4% |
| Trade debts | 44 | €4,826 | €15,195 | +€10,368 | +214.8% |
| Suppliers | 440/4 | €4,826 | €15,195 | +€10,368 | +214.8% |
| Taxes, remuneration and social security | 45 | €32,831 | €20,798 | -€12,033 | -36.7% |
| Taxes | 450/3 | €30,855 | €14,911 | -€15,944 | -51.7% |
| Remuneration and social security | 454/9 | €1,976 | €5,887 | +€3,911 | +197.9% |
| Other amounts payable | 47/48 | €40,554 | €24,102 | -€16,453 | -40.6% |
| Accrued charges and deferred income | 492/3 | - | €429 | +€429 | |
| Non-recurring operating income | 76A | - | €12,785 | +€12,785 | |
| Remuneration, social security and pensions | 62 | €66,602 | €51,725 | -€14,877 | -22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,784 | €57,073 | +€4,289 | +8.1% |
| Other operating charges | 640/8 | €2,817 | €15,823 | +€13,005 | +461.6% |
| Gross operating margin | 9900 | €243,998 | €226,368 | -€17,631 | -7.2% |
| Operating profit (loss) | 9901 | €121,795 | €101,748 | -€20,048 | -16.5% |
| Financial income | 75/76B | €221 | €197 | -€24 | -10.9% |
| Recurring financial income | 75 | €221 | €197 | -€24 | -10.9% |
| Financial charges | 65/66B | €44,959 | €35,745 | -€9,214 | -20.5% |
| Recurring financial charges | 65 | €44,959 | €35,745 | -€9,214 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €77,057 | €66,200 | -€10,858 | -14.1% |
| Income taxes | 67/77 | €17,096 | €19,701 | +€2,605 | +15.2% |
| Profit (loss) for the period | 9904 | €59,961 | €46,498 | -€13,463 | -22.5% |
| Transfer to tax-exempt reserves | 689 | €8,841 | €15,577 | +€6,736 | +76.2% |
| Profit (loss) for the period to be appropriated | 9905 | €51,120 | €30,921 | -€20,199 | -39.5% |
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 10 October 2026 via checked.be.