METAPONTO: 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.
METAPONTO
Largest movements
- Tangible fixed assets -€8,681
down €8,681 (-2.3%), from €382,944 to €374,263
of which Land and buildings: -€8,681
- Other debts -€9,570
down €9,570 (-22.9%), from €41,868 to €32,298
- Depreciation -€2,145
down €2,145 (-19.8%), from €10,825 to €8,681
- Gross operating margin -€1,941
down €1,941 (-9.8%), from €19,718 to €17,777
- Other operating charges +€1,035
up €1,035 (+15.3%), from €6,766 to €7,801
- Taxes -€233
down €233 (-33.0%), from €706 to €473
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 | €386,640 | €377,613 | -€9,027 | -2.3% |
| Fixed assets | 21/28 | €382,944 | €374,263 | -€8,681 | -2.3% |
| Tangible fixed assets | 22/27 | €382,944 | €374,263 | -€8,681 | -2.3% |
| Land and buildings | 22 | €380,984 | €372,303 | -€8,681 | -2.3% |
| Furniture and vehicles | 24 | €1,960 | €1,960 | = | 0.0% |
| Current assets | 29/58 | €3,696 | €3,350 | -€346 | -9.4% |
| Cash at bank and in hand | 54/58 | €3,268 | €2,606 | -€663 | -20.3% |
| Deferred charges and accrued income | 490/1 | €428 | €745 | +€317 | +74.0% |
| Total equity and liabilities | 10/49 | €386,640 | €377,613 | -€9,027 | -2.3% |
| Equity | 10/15 | €344,067 | €344,843 | +€776 | +0.2% |
| Contributions | 10/11 | €411,500 | €411,500 | = | 0.0% |
| Capital | 10 | €411,500 | €411,500 | = | 0.0% |
| Issued capital | 100 | €411,500 | €411,500 | = | 0.0% |
| Reserves | 13 | €1,600 | €1,600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,600 | €1,600 | = | 0.0% |
| Legal reserve | 130 | €1,600 | €1,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,033 | -€68,257 | +€776 | +1.1% |
| Amounts payable | 17/49 | €42,573 | €32,770 | -€9,803 | -23.0% |
| Amounts payable within one year | 42/48 | €42,573 | €32,770 | -€9,803 | -23.0% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €706 | €473 | -€233 | -33.0% |
| Taxes | 450/3 | €706 | €473 | -€233 | -33.0% |
| Other amounts payable | 47/48 | €41,868 | €32,298 | -€9,570 | -22.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,825 | €8,681 | -€2,145 | -19.8% |
| Other operating charges | 640/8 | €6,766 | €7,801 | +€1,035 | +15.3% |
| Gross operating margin | 9900 | €19,718 | €17,777 | -€1,941 | -9.8% |
| Operating profit (loss) | 9901 | €2,127 | €1,295 | -€832 | -39.1% |
| Financial charges | 65/66B | €46 | €46 | -€0 | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €2,081 | €1,249 | -€832 | -40.0% |
| Income taxes | 67/77 | €706 | €473 | -€233 | -33.0% |
| Profit (loss) for the period | 9904 | €1,375 | €776 | -€599 | -43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,375 | €776 | -€599 | -43.6% |
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 12 October 2026 via checked.be.