METABOLYSE: 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.
METABOLYSE
Largest movements
- Cash +€52,216
up €52,216 (+23.6%), from €221,036 to €273,252
mainly Net result for the year (+€111,140) and Other debts (+€94,886)
- Receivables within one year -€36,817
down €36,817 (-17.1%), from €215,822 to €179,005
- Tangible fixed assets -€11,143
down €11,143 (-41.4%), from €26,937 to €15,794
- Deferred charges and accrued income +€10,941
up €10,941 (+18.5%), from €59,059 to €70,000
- Other debts +€94,886
up €94,886 (+176%), from €53,941 to €148,827
- Reserves -€37,686
down €37,686 (-8.3%), from €454,760 to €417,073
of which Distributable reserves: -€37,686
- Tax, wage and social debts -€16,500
down €16,500 (-42.6%), from €38,737 to €22,237
- Accrued charges and deferred income -€12,566
down €12,566 (-96.9%), from €12,965 to €400
- Financial charges +€13,596
up €13,596 (+32.7%), from €41,627 to €55,224
- Taxes -€3,576
down €3,576 (-6.8%), from €52,844 to €49,268
- Gross operating margin +€3,125
up €3,125 (+1.4%), from €218,873 to €221,998
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 | €598,484 | €613,681 | +€15,198 | +2.5% |
| Fixed assets | 21/28 | €26,937 | €15,794 | -€11,143 | -41.4% |
| Tangible fixed assets | 22/27 | €26,937 | €15,794 | -€11,143 | -41.4% |
| Furniture and vehicles | 24 | €26,937 | €15,794 | -€11,143 | -41.4% |
| Current assets | 29/58 | €571,547 | €597,887 | +€26,340 | +4.6% |
| Amounts receivable after more than one year | 29 | €75,000 | €75,000 | = | 0.0% |
| Other amounts receivable | 291 | €75,000 | €75,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €215,822 | €179,005 | -€36,817 | -17.1% |
| Other amounts receivable | 41 | €215,822 | €179,005 | -€36,817 | -17.1% |
| Current investments | 50/53 | €630 | €630 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €221,036 | €273,252 | +€52,216 | +23.6% |
| Deferred charges and accrued income | 490/1 | €59,059 | €70,000 | +€10,941 | +18.5% |
| Total equity and liabilities | 10/49 | €598,484 | €613,681 | +€15,198 | +2.5% |
| Equity | 10/15 | €467,160 | €429,473 | -€37,686 | -8.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €454,760 | €417,073 | -€37,686 | -8.3% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,000 | €14,000 | = | 0.0% |
| Distributable reserves | 133 | €438,260 | €400,573 | -€37,686 | -8.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €131,324 | €184,208 | +€52,884 | +40.3% |
| Amounts payable after more than one year | 17 | €4,258 | €0 | -€4,258 | -100% |
| Financial debts | 170/4 | €4,258 | €0 | -€4,258 | -100% |
| Amounts payable within one year | 42/48 | €114,101 | €183,809 | +€69,708 | +61.1% |
| Current portion of amounts payable after more than one year | 42 | €10,132 | €4,258 | -€5,874 | -58.0% |
| Financial debts | 43 | €10,744 | €7,981 | -€2,763 | -25.7% |
| Credit institutions | 430/8 | €10,744 | €7,981 | -€2,763 | -25.7% |
| Trade debts | 44 | €548 | €506 | -€41 | -7.6% |
| Suppliers | 440/4 | €548 | €506 | -€41 | -7.6% |
| Taxes, remuneration and social security | 45 | €38,737 | €22,237 | -€16,500 | -42.6% |
| Taxes | 450/3 | €38,737 | €22,237 | -€16,500 | -42.6% |
| Other amounts payable | 47/48 | €53,941 | €148,827 | +€94,886 | +176% |
| Accrued charges and deferred income | 492/3 | €12,965 | €400 | -€12,566 | -96.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,480 | €11,143 | -€337 | -2.9% |
| Other operating charges | 640/8 | €924 | €953 | +€30 | +3.2% |
| Gross operating margin | 9900 | €218,873 | €221,998 | +€3,125 | +1.4% |
| Operating profit (loss) | 9901 | €206,469 | €209,902 | +€3,433 | +1.7% |
| Financial income | 75/76B | €4,999 | €5,729 | +€730 | +14.6% |
| Recurring financial income | 75 | €4,999 | €5,729 | +€730 | +14.6% |
| Financial charges | 65/66B | €41,627 | €55,224 | +€13,596 | +32.7% |
| Recurring financial charges | 65 | €41,627 | €55,224 | +€13,596 | +32.7% |
| Profit (loss) for the period before taxes | 9903 | €169,841 | €160,408 | -€9,433 | -5.6% |
| Income taxes | 67/77 | €52,844 | €49,268 | -€3,576 | -6.8% |
| Profit (loss) for the period | 9904 | €116,997 | €111,140 | -€5,857 | -5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €116,997 | €111,140 | -€5,857 | -5.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.