METHODES ET TECHNIQUES D'USINAGE: 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.
METHODES ET TECHNIQUES D'USINAGE
Largest movements
- Receivables within one year -€106,085
down €106,085 (-29.1%), from €364,126 to €258,042
- Cash +€71,585
up €71,585 (+62.1%), from €115,229 to €186,814
mainly Receivables within one year (+€106,085) and Depreciation (+€103,743)
- Tangible fixed assets +€34,916
up €34,916 (+16.3%), from €214,265 to €249,181
of which Plant, machinery and equipment: +€44,301
- Stocks and contracts +€10,000
up €10,000 (+50.0%), from €20,000 to €30,000
- Debts after one year +€65,778
up €65,778 (+22.7%), from €289,177 to €354,955
of which Financial debts: +€66,629
- Current portion of long-term debt -€63,811
down €63,811 (-76.8%), from €83,086 to €19,275
- Trade debts +€26,960
up €26,960 (+52.7%), from €51,118 to €78,078
- Tax, wage and social debts -€17,331
down €17,331 (-11.9%), from €145,050 to €127,720
of which Remuneration and social security: -€26,020
- Gross operating margin +€43,964
up €43,964 (+5.6%), from €784,003 to €827,968
- Depreciation +€25,946
up €25,946 (+33.4%), from €77,797 to €103,743
- Staff costs +€23,796
up €23,796 (+3.5%), from €685,905 to €709,701
- Financial income +€13,923
up €13,923 (+67,885%), from €21 to €13,944
of which Non-recurring financial income: +€13,944
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
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 | €718,717 | €730,118 | +€11,400 | +1.6% |
| Fixed assets | 21/28 | €219,362 | €253,116 | +€33,754 | +15.4% |
| Intangible fixed assets | 21 | €4,747 | €3,586 | -€1,162 | -24.5% |
| Tangible fixed assets | 22/27 | €214,265 | €249,181 | +€34,916 | +16.3% |
| Plant, machinery and equipment | 23 | €177,429 | €221,730 | +€44,301 | +25.0% |
| Furniture and vehicles | 24 | €36,836 | €27,451 | -€9,385 | -25.5% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €499,355 | €477,001 | -€22,354 | -4.5% |
| Stocks and contracts in progress | 3 | €20,000 | €30,000 | +€10,000 | +50.0% |
| Stocks | 30/36 | €20,000 | €30,000 | +€10,000 | +50.0% |
| Amounts receivable within one year | 40/41 | €364,126 | €258,042 | -€106,085 | -29.1% |
| Trade receivables | 40 | €364,126 | €258,042 | -€106,085 | -29.1% |
| Cash at bank and in hand | 54/58 | €115,229 | €186,814 | +€71,585 | +62.1% |
| Deferred charges and accrued income | 490/1 | - | €2,146 | +€2,146 | |
| Total equity and liabilities | 10/49 | €718,717 | €730,118 | +€11,400 | +1.6% |
| Equity | 10/15 | €145,923 | €150,090 | +€4,167 | +2.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | - | -€20,000 | |
| Issued capital | 100 | €20,000 | - | -€20,000 | |
| Reserves | 13 | €2,622 | €2,622 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,622 | €2,622 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,622 | €2,622 | = | 0.0% |
| Profit (loss) carried forward | 14 | €123,301 | €127,468 | +€4,167 | +3.4% |
| Amounts payable | 17/49 | €572,794 | €580,027 | +€7,234 | +1.3% |
| Amounts payable after more than one year | 17 | €289,177 | €354,955 | +€65,778 | +22.7% |
| Financial debts | 170/4 | €140,389 | €207,018 | +€66,629 | +47.5% |
| Other amounts payable | 178/9 | €148,788 | €147,937 | -€851 | -0.6% |
| Amounts payable within one year | 42/48 | €279,254 | €225,073 | -€54,182 | -19.4% |
| Current portion of amounts payable after more than one year | 42 | €83,086 | €19,275 | -€63,811 | -76.8% |
| Trade debts | 44 | €51,118 | €78,078 | +€26,960 | +52.7% |
| Suppliers | 440/4 | €51,118 | €78,078 | +€26,960 | +52.7% |
| Taxes, remuneration and social security | 45 | €145,050 | €127,720 | -€17,331 | -11.9% |
| Taxes | 450/3 | €25,492 | €34,182 | +€8,689 | +34.1% |
| Remuneration and social security | 454/9 | €119,558 | €93,538 | -€26,020 | -21.8% |
| Accrued charges and deferred income | 492/3 | €4,363 | - | -€4,363 | |
| Remuneration, social security and pensions | 62 | €685,905 | €709,701 | +€23,796 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,797 | €103,743 | +€25,946 | +33.4% |
| Other operating charges | 640/8 | €543 | €514 | -€29 | -5.3% |
| Gross operating margin | 9900 | €784,003 | €827,968 | +€43,964 | +5.6% |
| Operating profit (loss) | 9901 | €19,758 | €14,009 | -€5,749 | -29.1% |
| Financial income | 75/76B | €21 | €13,944 | +€13,923 | +67,885% |
| Recurring financial income | 75 | €21 | €13,944 | +€13,923 | +67,885% |
| Non-recurring financial income | 76B | - | €13,944 | +€13,944 | |
| Financial charges | 65/66B | €18,828 | €21,172 | +€2,344 | +12.4% |
| Recurring financial charges | 65 | €18,828 | €21,172 | +€2,344 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | €950 | €6,781 | +€5,830 | +613% |
| Income taxes | 67/77 | - | €2,614 | +€2,614 | |
| Profit (loss) for the period | 9904 | €950 | €4,167 | +€3,216 | +338% |
| Profit (loss) for the period to be appropriated | 9905 | €950 | €4,167 | +€3,216 | +338% |
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 26 October 2026 via checked.be.