METABUILD: 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.
METABUILD
Largest movements
- Cash +€169,123
up €169,123 (+249.7%), from €67,725 to €236,848
mainly Stocks and contracts (+€62,838) and Depreciation (+€45,263)
- Stocks and contracts -€62,838
down €62,838 (-57.6%), from €109,186 to €46,348
- Tangible fixed assets -€35,912
down €35,912 (-36.6%), from €98,016 to €62,104
of which Plant, machinery and equipment: -€32,037
- Receivables within one year -€18,247
down €18,247 (-24.7%), from €73,995 to €55,748
of which Trade receivables: -€14,256
- Intangible fixed assets -€7,520
down €7,520 (-22.4%), from €33,521 to €26,001
- Trade debts +€37,593
up €37,593 (+8242.3%), from €456 to €38,049
- Debts after one year -€30,954
down €30,954 (-59.0%), from €52,420 to €21,467
- Profit (loss) carried forward +€28,259
up €28,259 (+9.7%), from €291,804 to €320,063
- Tax, wage and social debts +€8,631
up €8,631 (+265.1%), from €3,256 to €11,887
- Depreciation +€3,645
up €3,645 (+8.8%), from €41,617 to €45,263
- Other operating charges +€2,455
up €2,455 (+47.3%), from €5,196 to €7,651
- Financial charges -€1,650
down €1,650 (-26.1%), from €6,315 to €4,665
- Gross operating margin -€1,040
down €1,040 (-1.1%), from €97,136 to €96,097
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €384,833 | €429,574 | +€44,742 | +11.6% |
| Fixed assets | 21/28 | €131,536 | €88,104 | -€43,432 | -33.0% |
| Intangible fixed assets | 21 | €33,521 | €26,001 | -€7,520 | -22.4% |
| Tangible fixed assets | 22/27 | €98,016 | €62,104 | -€35,912 | -36.6% |
| Plant, machinery and equipment | 23 | €91,635 | €59,598 | -€32,037 | -35.0% |
| Furniture and vehicles | 24 | €6,380 | €2,505 | -€3,875 | -60.7% |
| Current assets | 29/58 | €253,297 | €341,470 | +€88,173 | +34.8% |
| Stocks and contracts in progress | 3 | €109,186 | €46,348 | -€62,838 | -57.6% |
| Stocks | 30/36 | €109,186 | €46,348 | -€62,838 | -57.6% |
| Amounts receivable within one year | 40/41 | €73,995 | €55,748 | -€18,247 | -24.7% |
| Trade receivables | 40 | €64,918 | €50,662 | -€14,256 | -22.0% |
| Other amounts receivable | 41 | €9,077 | €5,086 | -€3,991 | -44.0% |
| Cash at bank and in hand | 54/58 | €67,725 | €236,848 | +€169,123 | +249.7% |
| Deferred charges and accrued income | 490/1 | €2,390 | €2,525 | +€135 | +5.7% |
| Total equity and liabilities | 10/49 | €384,833 | €429,574 | +€44,742 | +11.6% |
| Equity | 10/15 | €296,804 | €325,063 | +€28,259 | +9.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €291,804 | €320,063 | +€28,259 | +9.7% |
| Amounts payable | 17/49 | €88,029 | €104,512 | +€16,483 | +18.7% |
| Amounts payable after more than one year | 17 | €52,420 | €21,467 | -€30,954 | -59.0% |
| Financial debts | 170/4 | €52,420 | €21,467 | -€30,954 | -59.0% |
| Amounts payable within one year | 42/48 | €35,609 | €82,795 | +€47,186 | +132.5% |
| Current portion of amounts payable after more than one year | 42 | €29,909 | €30,613 | +€704 | +2.4% |
| Trade debts | 44 | €456 | €38,049 | +€37,593 | +8242.3% |
| Suppliers | 440/4 | €456 | €38,049 | +€37,593 | +8242.3% |
| Taxes, remuneration and social security | 45 | €3,256 | €11,887 | +€8,631 | +265.1% |
| Taxes | 450/3 | €3,256 | €11,887 | +€8,631 | +265.1% |
| Other amounts payable | 47/48 | €1,987 | €2,246 | +€259 | +13.0% |
| Accrued charges and deferred income | 492/3 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,617 | €45,263 | +€3,645 | +8.8% |
| Other operating charges | 640/8 | €5,196 | €7,651 | +€2,455 | +47.3% |
| Gross operating margin | 9900 | €97,136 | €96,097 | -€1,040 | -1.1% |
| Operating profit (loss) | 9901 | €50,323 | €43,183 | -€7,140 | -14.2% |
| Financial income | 75/76B | €243 | €1,011 | +€768 | +315.7% |
| Recurring financial income | 75 | €243 | €1,011 | +€768 | +315.7% |
| Financial charges | 65/66B | €6,315 | €4,665 | -€1,650 | -26.1% |
| Recurring financial charges | 65 | €6,315 | €4,665 | -€1,650 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | €44,252 | €39,530 | -€4,722 | -10.7% |
| Income taxes | 67/77 | €10,478 | €11,271 | +€793 | +7.6% |
| Profit (loss) for the period | 9904 | €33,774 | €28,259 | -€5,515 | -16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €33,774 | €28,259 | -€5,515 | -16.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.