METIER experten: 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.
METIER experten
Largest movements
- Cash -€7,833
down €7,833 (-85.0%), from €9,217 to €1,384
mainly Trade debts (-€7,625) and Investment in fixed assets (net) (-€6,332)
- Intangible fixed assets +€5,245
new in 2025: €5,245
- Receivables within one year -€178
down €178 (-2.3%), from €7,612 to €7,434
of which Other amounts receivable: -€138
- Trade debts -€7,625
down €7,625 (-79.4%), from €9,606 to €1,981
- Profit (loss) carried forward +€4,030
up €4,030 (+101%), from €3,975 to €8,005
- Tax, wage and social debts +€2,508
up €2,508 (+441%), from €569 to €3,077
- Other debts -€1,679
down €1,679 (-100%), from €1,679 to €0
- Other operating charges -€5,570
down €5,570 (-85.4%), from €6,522 to €952
- Gross operating margin -€2,705
down €2,705 (-22.4%), from €12,089 to €9,384
- Depreciation +€1,087
new in 2025: €1,087
- Taxes +€1,086
up €1,086 (+71.7%), from €1,515 to €2,601
- Write-downs +€610
new in 2025: €610
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 | €16,829 | €14,063 | -€2,766 | -16.4% |
| Fixed assets | 21/28 | - | €5,245 | +€5,245 | |
| Intangible fixed assets | 21 | - | €5,245 | +€5,245 | |
| Current assets | 29/58 | €16,829 | €8,818 | -€8,012 | -47.6% |
| Amounts receivable within one year | 40/41 | €7,612 | €7,434 | -€178 | -2.3% |
| Trade receivables | 40 | €7,415 | €7,375 | -€40 | -0.5% |
| Other amounts receivable | 41 | €197 | €59 | -€138 | -70.1% |
| Cash at bank and in hand | 54/58 | €9,217 | €1,384 | -€7,833 | -85.0% |
| Total equity and liabilities | 10/49 | €16,829 | €14,063 | -€2,766 | -16.4% |
| Equity | 10/15 | €4,975 | €9,005 | +€4,030 | +81.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | - | -€1,000 | |
| Other | 1109/19 | €1,000 | - | -€1,000 | |
| Profit (loss) carried forward | 14 | €3,975 | €8,005 | +€4,030 | +101% |
| Amounts payable | 17/49 | €11,855 | €5,058 | -€6,796 | -57.3% |
| Amounts payable within one year | 42/48 | €11,855 | €5,058 | -€6,796 | -57.3% |
| Trade debts | 44 | €9,606 | €1,981 | -€7,625 | -79.4% |
| Suppliers | 440/4 | €9,606 | €1,981 | -€7,625 | -79.4% |
| Taxes, remuneration and social security | 45 | €569 | €3,077 | +€2,508 | +441% |
| Taxes | 450/3 | €569 | €3,077 | +€2,508 | +441% |
| Other amounts payable | 47/48 | €1,679 | €0 | -€1,679 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,087 | +€1,087 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €610 | +€610 | |
| Other operating charges | 640/8 | €6,522 | €952 | -€5,570 | -85.4% |
| Gross operating margin | 9900 | €12,089 | €9,384 | -€2,705 | -22.4% |
| Operating profit (loss) | 9901 | €5,567 | €6,734 | +€1,167 | +21.0% |
| Financial charges | 65/66B | €77 | €103 | +€26 | +33.2% |
| Recurring financial charges | 65 | €77 | €103 | +€26 | +33.2% |
| Profit (loss) for the period before taxes | 9903 | €5,490 | €6,631 | +€1,142 | +20.8% |
| Income taxes | 67/77 | €1,515 | €2,601 | +€1,086 | +71.7% |
| Profit (loss) for the period | 9904 | €3,975 | €4,030 | +€55 | +1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,975 | €4,030 | +€55 | +1.4% |
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 28 October 2026 via checked.be.