Metaalwerken Daems: 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.
Metaalwerken Daems
Largest movements
- Cash +€26,078
up €26,078 (+77.4%), from €33,685 to €59,763
mainly Trade debts (+€6,252) and Net result for the year (+€5,610)
- Tangible fixed assets -€4,667
down €4,667 (-40.9%), from €11,399 to €6,732
- Receivables within one year -€3,421
down €3,421 (-40.8%), from €8,385 to €4,964
of which Other amounts receivable: -€1,915
- Deferred charges and accrued income -€1,381
down €1,381 (-99.4%), from €1,389 to €8
- Trade debts +€6,252
up €6,252 (+67.7%), from €9,236 to €15,488
- Reserves +€5,610
up €5,610 (+18.4%), from €30,516 to €36,126
- Tax, wage and social debts +€4,590
up €4,590 (+47.8%), from €9,607 to €14,197
of which Remuneration and social security: +€4,042
- Gross operating margin -€30,161
down €30,161 (-68.5%), from €44,045 to €13,884
- Taxes -€8,650
down €8,650 (-84.7%), from €10,212 to €1,562
- Depreciation +€2,066
up €2,066 (+79.4%), from €2,601 to €4,667
- Other operating charges +€1,257
up €1,257 (+185%), from €679 to €1,937
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 | €54,858 | €71,468 | +€16,609 | +30.3% |
| Fixed assets | 21/28 | €11,399 | €6,732 | -€4,667 | -40.9% |
| Tangible fixed assets | 22/27 | €11,399 | €6,732 | -€4,667 | -40.9% |
| Furniture and vehicles | 24 | €11,399 | €6,732 | -€4,667 | -40.9% |
| Current assets | 29/58 | €43,459 | €64,735 | +€21,276 | +49.0% |
| Amounts receivable within one year | 40/41 | €8,385 | €4,964 | -€3,421 | -40.8% |
| Trade receivables | 40 | €6,392 | €4,886 | -€1,506 | -23.6% |
| Other amounts receivable | 41 | €1,993 | €78 | -€1,915 | -96.1% |
| Cash at bank and in hand | 54/58 | €33,685 | €59,763 | +€26,078 | +77.4% |
| Deferred charges and accrued income | 490/1 | €1,389 | €8 | -€1,381 | -99.4% |
| Total equity and liabilities | 10/49 | €54,858 | €71,468 | +€16,609 | +30.3% |
| Equity | 10/15 | €36,016 | €41,626 | +€5,610 | +15.6% |
| Contributions | 10/11 | €5,500 | €5,500 | = | 0.0% |
| Reserves | 13 | €30,516 | €36,126 | +€5,610 | +18.4% |
| Distributable reserves | 133 | €30,516 | €36,126 | +€5,610 | +18.4% |
| Amounts payable | 17/49 | €18,843 | €29,842 | +€10,999 | +58.4% |
| Amounts payable within one year | 42/48 | €18,843 | €29,842 | +€10,999 | +58.4% |
| Trade debts | 44 | €9,236 | €15,488 | +€6,252 | +67.7% |
| Suppliers | 440/4 | €9,236 | €15,488 | +€6,252 | +67.7% |
| Taxes, remuneration and social security | 45 | €9,607 | €14,197 | +€4,590 | +47.8% |
| Taxes | 450/3 | €7,607 | €8,155 | +€548 | +7.2% |
| Remuneration and social security | 454/9 | €2,000 | €6,042 | +€4,042 | +202% |
| Other amounts payable | 47/48 | - | €157 | +€157 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,601 | €4,667 | +€2,066 | +79.4% |
| Other operating charges | 640/8 | €679 | €1,937 | +€1,257 | +185% |
| Gross operating margin | 9900 | €44,045 | €13,884 | -€30,161 | -68.5% |
| Operating profit (loss) | 9901 | €40,765 | €7,281 | -€33,484 | -82.1% |
| Financial income | 75/76B | €3 | €0 | -€3 | -99.6% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -99.6% |
| Financial charges | 65/66B | €40 | €109 | +€69 | +172% |
| Recurring financial charges | 65 | €40 | €109 | +€69 | +172% |
| Profit (loss) for the period before taxes | 9903 | €40,727 | €7,172 | -€33,555 | -82.4% |
| Income taxes | 67/77 | €10,212 | €1,562 | -€8,650 | -84.7% |
| Profit (loss) for the period | 9904 | €30,516 | €5,610 | -€24,905 | -81.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,516 | €5,610 | -€24,905 | -81.6% |
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 28 October 2026 via checked.be.