Metaalconstructies Johan Carvers: 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.
Metaalconstructies Johan Carvers
Largest movements
- Cash +€105,376
up €105,376 (+189%), from €55,768 to €161,144
mainly Receivables within one year (+€66,629) and Other debts (+€46,611)
- Receivables within one year -€66,629
down €66,629 (-57.1%), from €116,671 to €50,043
- Tangible fixed assets -€3,884
down €3,884 (-3.3%), from €119,321 to €115,436
of which Land and buildings: -€3,354
- Other debts +€46,611
up €46,611 (+146%), from €31,917 to €78,528
- Reserves -€24,022
down €24,022 (-10.6%), from €227,210 to €203,188
of which Distributable reserves: -€24,022
- Tax, wage and social debts +€11,526
up €11,526 (+61.3%), from €18,813 to €30,339
of which Taxes: +€9,937
- Staff costs -€16,248
down €16,248 (-15.7%), from €103,721 to €87,473
- Gross operating margin -€6,011
down €6,011 (-3.6%), from €164,917 to €158,906
- Taxes +€3,160
up €3,160 (+19.8%), from €15,995 to €19,155
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 | €307,963 | €343,580 | +€35,617 | +11.6% |
| Fixed assets | 21/28 | €119,321 | €115,436 | -€3,884 | -3.3% |
| Tangible fixed assets | 22/27 | €119,321 | €115,436 | -€3,884 | -3.3% |
| Land and buildings | 22 | €111,467 | €108,113 | -€3,354 | -3.0% |
| Plant, machinery and equipment | 23 | €3,345 | €2,670 | -€675 | -20.2% |
| Furniture and vehicles | 24 | €4,509 | €4,653 | +€144 | +3.2% |
| Current assets | 29/58 | €188,642 | €228,143 | +€39,502 | +20.9% |
| Stocks and contracts in progress | 3 | €10,362 | €10,338 | -€24 | -0.2% |
| Stocks | 30/36 | €10,362 | €10,338 | -€24 | -0.2% |
| Amounts receivable within one year | 40/41 | €116,671 | €50,043 | -€66,629 | -57.1% |
| Trade receivables | 40 | €116,671 | €50,043 | -€66,629 | -57.1% |
| Cash at bank and in hand | 54/58 | €55,768 | €161,144 | +€105,376 | +189% |
| Deferred charges and accrued income | 490/1 | €5,840 | €6,619 | +€779 | +13.3% |
| Total equity and liabilities | 10/49 | €307,963 | €343,580 | +€35,617 | +11.6% |
| Equity | 10/15 | €240,910 | €216,888 | -€24,022 | -10.0% |
| Contributions | 10/11 | €13,700 | €13,700 | = | 0.0% |
| Reserves | 13 | €227,210 | €203,188 | -€24,022 | -10.6% |
| Non-distributable reserves | 130/1 | €1,868 | €1,868 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,868 | €1,868 | = | 0.0% |
| Distributable reserves | 133 | €225,342 | €201,321 | -€24,022 | -10.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €67,053 | €126,692 | +€59,639 | +88.9% |
| Amounts payable within one year | 42/48 | €63,011 | €122,782 | +€59,770 | +94.9% |
| Trade debts | 44 | €12,282 | €13,915 | +€1,634 | +13.3% |
| Suppliers | 440/4 | €12,282 | €13,915 | +€1,634 | +13.3% |
| Taxes, remuneration and social security | 45 | €18,813 | €30,339 | +€11,526 | +61.3% |
| Taxes | 450/3 | €4,293 | €14,230 | +€9,937 | +231% |
| Remuneration and social security | 454/9 | €14,520 | €16,109 | +€1,589 | +10.9% |
| Other amounts payable | 47/48 | €31,917 | €78,528 | +€46,611 | +146% |
| Accrued charges and deferred income | 492/3 | €4,041 | €3,910 | -€132 | -3.3% |
| Remuneration, social security and pensions | 62 | €103,721 | €87,473 | -€16,248 | -15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,067 | €5,662 | +€595 | +11.7% |
| Other operating charges | 640/8 | €3,997 | €4,669 | +€672 | +16.8% |
| Gross operating margin | 9900 | €164,917 | €158,906 | -€6,011 | -3.6% |
| Operating profit (loss) | 9901 | €52,132 | €61,103 | +€8,970 | +17.2% |
| Financial income | 75/76B | €704 | €456 | -€248 | -35.2% |
| Recurring financial income | 75 | €704 | €456 | -€248 | -35.2% |
| Financial charges | 65/66B | €4,183 | €3,921 | -€262 | -6.3% |
| Recurring financial charges | 65 | €4,183 | €3,921 | -€262 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €48,653 | €57,637 | +€8,984 | +18.5% |
| Income taxes | 67/77 | €15,995 | €19,155 | +€3,160 | +19.8% |
| Profit (loss) for the period | 9904 | €32,659 | €38,482 | +€5,824 | +17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,659 | €38,482 | +€5,824 | +17.8% |
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 20 October 2026 via checked.be.