Metafisc: 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.
Metafisc
Largest movements
- Receivables within one year -€83,790
down €83,790 (-93.6%), from €89,520 to €5,730
of which Other amounts receivable: -€79,800
- Cash +€8,821
up €8,821 (+30.9%), from €28,592 to €37,412
mainly Net result for the year (+€86,599) and Receivables within one year (+€83,790)
- Tangible fixed assets -€3,807
down €3,807 (-5.3%), from €72,491 to €68,685
of which Land and buildings: -€4,838
- Deferred charges and accrued income +€2,897
new in 2025: €2,897
- Other debts -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Profit (loss) carried forward +€36,599
up €36,599 (+94.8%), from €38,616 to €75,215
- Trade debts -€11,253
down €11,253 (-89.0%), from €12,644 to €1,392
- Gross operating margin +€52,177
up €52,177 (+41.3%), from €126,259 to €178,436
- Staff costs +€15,908
up €15,908 (+37.6%), from €42,254 to €58,162
- Taxes +€7,123
up €7,123 (+42.2%), from €16,880 to €24,003
- Depreciation +€3,938
up €3,938 (+81.0%), from €4,860 to €8,798
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.
Cash bridge derived
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 | €190,603 | €114,724 | -€75,879 | -39.8% |
| Fixed assets | 21/28 | €72,491 | €68,685 | -€3,807 | -5.3% |
| Tangible fixed assets | 22/27 | €72,491 | €68,685 | -€3,807 | -5.3% |
| Land and buildings | 22 | €61,415 | €56,577 | -€4,838 | -7.9% |
| Furniture and vehicles | 24 | €11,077 | €12,108 | +€1,031 | +9.3% |
| Current assets | 29/58 | €118,112 | €46,040 | -€72,072 | -61.0% |
| Amounts receivable within one year | 40/41 | €89,520 | €5,730 | -€83,790 | -93.6% |
| Trade receivables | 40 | €6,447 | €2,457 | -€3,991 | -61.9% |
| Other amounts receivable | 41 | €83,073 | €3,273 | -€79,800 | -96.1% |
| Cash at bank and in hand | 54/58 | €28,592 | €37,412 | +€8,821 | +30.9% |
| Deferred charges and accrued income | 490/1 | - | €2,897 | +€2,897 | |
| Total equity and liabilities | 10/49 | €190,603 | €114,724 | -€75,879 | -39.8% |
| Equity | 10/15 | €39,616 | €76,215 | +€36,599 | +92.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,616 | €75,215 | +€36,599 | +94.8% |
| Amounts payable | 17/49 | €150,987 | €38,509 | -€112,478 | -74.5% |
| Amounts payable within one year | 42/48 | €150,987 | €38,509 | -€112,478 | -74.5% |
| Trade debts | 44 | €12,644 | €1,392 | -€11,253 | -89.0% |
| Suppliers | 440/4 | €12,644 | €1,392 | -€11,253 | -89.0% |
| Taxes, remuneration and social security | 45 | €38,342 | €37,117 | -€1,225 | -3.2% |
| Taxes | 450/3 | €28,176 | €19,544 | -€8,632 | -30.6% |
| Remuneration and social security | 454/9 | €10,166 | €17,573 | +€7,407 | +72.9% |
| Other amounts payable | 47/48 | €100,000 | €0 | -€100,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €42,254 | €58,162 | +€15,908 | +37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,860 | €8,798 | +€3,938 | +81.0% |
| Other operating charges | 640/8 | €528 | €787 | +€259 | +49.0% |
| Gross operating margin | 9900 | €126,259 | €178,436 | +€52,177 | +41.3% |
| Operating profit (loss) | 9901 | €78,617 | €110,690 | +€32,072 | +40.8% |
| Financial income | 75/76B | €0 | €0 | +€0 | +3600.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +3600.0% |
| Financial charges | 65/66B | €42 | €88 | +€45 | +106.9% |
| Recurring financial charges | 65 | €42 | €88 | +€45 | +106.9% |
| Profit (loss) for the period before taxes | 9903 | €78,575 | €110,602 | +€32,027 | +40.8% |
| Income taxes | 67/77 | €16,880 | €24,003 | +€7,123 | +42.2% |
| Profit (loss) for the period | 9904 | €61,695 | €86,599 | +€24,904 | +40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €61,695 | €86,599 | +€24,904 | +40.4% |
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 11 October 2026 via checked.be.