METACLIMA: 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.
METACLIMA
Largest movements
- Receivables within one year +€93,229
up €93,229 (+14.1%), from €660,378 to €753,607
of which Other amounts receivable: +€76,774
- Cash -€52,406
down €52,406 (-72.3%), from €72,479 to €20,074
mainly Receivables within one year (-€93,229) and Trade debts (-€30,376)
- Tangible fixed assets -€9,052
down €9,052 (-32.2%), from €28,145 to €19,092
of which Plant, machinery and equipment: -€5,008
- Profit (loss) carried forward +€51,404
up €51,404 (+14.2%), from €362,648 to €414,052
- Trade debts -€30,376
down €30,376 (-12.4%), from €244,294 to €213,918
- Short-term financial debts +€25,000
up €25,000 (+50.0%), from €50,000 to €75,000
- Gross operating margin +€41,892
up €41,892 (+12.8%), from €327,255 to €369,146
- Staff costs +€40,651
up €40,651 (+17.6%), from €230,720 to €271,371
- Financial charges -€12,440
down €12,440 (-71.2%), from €17,472 to €5,031
- Taxes +€5,373
up €5,373 (+22.7%), from €23,667 to €29,040
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 | €784,567 | €823,421 | +€38,853 | +5.0% |
| Fixed assets | 21/28 | €28,454 | €19,401 | -€9,052 | -31.8% |
| Tangible fixed assets | 22/27 | €28,145 | €19,092 | -€9,052 | -32.2% |
| Land and buildings | 22 | €2,867 | €2,465 | -€402 | -14.0% |
| Plant, machinery and equipment | 23 | €15,696 | €10,687 | -€5,008 | -31.9% |
| Furniture and vehicles | 24 | €9,582 | €5,940 | -€3,642 | -38.0% |
| Financial fixed assets | 28 | €309 | €309 | = | 0.0% |
| Current assets | 29/58 | €756,113 | €804,019 | +€47,906 | +6.3% |
| Stocks and contracts in progress | 3 | €16,240 | €21,661 | +€5,421 | +33.4% |
| Stocks | 30/36 | €16,240 | €21,661 | +€5,421 | +33.4% |
| Amounts receivable within one year | 40/41 | €660,378 | €753,607 | +€93,229 | +14.1% |
| Trade receivables | 40 | €441,144 | €457,599 | +€16,455 | +3.7% |
| Other amounts receivable | 41 | €219,234 | €296,008 | +€76,774 | +35.0% |
| Cash at bank and in hand | 54/58 | €72,479 | €20,074 | -€52,406 | -72.3% |
| Deferred charges and accrued income | 490/1 | €7,015 | €8,678 | +€1,662 | +23.7% |
| Total equity and liabilities | 10/49 | €784,567 | €823,421 | +€38,853 | +5.0% |
| Equity | 10/15 | €383,648 | €435,052 | +€51,404 | +13.4% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €362,648 | €414,052 | +€51,404 | +14.2% |
| Amounts payable | 17/49 | €400,919 | €388,369 | -€12,550 | -3.1% |
| Amounts payable within one year | 42/48 | €400,919 | €388,369 | -€12,550 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €19,840 | €19,838 | -€1 | 0.0% |
| Financial debts | 43 | €50,000 | €75,000 | +€25,000 | +50.0% |
| Credit institutions | 430/8 | €50,000 | €75,000 | +€25,000 | +50.0% |
| Trade debts | 44 | €244,294 | €213,918 | -€30,376 | -12.4% |
| Suppliers | 440/4 | €244,294 | €213,918 | -€30,376 | -12.4% |
| Taxes, remuneration and social security | 45 | €86,785 | €79,612 | -€7,173 | -8.3% |
| Taxes | 450/3 | €72,154 | €58,140 | -€14,014 | -19.4% |
| Remuneration and social security | 454/9 | €14,632 | €21,473 | +€6,841 | +46.8% |
| Other amounts payable | 47/48 | €0 | €0 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €230,720 | €271,371 | +€40,651 | +17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,311 | €10,835 | +€524 | +5.1% |
| Other operating charges | 640/8 | €815 | €1,465 | +€650 | +79.8% |
| Gross operating margin | 9900 | €327,255 | €369,146 | +€41,892 | +12.8% |
| Operating profit (loss) | 9901 | €85,409 | €85,476 | +€67 | +0.1% |
| Financial income | 75/76B | €553 | - | -€553 | |
| Recurring financial income | 75 | €553 | - | -€553 | |
| Financial charges | 65/66B | €17,472 | €5,031 | -€12,440 | -71.2% |
| Recurring financial charges | 65 | €17,472 | €5,031 | -€12,440 | -71.2% |
| Profit (loss) for the period before taxes | 9903 | €68,490 | €80,444 | +€11,954 | +17.5% |
| Income taxes | 67/77 | €23,667 | €29,040 | +€5,373 | +22.7% |
| Profit (loss) for the period | 9904 | €44,823 | €51,404 | +€6,581 | +14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €44,823 | €51,404 | +€6,581 | +14.7% |
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 14 October 2026 via checked.be.