LG METAL: 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.
LG METAL
Largest movements
- Tangible fixed assets +€140,547
up €140,547 (+722.3%), from €19,460 to €160,007
of which Land and buildings: +€115,589
- Cash +€30,491
up €30,491 (+119.5%), from €25,507 to €55,998
mainly Other debts (+€77,663) and Debts after one year (+€69,863)
- Receivables within one year -€13,336
down €13,336 (-39.4%), from €33,863 to €20,527
of which Trade receivables: -€24,584
- Other debts +€77,663
up €77,663 (+8139.8%), from €954 to €78,617
- Debts after one year +€69,863
up €69,863 (+581.1%), from €12,022 to €81,885
- Trade debts +€34,399
new in 2025: €34,399
- Profit (loss) carried forward -€34,330
down €34,330 (-64.3%), from €53,410 to €19,080
- Investment grants +€11,265
new in 2025: €11,265
- Gross operating margin +€12,204
up €12,204 (+43.8%), from €27,849 to €40,054
- Depreciation +€9,269
up €9,269 (+97.4%), from €9,517 to €18,786
- Financial charges +€3,556
up €3,556 (+443.1%), from €803 to €4,359
- Taxes -€1,719
down €1,719 (-69.5%), from €2,475 to €756
- Financial income +€747
up €747 (+84840.9%), from €1 to €747
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 | €78,830 | €239,534 | +€160,704 | +203.9% |
| Fixed assets | 21/28 | €19,460 | €160,007 | +€140,547 | +722.3% |
| Tangible fixed assets | 22/27 | €19,460 | €160,007 | +€140,547 | +722.3% |
| Land and buildings | 22 | €1,026 | €116,615 | +€115,589 | +11266.5% |
| Plant, machinery and equipment | 23 | €6,064 | €38,627 | +€32,563 | +537.0% |
| Furniture and vehicles | 24 | €12,370 | €4,765 | -€7,605 | -61.5% |
| Current assets | 29/58 | €59,370 | €79,527 | +€20,157 | +34.0% |
| Stocks and contracts in progress | 3 | - | €2,120 | +€2,120 | |
| Stocks | 30/36 | - | €2,120 | +€2,120 | |
| Amounts receivable within one year | 40/41 | €33,863 | €20,527 | -€13,336 | -39.4% |
| Trade receivables | 40 | €28,016 | €3,432 | -€24,584 | -87.7% |
| Other amounts receivable | 41 | €5,847 | €17,095 | +€11,248 | +192.4% |
| Cash at bank and in hand | 54/58 | €25,507 | €55,998 | +€30,491 | +119.5% |
| Deferred charges and accrued income | 490/1 | - | €882 | +€882 | |
| Total equity and liabilities | 10/49 | €78,830 | €239,534 | +€160,704 | +203.9% |
| Equity | 10/15 | €55,410 | €32,345 | -€23,066 | -41.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,410 | €19,080 | -€34,330 | -64.3% |
| Investment grants | 15 | - | €11,265 | +€11,265 | |
| Amounts payable | 17/49 | €23,420 | €207,189 | +€183,770 | +784.7% |
| Amounts payable after more than one year | 17 | €12,022 | €81,885 | +€69,863 | +581.1% |
| Financial debts | 170/4 | €12,022 | €81,885 | +€69,863 | +581.1% |
| Amounts payable within one year | 42/48 | €10,998 | €124,978 | +€113,980 | +1036.4% |
| Current portion of amounts payable after more than one year | 42 | €7,044 | €11,962 | +€4,918 | +69.8% |
| Trade debts | 44 | - | €34,399 | +€34,399 | |
| Suppliers | 440/4 | - | €34,399 | +€34,399 | |
| Taxes, remuneration and social security | 45 | €3,000 | - | -€3,000 | |
| Taxes | 450/3 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | €954 | €78,617 | +€77,663 | +8139.8% |
| Accrued charges and deferred income | 492/3 | €400 | €326 | -€74 | -18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,517 | €18,786 | +€9,269 | +97.4% |
| Other operating charges | 640/8 | €966 | €1,230 | +€264 | +27.4% |
| Gross operating margin | 9900 | €27,849 | €40,054 | +€12,204 | +43.8% |
| Operating profit (loss) | 9901 | €17,366 | €20,037 | +€2,671 | +15.4% |
| Financial income | 75/76B | €1 | €747 | +€747 | +84840.9% |
| Recurring financial income | 75 | €1 | €747 | +€747 | +84840.9% |
| Financial charges | 65/66B | €803 | €4,359 | +€3,556 | +443.1% |
| Recurring financial charges | 65 | €803 | €4,359 | +€3,556 | +443.1% |
| Profit (loss) for the period before taxes | 9903 | €16,564 | €16,426 | -€139 | -0.8% |
| Income taxes | 67/77 | €2,475 | €756 | -€1,719 | -69.5% |
| Profit (loss) for the period | 9904 | €14,089 | €15,670 | +€1,580 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,089 | €15,670 | +€1,580 | +11.2% |
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 11 October 2026 via checked.be.