METAL PERFECT CREATION: 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 PERFECT CREATION
Largest movements
- Receivables within one year -€101,481
down €101,481 (-43.3%), from €234,527 to €133,045
of which Trade receivables: -€116,466
- Receivables after one year +€67,000
new in 2025: €67,000
- Cash +€23,577
up €23,577 (+128%), from €18,383 to €41,960
mainly Receivables within one year (+€101,481) and Depreciation (+€27,023)
- Tangible fixed assets -€20,079
down €20,079 (-47.2%), from €42,535 to €22,456
of which Furniture and vehicles: -€12,955
- Profit (loss) carried forward -€29,973
down €29,973 (-16.9%), from €177,821 to €147,848
- Tax, wage and social debts -€13,421
down €13,421 (-9.1%), from €147,468 to €134,047
of which Taxes: -€15,996
- Current portion of long-term debt +€7,289
new in 2025: €7,289
- Trade debts +€4,871
up €4,871 (+65.7%), from €7,412 to €12,283
- Gross operating margin -€263,797
down €263,797 (-52.7%), from €500,960 to €237,162
- Staff costs -€165,087
down €165,087 (-41.0%), from €402,647 to €237,560
- Taxes -€33,034
no longer reported in 2025 (was €33,034)
- Depreciation +€15,742
up €15,742 (+140%), from €11,282 to €27,023
- Financial charges -€7,653
down €7,653 (-88.4%), from €8,658 to €1,005
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 | €342,701 | €311,468 | -€31,234 | -9.1% |
| Formation expenses | 20 | €1,249 | €999 | -€250 | -20.0% |
| Fixed assets | 21/28 | €88,542 | €68,463 | -€20,079 | -22.7% |
| Tangible fixed assets | 22/27 | €42,535 | €22,456 | -€20,079 | -47.2% |
| Plant, machinery and equipment | 23 | €21,909 | €14,785 | -€7,125 | -32.5% |
| Furniture and vehicles | 24 | €20,626 | €7,671 | -€12,955 | -62.8% |
| Financial fixed assets | 28 | €46,007 | €46,007 | = | 0.0% |
| Current assets | 29/58 | €252,910 | €242,005 | -€10,905 | -4.3% |
| Amounts receivable after more than one year | 29 | - | €67,000 | +€67,000 | |
| Other amounts receivable | 291 | - | €67,000 | +€67,000 | |
| Amounts receivable within one year | 40/41 | €234,527 | €133,045 | -€101,481 | -43.3% |
| Trade receivables | 40 | €212,774 | €96,309 | -€116,466 | -54.7% |
| Other amounts receivable | 41 | €21,753 | €36,737 | +€14,984 | +68.9% |
| Cash at bank and in hand | 54/58 | €18,383 | €41,960 | +€23,577 | +128% |
| Total equity and liabilities | 10/49 | €342,701 | €311,468 | -€31,234 | -9.1% |
| Equity | 10/15 | €187,821 | €157,848 | -€29,973 | -16.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €177,821 | €147,848 | -€29,973 | -16.9% |
| Amounts payable | 17/49 | €154,880 | €153,620 | -€1,260 | -0.8% |
| Amounts payable within one year | 42/48 | €154,880 | €153,620 | -€1,260 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | - | €7,289 | +€7,289 | |
| Trade debts | 44 | €7,412 | €12,283 | +€4,871 | +65.7% |
| Suppliers | 440/4 | €7,412 | €12,283 | +€4,871 | +65.7% |
| Taxes, remuneration and social security | 45 | €147,468 | €134,047 | -€13,421 | -9.1% |
| Taxes | 450/3 | €29,664 | €13,668 | -€15,996 | -53.9% |
| Remuneration and social security | 454/9 | €117,804 | €120,379 | +€2,575 | +2.2% |
| Non-recurring operating income | 76A | €79,065 | €819 | -€78,246 | -99.0% |
| Remuneration, social security and pensions | 62 | €402,647 | €237,560 | -€165,087 | -41.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,282 | €27,023 | +€15,742 | +140% |
| Other operating charges | 640/8 | €850 | €1,547 | +€697 | +82.0% |
| Non-recurring operating charges | 66A | €19,844 | - | -€19,844 | |
| Gross operating margin | 9900 | €500,960 | €237,162 | -€263,797 | -52.7% |
| Operating profit (loss) | 9901 | €66,337 | -€28,969 | -€95,306 | |
| Financial income | 75/76B | €370 | - | -€370 | |
| Recurring financial income | 75 | €370 | - | -€370 | |
| Financial charges | 65/66B | €8,658 | €1,005 | -€7,653 | -88.4% |
| Recurring financial charges | 65 | €8,658 | €1,005 | -€7,653 | -88.4% |
| Profit (loss) for the period before taxes | 9903 | €58,048 | -€29,973 | -€88,022 | |
| Income taxes | 67/77 | €33,034 | - | -€33,034 | |
| Profit (loss) for the period | 9904 | €25,014 | -€29,973 | -€54,988 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,014 | -€29,973 | -€54,988 |
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 29 October 2026 via checked.be.