METAL DESIGN CONSTRUCT: what changed
Two fiscal 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 DESIGN CONSTRUCT
Largest movements
- Receivables within one year -€39,201
down €39,201 (-80.2%), from €48,852 to €9,651
of which Trade receivables: -€43,304
- Tangible fixed assets -€12,656
down €12,656 (-35.1%), from €36,059 to €23,403
- Stocks and contracts +€2,482
up €2,482 (+98.5%), from €2,519 to €5,000
- Deferred charges and accrued income -€2,190
down €2,190 (-20.8%), from €10,527 to €8,337
- Profit (loss) carried forward -€96,194
down €96,194 (-273.9%), from -€35,122 to -€131,316
- Tax, wage and social debts +€65,562
up €65,562 (+144.7%), from €45,308 to €110,869
of which Taxes: +€46,475
- Trade debts -€16,675
down €16,675 (-75.9%), from €21,975 to €5,300
- Accrued charges and deferred income -€2,080
down €2,080 (-89.7%), from €2,319 to €239
- Other debts -€1,616
down €1,616 (-8.8%), from €18,344 to €16,728
- Staff costs -€127,741
down €127,741 (-48.1%), from €265,365 to €137,624
- Gross operating margin -€106,096
down €106,096 (-37.1%), from €286,191 to €180,095
- Taxes +€45,102
up €45,102 (+2101.4%), from €2,146 to €47,248
- Other operating charges +€4,849
up €4,849 (+63.1%), from €7,683 to €12,532
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,813 | €47,527 | -€51,286 | -51.9% |
| Fixed assets | 21/28 | €36,232 | €23,608 | -€12,625 | -34.8% |
| Tangible fixed assets | 22/27 | €36,059 | €23,403 | -€12,656 | -35.1% |
| Plant, machinery and equipment | 23 | €36,059 | €23,403 | -€12,656 | -35.1% |
| Financial fixed assets | 28 | €174 | €205 | +€31 | +17.9% |
| Current assets | 29/58 | €62,580 | €23,919 | -€38,661 | -61.8% |
| Stocks and contracts in progress | 3 | €2,519 | €5,000 | +€2,482 | +98.5% |
| Stocks | 30/36 | €2,519 | €5,000 | +€2,482 | +98.5% |
| Amounts receivable within one year | 40/41 | €48,852 | €9,651 | -€39,201 | -80.2% |
| Trade receivables | 40 | €47,843 | €4,539 | -€43,304 | -90.5% |
| Other amounts receivable | 41 | €1,009 | €5,113 | +€4,103 | +406.5% |
| Cash at bank and in hand | 54/58 | €683 | €931 | +€248 | +36.3% |
| Deferred charges and accrued income | 490/1 | €10,527 | €8,337 | -€2,190 | -20.8% |
| Total equity and liabilities | 10/49 | €98,813 | €47,527 | -€51,286 | -51.9% |
| Equity | 10/15 | -€14,662 | -€110,856 | -€96,194 | -656.1% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €20,459 | €20,459 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €18,599 | €18,599 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,122 | -€131,316 | -€96,194 | -273.9% |
| Amounts payable | 17/49 | €113,475 | €158,383 | +€44,908 | +39.6% |
| Amounts payable within one year | 42/48 | €111,156 | €158,144 | +€46,988 | +42.3% |
| Financial debts | 43 | €25,529 | €25,247 | -€282 | -1.1% |
| Credit institutions | 430/8 | €25,529 | €25,247 | -€282 | -1.1% |
| Trade debts | 44 | €21,975 | €5,300 | -€16,675 | -75.9% |
| Suppliers | 440/4 | €21,975 | €5,300 | -€16,675 | -75.9% |
| Taxes, remuneration and social security | 45 | €45,308 | €110,869 | +€65,562 | +144.7% |
| Taxes | 450/3 | €5,731 | €52,207 | +€46,475 | +810.9% |
| Remuneration and social security | 454/9 | €39,577 | €58,663 | +€19,086 | +48.2% |
| Other amounts payable | 47/48 | €18,344 | €16,728 | -€1,616 | -8.8% |
| Accrued charges and deferred income | 492/3 | €2,319 | €239 | -€2,080 | -89.7% |
| Remuneration, social security and pensions | 62 | €265,365 | €137,624 | -€127,741 | -48.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,925 | €14,442 | +€517 | +3.7% |
| Other operating charges | 640/8 | €7,683 | €12,532 | +€4,849 | +63.1% |
| Non-recurring operating charges | 66A | €290 | €59,908 | +€59,618 | +20557.9% |
| Gross operating margin | 9900 | €286,191 | €180,095 | -€106,096 | -37.1% |
| Operating profit (loss) | 9901 | -€1,072 | -€44,410 | -€43,338 | -4041.7% |
| Financial charges | 65/66B | €6,059 | €4,535 | -€1,524 | -25.2% |
| Recurring financial charges | 65 | €6,059 | €4,535 | -€1,524 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,131 | -€48,945 | -€41,814 | -586.3% |
| Income taxes | 67/77 | €2,146 | €47,248 | +€45,102 | +2101.4% |
| Profit (loss) for the period | 9904 | -€9,278 | -€96,194 | -€86,916 | -936.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,278 | -€96,194 | -€86,916 | -936.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.