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Draaien frezen: what changed

What changed

Draaien frezen

BE 0464.053.443
NACE 25.530, Machining of metals
filed annual accounts (NBB)
Financial years compared with
Net result for the year
-€4,846
2024 · €30,881-€35,727
Equity
€209,107
2024 · €213,953-€4,846
Cash
€68,153
2024 · €109,525-€41,373
Balance sheet total
€395,154
2024 · €428,441-€33,286

Largest movements

2024 to 2025
Assets
  • Cash -€41,373

    down €41,373 (-37.8%), from €109,525 to €68,153

    mainly Debts after one year (-€35,000) and Investment in fixed assets (net) (-€16,983)

  • Receivables within one year +€11,651

    up €11,651 (+18.0%), from €64,750 to €76,401

    of which Other amounts receivable: +€11,678

Equity and liabilities
  • Debts after one year -€35,000

    down €35,000 (-20.0%), from €175,000 to €140,000

  • Trade debts +€9,046

    up €9,046 (+99.4%), from €9,099 to €18,144

  • Other debts -€6,944

    down €6,944 (-98.0%), from €7,088 to €144

  • Reserves -€4,846

    down €4,846 (-2.5%), from €192,620 to €187,773

  • Tax, wage and social debts +€4,813

    up €4,813 (+24.3%), from €19,810 to €24,623

    of which Remuneration and social security: +€3,260

Income statement
  • Staff costs +€31,778

    up €31,778 (+46.2%), from €68,819 to €100,597

  • Gross operating margin -€12,130

    down €12,130 (-8.7%), from €139,300 to €127,171

  • Taxes -€11,906

    down €11,906 (-86.1%), from €13,830 to €1,924

  • Depreciation +€3,606

    up €3,606 (+21.6%), from €16,707 to €20,312

Change in the result, 2024 to 2025

effect on the result

For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.

Result 2024 €30,881
Gross operating margin -€12,130
Staff costs -€31,778
Depreciation -€3,606
Write-downs +€228
Other operating charges -€371
Financial income -€267
Financial charges +€290
Taxes +€11,906
Result 2025 -€4,846
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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.

From operations +€10,611
Investment -€16,983
Financing -€35,000
Cash 2024 €109,525
Net result for the year -€4,846
Depreciation +€20,312
Receivables within one year -€11,651
Deferred charges and accrued income +€236
Trade debts +€9,046
Tax, wage and social debts +€4,813
Other debts -€6,944
Accrued charges and deferred income -€354
Investment in fixed assets (net) -€16,983
Debts after one year -€35,000
Cash 2025 €68,153
brings cash intakes cash out
Every line side by side 45 lines
Line Code 2024 2025 Change %
Total assets 20/58 €428,441 €395,154 -€33,286 -7.8%
Fixed assets 21/28 €204,012 €200,683 -€3,329 -1.6%
Tangible fixed assets 22/27 €203,827 €200,498 -€3,329 -1.6%
Land and buildings 22 €190,774 €178,682 -€12,092 -6.3%
Plant, machinery and equipment 23 €8,581 €7,617 -€964 -11.2%
Furniture and vehicles 24 €4,472 €14,199 +€9,727 +217%
Financial fixed assets 28 €185 €185 = 0.0%
Current assets 29/58 €224,429 €194,471 -€29,957 -13.3%
Stocks and contracts in progress 3 €48,451 €48,451 = 0.0%
Stocks 30/36 €48,451 €48,451 = 0.0%
Amounts receivable within one year 40/41 €64,750 €76,401 +€11,651 +18.0%
Trade receivables 40 €60,578 €60,552 -€27 0.0%
Other amounts receivable 41 €4,171 €15,849 +€11,678 +280%
Cash at bank and in hand 54/58 €109,525 €68,153 -€41,373 -37.8%
Deferred charges and accrued income 490/1 €1,703 €1,467 -€236 -13.8%
Total equity and liabilities 10/49 €428,441 €395,154 -€33,286 -7.8%
Equity 10/15 €213,953 €209,107 -€4,846 -2.3%
Contributions 10/11 €21,333 €21,333 = 0.0%
Reserves 13 €192,620 €187,773 -€4,846 -2.5%
Distributable reserves 133 €192,620 €187,773 -€4,846 -2.5%
Amounts payable 17/49 €214,487 €186,047 -€28,440 -13.3%
Amounts payable after more than one year 17 €175,000 €140,000 -€35,000 -20.0%
Financial debts 170/4 €175,000 €140,000 -€35,000 -20.0%
Amounts payable within one year 42/48 €35,997 €42,911 +€6,914 +19.2%
Trade debts 44 €9,099 €18,144 +€9,046 +99.4%
Suppliers 440/4 €9,099 €18,144 +€9,046 +99.4%
Taxes, remuneration and social security 45 €19,810 €24,623 +€4,813 +24.3%
Taxes 450/3 €11,382 €12,935 +€1,553 +13.6%
Remuneration and social security 454/9 €8,428 €11,688 +€3,260 +38.7%
Other amounts payable 47/48 €7,088 €144 -€6,944 -98.0%
Accrued charges and deferred income 492/3 €3,490 €3,136 -€354 -10.1%
Remuneration, social security and pensions 62 €68,819 €100,597 +€31,778 +46.2%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €16,707 €20,312 +€3,606 +21.6%
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) 631/4 €228 €0 -€228 -100%
Other operating charges 640/8 €6,357 €6,728 +€371 +5.8%
Gross operating margin 9900 €139,300 €127,171 -€12,130 -8.7%
Operating profit (loss) 9901 €47,189 -€467 -€47,656
Financial income 75/76B €1,077 €810 -€267 -24.8%
Recurring financial income 75 €1,077 €810 -€267 -24.8%
Financial charges 65/66B €3,556 €3,265 -€290 -8.2%
Recurring financial charges 65 €3,556 €3,265 -€290 -8.2%
Profit (loss) for the period before taxes 9903 €44,710 -€2,922 -€47,633
Income taxes 67/77 €13,830 €1,924 -€11,906 -86.1%
Profit (loss) for the period 9904 €30,881 -€4,846 -€35,727
Profit (loss) for the period to be appropriated 9905 €30,881 -€4,846 -€35,727
Calculation and sources

Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.