MÉTIS: 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.
MÉTIS
Largest movements
- Cash +€28,928
up €28,928 (+1548.5%), from €1,868 to €30,796
mainly Net result for the year (+€32,225) and Depreciation (+€24,550)
- Tangible fixed assets -€23,377
down €23,377 (-27.8%), from €84,166 to €60,789
of which Furniture and vehicles: -€23,263
- Receivables within one year +€19,453
up €19,453 (+726.3%), from €2,678 to €22,132
of which Trade receivables: +€18,622
- Profit (loss) carried forward +€32,225
up €32,225 (+29.7%), from -€108,590 to -€76,365
- Debts after one year -€20,427
down €20,427 (-38.6%), from €52,906 to €32,479
- Tax, wage and social debts +€10,344
up €10,344 (+2135.0%), from €484 to €10,828
- Short-term financial debts +€2,999
new in 2025: €2,999
- Gross operating margin +€138,721
up €138,721, from -€77,008 to €61,712
- Taxes -€1,966
down €1,966 (-81.0%), from €2,428 to €462
- Financial income -€1,104
down €1,104 (-99.9%), from €1,105 to €1
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 | €88,713 | €113,717 | +€25,004 | +28.2% |
| Fixed assets | 21/28 | €84,166 | €60,789 | -€23,377 | -27.8% |
| Tangible fixed assets | 22/27 | €84,166 | €60,789 | -€23,377 | -27.8% |
| Plant, machinery and equipment | 23 | €1,611 | €1,882 | +€271 | +16.8% |
| Furniture and vehicles | 24 | €80,049 | €56,786 | -€23,263 | -29.1% |
| Other tangible fixed assets | 26 | €2,506 | €2,121 | -€385 | -15.4% |
| Current assets | 29/58 | €4,547 | €52,928 | +€48,381 | +1064.1% |
| Amounts receivable within one year | 40/41 | €2,678 | €22,132 | +€19,453 | +726.3% |
| Trade receivables | 40 | - | €18,622 | +€18,622 | |
| Other amounts receivable | 41 | €2,678 | €3,510 | +€831 | +31.0% |
| Cash at bank and in hand | 54/58 | €1,868 | €30,796 | +€28,928 | +1548.5% |
| Total equity and liabilities | 10/49 | €88,713 | €113,717 | +€25,004 | +28.2% |
| Equity | 10/15 | €12,515 | €44,740 | +€32,225 | +257.5% |
| Contributions | 10/11 | €592 | €592 | = | 0.0% |
| Reserves | 13 | €120,512 | €120,512 | = | 0.0% |
| Distributable reserves | 133 | €120,512 | €120,512 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€108,590 | -€76,365 | +€32,225 | +29.7% |
| Amounts payable | 17/49 | €76,198 | €68,977 | -€7,221 | -9.5% |
| Amounts payable after more than one year | 17 | €52,906 | €32,479 | -€20,427 | -38.6% |
| Financial debts | 170/4 | €52,906 | €32,479 | -€20,427 | -38.6% |
| Amounts payable within one year | 42/48 | €23,292 | €36,497 | +€13,206 | +56.7% |
| Current portion of amounts payable after more than one year | 42 | €19,498 | €20,427 | +€929 | +4.8% |
| Financial debts | 43 | - | €2,999 | +€2,999 | |
| Credit institutions | 430/8 | - | €2,999 | +€2,999 | |
| Trade debts | 44 | €3,310 | €2,243 | -€1,067 | -32.2% |
| Suppliers | 440/4 | €3,310 | €2,243 | -€1,067 | -32.2% |
| Taxes, remuneration and social security | 45 | €484 | €10,828 | +€10,344 | +2135.0% |
| Taxes | 450/3 | €484 | €10,828 | +€10,344 | +2135.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,120 | €24,550 | -€570 | -2.3% |
| Other operating charges | 640/8 | €482 | €171 | -€310 | -64.4% |
| Gross operating margin | 9900 | -€77,008 | €61,712 | +€138,721 | |
| Operating profit (loss) | 9901 | -€102,610 | €36,991 | +€139,601 | |
| Financial income | 75/76B | €1,105 | €1 | -€1,104 | -99.9% |
| Recurring financial income | 75 | €1,105 | €1 | -€1,104 | -99.9% |
| Financial charges | 65/66B | €4,657 | €4,305 | -€352 | -7.6% |
| Recurring financial charges | 65 | €4,657 | €4,305 | -€352 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | -€106,162 | €32,687 | +€138,849 | |
| Income taxes | 67/77 | €2,428 | €462 | -€1,966 | -81.0% |
| Profit (loss) for the period | 9904 | -€108,590 | €32,225 | +€140,815 | |
| Profit (loss) for the period to be appropriated | 9905 | -€108,590 | €32,225 | +€140,815 |
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 3 October 2026 via checked.be.