Defever Metaalbouw: what changed
Defever Metaalbouw
Largest movements
- Tangible fixed assets +€79,191
up €79,191 (+64.7%), from €122,416 to €201,607
of which Land and buildings: +€100,796
- Receivables within one year -€53,789
down €53,789 (-35.1%), from €153,269 to €99,480
of which Other amounts receivable: -€35,160
- Cash -€50,732
down €50,732 (-37.1%), from €136,807 to €86,075
mainly Investment in fixed assets (net) (-€126,710) and Contributions, distributions and other (-€100,000)
- Intangible fixed assets +€4,882
new in 2025: €4,882
- Reserves -€93,775
down €93,775 (-35.2%), from €266,044 to €172,269
- Debts after one year +€52,756
new in 2025: €52,756
- Trade debts +€21,454
up €21,454 (+79.8%), from €26,883 to €48,337
- Tax, wage and social debts -€13,840
down €13,840 (-48.0%), from €28,840 to €15,000
- Current portion of long-term debt +€12,244
up €12,244, from €0 to €12,244
- Gross operating margin -€27,424
down €27,424 (-29.9%), from €91,796 to €64,372
- Other operating charges +€11,676
up €11,676 (+426%), from €2,741 to €14,417
- Taxes -€8,902
down €8,902 (-77.2%), from €11,533 to €2,630
- Depreciation -€6,787
down €6,787 (-13.7%), from €49,423 to €42,636
- Financial income -€2,115
down €2,115 (-54.0%), from €3,919 to €1,804
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €476,768 | €455,760 | -€21,008 | -4.4% |
| Fixed assets | 21/28 | €122,771 | €206,844 | +€84,074 | +68.5% |
| Intangible fixed assets | 21 | - | €4,882 | +€4,882 | |
| Tangible fixed assets | 22/27 | €122,416 | €201,607 | +€79,191 | +64.7% |
| Land and buildings | 22 | - | €100,796 | +€100,796 | |
| Plant, machinery and equipment | 23 | €85,645 | €72,690 | -€12,955 | -15.1% |
| Furniture and vehicles | 24 | €36,771 | €28,121 | -€8,650 | -23.5% |
| Financial fixed assets | 28 | €355 | €355 | = | 0.0% |
| Current assets | 29/58 | €353,997 | €248,915 | -€105,082 | -29.7% |
| Amounts receivable after more than one year | 29 | €52,500 | €52,500 | = | 0.0% |
| Other amounts receivable | 291 | €52,500 | €52,500 | = | 0.0% |
| Stocks and contracts in progress | 3 | €7,019 | €10,291 | +€3,272 | +46.6% |
| Stocks | 30/36 | €7,019 | €10,291 | +€3,272 | +46.6% |
| Amounts receivable within one year | 40/41 | €153,269 | €99,480 | -€53,789 | -35.1% |
| Trade receivables | 40 | €74,490 | €55,862 | -€18,629 | -25.0% |
| Other amounts receivable | 41 | €78,778 | €43,618 | -€35,160 | -44.6% |
| Cash at bank and in hand | 54/58 | €136,807 | €86,075 | -€50,732 | -37.1% |
| Deferred charges and accrued income | 490/1 | €4,403 | €570 | -€3,833 | -87.1% |
| Total equity and liabilities | 10/49 | €476,768 | €455,760 | -€21,008 | -4.4% |
| Equity | 10/15 | €336,044 | €242,269 | -€93,775 | -27.9% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €266,044 | €172,269 | -€93,775 | -35.2% |
| Distributable reserves | 133 | €266,044 | €172,269 | -€93,775 | -35.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €140,724 | €213,490 | +€72,767 | +51.7% |
| Amounts payable after more than one year | 17 | - | €52,756 | +€52,756 | |
| Financial debts | 170/4 | - | €52,756 | +€52,756 | |
| Amounts payable within one year | 42/48 | €140,724 | €160,581 | +€19,857 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | €12,244 | +€12,244 | |
| Trade debts | 44 | €26,883 | €48,337 | +€21,454 | +79.8% |
| Suppliers | 440/4 | €26,883 | €48,337 | +€21,454 | +79.8% |
| Taxes, remuneration and social security | 45 | €28,840 | €15,000 | -€13,840 | -48.0% |
| Taxes | 450/3 | €28,840 | €15,000 | -€13,840 | -48.0% |
| Other amounts payable | 47/48 | €85,000 | €85,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | €153 | +€153 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,423 | €42,636 | -€6,787 | -13.7% |
| Other operating charges | 640/8 | €2,741 | €14,417 | +€11,676 | +426% |
| Gross operating margin | 9900 | €91,796 | €64,372 | -€27,424 | -29.9% |
| Operating profit (loss) | 9901 | €39,632 | €7,319 | -€32,313 | -81.5% |
| Financial income | 75/76B | €3,919 | €1,804 | -€2,115 | -54.0% |
| Recurring financial income | 75 | €3,919 | €1,804 | -€2,115 | -54.0% |
| Financial charges | 65/66B | €927 | €267 | -€660 | -71.2% |
| Recurring financial charges | 65 | €927 | €267 | -€660 | -71.2% |
| Profit (loss) for the period before taxes | 9903 | €42,623 | €8,855 | -€33,768 | -79.2% |
| Income taxes | 67/77 | €11,533 | €2,630 | -€8,902 | -77.2% |
| Profit (loss) for the period | 9904 | €31,091 | €6,225 | -€24,866 | -80.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,091 | €6,225 | -€24,866 | -80.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.