Metalpart: 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.
What changed
Metalpart
NACE 77.399, Renting and leasing of other machinery, equipment and tangible goods
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€139,034
2024 · -€79,300+€218,334
Equity
€7.1m
2024 · €7.0m+€139,034
Cash
€2.0m
2024 · €2.0m+€14,838
Balance sheet total
€7.9m
2024 · €7.8m+€123,935
Largest movements
Assets
- Receivables within one year +€164,298
up €164,298 (+2.9%), from €5.6m to €5.8m
of which Trade receivables: +€155,119
Equity and liabilities
- Profit (loss) carried forward +€139,034
up €139,034 (+2.2%), from €6.2m to €6.3m
Income statement
- Gross operating margin +€225,899
up €225,899 (+6422.5%), from €3,517 to €229,416
- Taxes +€21,350
up €21,350 (+3442.4%), from €620 to €21,971
- Depreciation -€13,354
down €13,354 (-13.2%), from €100,977 to €87,623
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.
Result 2024
-€79,300
Gross operating margin
+€225,899
Depreciation
+€13,354
Other operating charges
+€87
Financial income
+€388
Financial charges
-€44
Taxes
-€21,350
Result 2025
€139,034
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.
From operations
+€84,475
Investment
-€69,637
Financing
€0
Cash 2024
€2.0m
From operations (derived)
+€84,475
Net result for the year
+€139,034
Depreciation
+€87,623
Receivables within one year
-€164,298
Deferred charges and accrued income
+€37,215
Trade debts
-€5,565
Tax, wage and social debts
-€23,203
Other debts
+€13,669
Investment (derived)
-€69,637
Investment in fixed assets (net)
-€69,637
Cash 2025
€2.0m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,780,149 | €7,904,084 | +€123,935 | +1.6% |
| Fixed assets | 21/28 | €154,433 | €136,447 | -€17,986 | -11.6% |
| Tangible fixed assets | 22/27 | €154,433 | €136,447 | -€17,986 | -11.6% |
| Plant, machinery and equipment | 23 | €154,375 | €136,435 | -€17,941 | -11.6% |
| Leasing and similar rights | 25 | €58 | €13 | -€45 | -77.9% |
| Current assets | 29/58 | €7,625,716 | €7,767,636 | +€141,920 | +1.9% |
| Amounts receivable within one year | 40/41 | €5,592,533 | €5,756,831 | +€164,298 | +2.9% |
| Trade receivables | 40 | €129,620 | €284,739 | +€155,119 | +119.7% |
| Other amounts receivable | 41 | €5,462,914 | €5,472,092 | +€9,179 | +0.2% |
| Cash at bank and in hand | 54/58 | €1,995,967 | €2,010,805 | +€14,838 | +0.7% |
| Deferred charges and accrued income | 490/1 | €37,215 | - | -€37,215 | |
| Total equity and liabilities | 10/49 | €7,780,149 | €7,904,084 | +€123,935 | +1.6% |
| Equity | 10/15 | €7,005,700 | €7,144,734 | +€139,034 | +2.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €759,100 | €759,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €752,900 | €752,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,184,600 | €6,323,634 | +€139,034 | +2.2% |
| Amounts payable | 17/49 | €774,449 | €759,349 | -€15,100 | -1.9% |
| Amounts payable within one year | 42/48 | €772,449 | €757,349 | -€15,100 | -2.0% |
| Trade debts | 44 | €240,233 | €234,668 | -€5,565 | -2.3% |
| Suppliers | 440/4 | €240,233 | €234,668 | -€5,565 | -2.3% |
| Taxes, remuneration and social security | 45 | €50,884 | €27,681 | -€23,203 | -45.6% |
| Taxes | 450/3 | €50,884 | €27,681 | -€23,203 | -45.6% |
| Other amounts payable | 47/48 | €481,332 | €495,001 | +€13,669 | +2.8% |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100,977 | €87,623 | -€13,354 | -13.2% |
| Other operating charges | 640/8 | €1,186 | €1,098 | -€87 | -7.3% |
| Gross operating margin | 9900 | €3,517 | €229,416 | +€225,899 | +6422.5% |
| Operating profit (loss) | 9901 | -€98,645 | €140,695 | +€239,340 | |
| Financial income | 75/76B | €20,241 | €20,629 | +€388 | +1.9% |
| Recurring financial income | 75 | €20,241 | €20,629 | +€388 | +1.9% |
| Financial charges | 65/66B | €275 | €319 | +€44 | +15.8% |
| Recurring financial charges | 65 | €275 | €319 | +€44 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | -€78,679 | €161,005 | +€239,684 | |
| Income taxes | 67/77 | €620 | €21,971 | +€21,350 | +3442.4% |
| Profit (loss) for the period | 9904 | -€79,300 | €139,034 | +€218,334 | |
| Profit (loss) for the period to be appropriated | 9905 | -€79,300 | €139,034 | +€218,334 |
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 4 October 2026 via checked.be.