Métaphore: 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.
Métaphore
Largest movements
- Cash -€57,173
down €57,173 (-22.2%), from €257,630 to €200,457
mainly Accrued charges and deferred income (-€131,962) and Investment in fixed assets (net) (-€23,668)
- Tangible fixed assets +€18,934
new in 2025: €18,934
- Receivables within one year +€9,236
up €9,236 (+16.7%), from €55,170 to €64,406
- Accrued charges and deferred income -€131,962
down €131,962 (-98.2%), from €134,390 to €2,429
- Debts within one year +€103,059
up €103,059 (+57.2%), from €180,083 to €283,142
- Gross operating margin +€111,906
up €111,906 (+25.1%), from €445,664 to €557,570
- Staff costs +€105,304
up €105,304 (+23.6%), from €445,470 to €550,774
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 | €319,034 | €292,615 | -€26,419 | -8.3% |
| Fixed assets | 21/28 | €580 | €19,514 | +€18,934 | +3264.6% |
| Tangible fixed assets | 22/27 | - | €18,934 | +€18,934 | |
| Furniture and vehicles | 24 | - | €18,934 | +€18,934 | |
| Financial fixed assets | 28 | €580 | €580 | = | 0.0% |
| Current assets | 29/58 | €318,454 | €273,101 | -€45,353 | -14.2% |
| Amounts receivable within one year | 40/41 | €55,170 | €64,406 | +€9,236 | +16.7% |
| Other amounts receivable | 41 | €55,170 | €64,406 | +€9,236 | +16.7% |
| Cash at bank and in hand | 54/58 | €257,630 | €200,457 | -€57,173 | -22.2% |
| Deferred charges and accrued income | 490/1 | €5,654 | €8,238 | +€2,584 | +45.7% |
| Total equity and liabilities | 10/49 | €319,034 | €292,615 | -€26,419 | -8.3% |
| Equity | 10/15 | €4,560 | €7,045 | +€2,484 | +54.5% |
| Profit (loss) carried forward | 14 | €4,560 | €7,045 | +€2,484 | +54.5% |
| Amounts payable | 17/49 | €314,473 | €285,570 | -€28,903 | -9.2% |
| Amounts payable within one year | 42/48 | €180,083 | €283,142 | +€103,059 | +57.2% |
| Trade debts | 44 | €2,455 | €5,958 | +€3,503 | +142.7% |
| Suppliers | 440/4 | €2,455 | €5,958 | +€3,503 | +142.7% |
| Taxes, remuneration and social security | 45 | €79,992 | €95,108 | +€15,116 | +18.9% |
| Taxes | 450/3 | €11,882 | €13,253 | +€1,371 | +11.5% |
| Remuneration and social security | 454/9 | €68,110 | €81,855 | +€13,745 | +20.2% |
| Accrued charges and deferred income | 492/3 | €134,390 | €2,429 | -€131,962 | -98.2% |
| Remuneration, social security and pensions | 62 | €445,470 | €550,774 | +€105,304 | +23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,734 | +€4,734 | |
| Other operating charges | 640/8 | €152 | €481 | +€330 | +217.1% |
| Gross operating margin | 9900 | €445,664 | €557,570 | +€111,906 | +25.1% |
| Operating profit (loss) | 9901 | €42 | €1,581 | +€1,539 | +3624.3% |
| Financial income | 75/76B | €1,053 | €1,345 | +€293 | +27.8% |
| Recurring financial income | 75 | €1,053 | €1,345 | +€293 | +27.8% |
| Financial charges | 65/66B | €42 | €46 | +€4 | +9.1% |
| Recurring financial charges | 65 | €42 | €46 | +€4 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €1,053 | €2,880 | +€1,828 | +173.6% |
| Income taxes | 67/77 | €316 | €396 | +€80 | +25.4% |
| Profit (loss) for the period | 9904 | €737 | €2,484 | +€1,747 | +237.1% |
| Profit (loss) for the period to be appropriated | 9905 | €737 | €2,484 | +€1,747 | +237.1% |
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.