METAL BUILDING: 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.
METAL BUILDING
Largest movements
- Tangible fixed assets +€554,420
up €554,420 (+76.7%), from €723,196 to €1.3m
- Cash -€49,541
down €49,541 (-50.1%), from €98,974 to €49,433
mainly Investment in fixed assets (net) (-€612,223) and Receivables within one year (-€15,949)
- Receivables within one year +€15,949
up €15,949 (+11.3%), from €141,060 to €157,009
of which Trade receivables: +€17,654
- Debts after one year +€465,637
up €465,637 (+554%), from €83,975 to €549,612
- Reserves +€40,193
up €40,193 (+5.7%), from €705,180 to €745,373
of which Distributable reserves: +€40,193
- Turnover +€74,728
up €74,728 (+32.0%), from €233,498 to €308,227
- Gross operating margin +€45,998
up €45,998 (+19.6%), from €234,195 to €280,193
- Staff costs +€38,519
up €38,519 (+45.9%), from €83,934 to €122,453
- Purchases and services +€25,152
up €25,152 (+36.2%), from €69,436 to €94,588
- Financial charges +€11,967
up €11,967 (+112%), from €10,716 to €22,683
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 | €974,452 | €1,495,445 | +€520,992 | +53.5% |
| Fixed assets | 21/28 | €723,196 | €1,277,615 | +€554,420 | +76.7% |
| Tangible fixed assets | 22/27 | €723,196 | €1,277,615 | +€554,420 | +76.7% |
| Land and buildings | 22 | €723,196 | €1,277,615 | +€554,420 | +76.7% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €251,257 | €217,829 | -€33,427 | -13.3% |
| Amounts receivable within one year | 40/41 | €141,060 | €157,009 | +€15,949 | +11.3% |
| Trade receivables | 40 | €136,855 | €154,509 | +€17,654 | +12.9% |
| Other amounts receivable | 41 | €4,205 | €2,500 | -€1,705 | -40.6% |
| Cash at bank and in hand | 54/58 | €98,974 | €49,433 | -€49,541 | -50.1% |
| Deferred charges and accrued income | 490/1 | €11,222 | €11,386 | +€164 | +1.5% |
| Total equity and liabilities | 10/49 | €974,452 | €1,495,445 | +€520,992 | +53.5% |
| Equity | 10/15 | €768,180 | €808,373 | +€40,193 | +5.2% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €705,180 | €745,373 | +€40,193 | +5.7% |
| Non-distributable reserves | 130/1 | €6,300 | €6,300 | = | 0.0% |
| Legal reserve | 130 | €6,300 | €6,300 | = | 0.0% |
| Distributable reserves | 133 | €698,880 | €739,073 | +€40,193 | +5.8% |
| Amounts payable | 17/49 | €206,273 | €687,072 | +€480,799 | +233% |
| Amounts payable after more than one year | 17 | €83,975 | €549,612 | +€465,637 | +554% |
| Financial debts | 170/4 | €83,975 | €549,612 | +€465,637 | +554% |
| Amounts payable within one year | 42/48 | €122,298 | €132,577 | +€10,279 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €73,826 | €77,363 | +€3,537 | +4.8% |
| Financial debts | 43 | €4,230 | €6,900 | +€2,669 | +63.1% |
| Credit institutions | 430/8 | €4,230 | €6,900 | +€2,669 | +63.1% |
| Trade debts | 44 | €5,600 | €13,723 | +€8,123 | +145% |
| Suppliers | 440/4 | €5,600 | €13,723 | +€8,123 | +145% |
| Taxes, remuneration and social security | 45 | €20,964 | €16,904 | -€4,060 | -19.4% |
| Taxes | 450/3 | €6,001 | €11,987 | +€5,987 | +99.8% |
| Remuneration and social security | 454/9 | €14,963 | €4,917 | -€10,046 | -67.1% |
| Other amounts payable | 47/48 | €17,678 | €17,687 | +€9 | +0.1% |
| Accrued charges and deferred income | 492/3 | - | €4,883 | +€4,883 | |
| Turnover | 70 | €233,498 | €308,227 | +€74,728 | +32.0% |
| Non-recurring operating income | 76A | €0 | €14,905 | +€14,905 | |
| Goods, raw materials, services and sundry goods | 60/61 | €69,436 | €94,588 | +€25,152 | +36.2% |
| Remuneration, social security and pensions | 62 | €83,934 | €122,453 | +€38,519 | +45.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,809 | €57,803 | +€1,994 | +3.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €15,250 | €18,645 | +€3,395 | +22.3% |
| Gross operating margin | 9900 | €234,195 | €280,193 | +€45,998 | +19.6% |
| Operating profit (loss) | 9901 | €79,203 | €81,292 | +€2,089 | +2.6% |
| Financial income | 75/76B | €0 | €799 | +€798 | +177,358% |
| Recurring financial income | 75 | €0 | €799 | +€798 | +177,358% |
| Financial charges | 65/66B | €10,716 | €22,683 | +€11,967 | +112% |
| Recurring financial charges | 65 | €10,716 | €22,683 | +€11,967 | +112% |
| Profit (loss) for the period before taxes | 9903 | €68,487 | €59,408 | -€9,079 | -13.3% |
| Income taxes | 67/77 | €21,995 | €19,215 | -€2,780 | -12.6% |
| Profit (loss) for the period | 9904 | €46,493 | €40,193 | -€6,300 | -13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,493 | €40,193 | -€6,300 | -13.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.