METAPHORA: 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.
METAPHORA
Largest movements
- Financial fixed assets +€1,350
new in 2025: €1,350
- Receivables within one year -€1,223
down €1,223 (-26.3%), from €4,650 to €3,427
of which Trade receivables: -€1,790
- Tax, wage and social debts +€1,790
up €1,790 (+95.4%), from €1,876 to €3,666
- Profit (loss) carried forward -€1,321
down €1,321 (-106%), from -€1,250 to -€2,571
- Short-term financial debts -€524
down €524 (-28.6%), from €1,829 to €1,305
- Trade debts +€182
up €182 (+26.2%), from €695 to €877
- Gross operating margin -€3,774
down €3,774 (-22.0%), from €17,186 to €13,412
- Staff costs +€958
up €958 (+7.6%), from €12,589 to €13,547
- Other operating charges -€546
down €546 (-37.7%), from €1,448 to €902
- Taxes +€183
new in 2025: €183
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,650 | €4,777 | +€127 | +2.7% |
| Fixed assets | 21/28 | - | €1,350 | +€1,350 | |
| Financial fixed assets | 28 | - | €1,350 | +€1,350 | |
| Current assets | 29/58 | €4,650 | €3,427 | -€1,223 | -26.3% |
| Amounts receivable within one year | 40/41 | €4,650 | €3,427 | -€1,223 | -26.3% |
| Trade receivables | 40 | €1,790 | - | -€1,790 | |
| Other amounts receivable | 41 | €2,860 | €3,427 | +€567 | +19.8% |
| Total equity and liabilities | 10/49 | €4,650 | €4,777 | +€127 | +2.7% |
| Equity | 10/15 | €250 | -€1,071 | -€1,321 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Contributions outside capital | 11 | €1,500 | €1,500 | = | 0.0% |
| Other | 1109/19 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,250 | -€2,571 | -€1,321 | -106% |
| Amounts payable | 17/49 | €4,400 | €5,848 | +€1,448 | +32.9% |
| Amounts payable within one year | 42/48 | €4,400 | €5,848 | +€1,448 | +32.9% |
| Financial debts | 43 | €1,829 | €1,305 | -€524 | -28.6% |
| Credit institutions | 430/8 | €1,829 | €1,305 | -€524 | -28.6% |
| Trade debts | 44 | €695 | €877 | +€182 | +26.2% |
| Suppliers | 440/4 | €695 | €877 | +€182 | +26.2% |
| Taxes, remuneration and social security | 45 | €1,876 | €3,666 | +€1,790 | +95.4% |
| Remuneration and social security | 454/9 | €1,876 | €3,666 | +€1,790 | +95.4% |
| Remuneration, social security and pensions | 62 | €12,589 | €13,547 | +€958 | +7.6% |
| Other operating charges | 640/8 | €1,448 | €902 | -€546 | -37.7% |
| Gross operating margin | 9900 | €17,186 | €13,412 | -€3,774 | -22.0% |
| Operating profit (loss) | 9901 | €3,149 | -€1,037 | -€4,186 | |
| Financial charges | 65/66B | €104 | €101 | -€3 | -3.0% |
| Recurring financial charges | 65 | €104 | €101 | -€3 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €3,045 | -€1,138 | -€4,183 | |
| Income taxes | 67/77 | - | €183 | +€183 | |
| Profit (loss) for the period | 9904 | €3,045 | -€1,320 | -€4,365 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,045 | -€1,320 | -€4,365 |
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 24 October 2026 via checked.be.