Metodo Classico: 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.
Metodo Classico
Largest movements
- Receivables within one year +€21,496
up €21,496 (+768.1%), from €2,798 to €24,295
- Stocks and contracts +€5,122
up €5,122 (+51.8%), from €9,897 to €15,018
- Other debts +€13,654
up €13,654 (+664.1%), from €2,056 to €15,710
- Trade debts +€12,642
up €12,642 (+81.7%), from €15,483 to €28,125
- Profit (loss) carried forward -€6,491
down €6,491 (-44.3%), from -€14,655 to -€21,146
- Short-term financial debts +€5,282
up €5,282 (+102.6%), from €5,151 to €10,433
- Tax, wage and social debts +€1,531
up €1,531 (+90.4%), from €1,693 to €3,223
- Gross operating margin +€9,531
up €9,531 (+74.2%), from -€12,842 to -€3,312
- Financial charges +€864
up €864 (+58.0%), from €1,490 to €2,355
- Other operating charges +€777
up €777 (+1629.6%), from €48 to €824
- Taxes -€276
no longer reported in 2024 (was €276)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,727 | €39,345 | +€26,618 | +209.1% |
| Current assets | 29/58 | €12,727 | €39,345 | +€26,618 | +209.1% |
| Stocks and contracts in progress | 3 | €9,897 | €15,018 | +€5,122 | +51.8% |
| Stocks | 30/36 | €9,897 | €15,018 | +€5,122 | +51.8% |
| Amounts receivable within one year | 40/41 | €2,798 | €24,295 | +€21,496 | +768.1% |
| Trade receivables | 40 | €2,798 | €24,295 | +€21,496 | +768.1% |
| Cash at bank and in hand | 54/58 | €32 | €32 | = | 0.0% |
| Total equity and liabilities | 10/49 | €12,727 | €39,345 | +€26,618 | +209.1% |
| Equity | 10/15 | -€11,655 | -€18,146 | -€6,491 | -55.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,655 | -€21,146 | -€6,491 | -44.3% |
| Amounts payable | 17/49 | €24,382 | €57,491 | +€33,109 | +135.8% |
| Amounts payable within one year | 42/48 | €24,382 | €57,491 | +€33,109 | +135.8% |
| Financial debts | 43 | €5,151 | €10,433 | +€5,282 | +102.6% |
| Credit institutions | 430/8 | €5,151 | €10,433 | +€5,282 | +102.6% |
| Trade debts | 44 | €15,483 | €28,125 | +€12,642 | +81.7% |
| Suppliers | 440/4 | €15,483 | €28,125 | +€12,642 | +81.7% |
| Taxes, remuneration and social security | 45 | €1,693 | €3,223 | +€1,531 | +90.4% |
| Taxes | 450/3 | €1,693 | €3,223 | +€1,531 | +90.4% |
| Other amounts payable | 47/48 | €2,056 | €15,710 | +€13,654 | +664.1% |
| Other operating charges | 640/8 | €48 | €824 | +€777 | +1629.6% |
| Gross operating margin | 9900 | -€12,842 | -€3,312 | +€9,531 | +74.2% |
| Operating profit (loss) | 9901 | -€12,890 | -€4,136 | +€8,754 | +67.9% |
| Financial income | 75/76B | €2 | €0 | -€2 | -94.6% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -94.6% |
| Financial charges | 65/66B | €1,490 | €2,355 | +€864 | +58.0% |
| Recurring financial charges | 65 | €1,490 | €2,355 | +€864 | +58.0% |
| Profit (loss) for the period before taxes | 9903 | -€14,379 | -€6,491 | +€7,888 | +54.9% |
| Income taxes | 67/77 | €276 | - | -€276 | |
| Profit (loss) for the period | 9904 | -€14,655 | -€6,491 | +€8,164 | +55.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,655 | -€6,491 | +€8,164 | +55.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.