Metal Processing Centre Gent: 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 Processing Centre Gent
Largest movements
- Tangible fixed assets +€907,418
up €907,418 (+20.1%), from €4.5m to €5.4m
of which Plant, machinery and equipment: +€1.6m
- Short-term financial debts +€800,000
up €800,000 (+400.0%), from €200,000 to €1.0m
- Trade debts +€88,397
up €88,397 (+40.1%), from €220,467 to €308,865
- Depreciation +€97,955
up €97,955 (+20.4%), from €480,134 to €578,089
- Financial income -€8,266
down €8,266 (-60.1%), from €13,759 to €5,493
- Financial charges +€7,382
up €7,382 (+83.5%), from €8,845 to €16,227
- Gross operating margin +€6,380
up €6,380 (+1.1%), from €600,112 to €606,491
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 | €5,619,391 | €6,533,960 | +€914,569 | +16.3% |
| Fixed assets | 21/28 | €4,515,330 | €5,422,748 | +€907,418 | +20.1% |
| Tangible fixed assets | 22/27 | €4,515,330 | €5,422,748 | +€907,418 | +20.1% |
| Land and buildings | 22 | €168,259 | €157,333 | -€10,926 | -6.5% |
| Plant, machinery and equipment | 23 | €2,637,814 | €4,246,089 | +€1.6m | +61.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €832,754 | €827,116 | -€5,637 | -0.7% |
| Assets under construction and advance payments | 27 | €876,504 | €192,210 | -€684,294 | -78.1% |
| Current assets | 29/58 | €1,104,061 | €1,111,212 | +€7,151 | +0.6% |
| Amounts receivable within one year | 40/41 | €1,047,139 | €1,071,522 | +€24,383 | +2.3% |
| Trade receivables | 40 | €711,160 | €797,059 | +€85,899 | +12.1% |
| Other amounts receivable | 41 | €335,979 | €274,463 | -€61,515 | -18.3% |
| Cash at bank and in hand | 54/58 | €425 | €3,626 | +€3,201 | +753.5% |
| Deferred charges and accrued income | 490/1 | €56,497 | €36,064 | -€20,433 | -36.2% |
| Total equity and liabilities | 10/49 | €5,619,391 | €6,533,960 | +€914,569 | +16.3% |
| Equity | 10/15 | €5,128,628 | €5,126,309 | -€2,319 | 0.0% |
| Contributions | 10/11 | €4,875,648 | €4,875,648 | = | 0.0% |
| Capital | 10 | €4,875,648 | €4,875,648 | = | 0.0% |
| Issued capital | 100 | €4,875,648 | €4,875,648 | = | 0.0% |
| Reserves | 13 | €25,488 | €25,488 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25,488 | €25,488 | = | 0.0% |
| Legal reserve | 130 | €25,488 | €25,488 | = | 0.0% |
| Profit (loss) carried forward | 14 | €227,492 | €225,173 | -€2,319 | -1.0% |
| Amounts payable | 17/49 | €490,763 | €1,407,651 | +€916,888 | +186.8% |
| Amounts payable within one year | 42/48 | €488,814 | €1,401,629 | +€912,815 | +186.7% |
| Financial debts | 43 | €200,000 | €1,000,000 | +€800,000 | +400.0% |
| Other loans | 439 | €200,000 | €1,000,000 | +€800,000 | +400.0% |
| Trade debts | 44 | €220,467 | €308,865 | +€88,397 | +40.1% |
| Suppliers | 440/4 | €220,467 | €308,865 | +€88,397 | +40.1% |
| Taxes, remuneration and social security | 45 | €68,347 | €92,765 | +€24,418 | +35.7% |
| Taxes | 450/3 | €68,347 | €92,765 | +€24,418 | +35.7% |
| Accrued charges and deferred income | 492/3 | €1,948 | €6,021 | +€4,073 | +209.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €480,134 | €578,089 | +€97,955 | +20.4% |
| Other operating charges | 640/8 | €20,124 | €19,988 | -€136 | -0.7% |
| Gross operating margin | 9900 | €600,112 | €606,491 | +€6,380 | +1.1% |
| Operating profit (loss) | 9901 | €99,854 | €8,415 | -€91,439 | -91.6% |
| Financial income | 75/76B | €13,759 | €5,493 | -€8,266 | -60.1% |
| Recurring financial income | 75 | €13,759 | €5,493 | -€8,266 | -60.1% |
| Financial charges | 65/66B | €8,845 | €16,227 | +€7,382 | +83.5% |
| Recurring financial charges | 65 | €8,845 | €16,227 | +€7,382 | +83.5% |
| Profit (loss) for the period before taxes | 9903 | €104,768 | -€2,319 | -€107,087 | |
| Profit (loss) for the period | 9904 | €104,768 | -€2,319 | -€107,087 | |
| Profit (loss) for the period to be appropriated | 9905 | €104,768 | -€2,319 | -€107,087 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.