METRA CONSULT: 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.
METRA CONSULT
Largest movements
- Current investments -€102,170
down €102,170 (-29.0%), from €352,170 to €250,000
- Cash +€87,635
up €87,635 (+55.9%), from €156,660 to €244,295
mainly Net result for the year (+€109,491) and Current investments (+€102,170)
- Stocks and contracts -€39,616
no longer reported in 2025 (was €39,616)
- Receivables within one year +€19,112
up €19,112 (+1,085%), from €1,761 to €20,873
of which Trade receivables: +€20,873
- Tangible fixed assets -€6,360
down €6,360 (-92.6%), from €6,869 to €509
of which Furniture and vehicles: -€6,074
- Reserves -€32,590
down €32,590 (-8.8%), from €372,138 to €339,548
- Other debts -€25,137
down €25,137 (-15.0%), from €167,344 to €142,207
- Tax, wage and social debts +€17,475
up €17,475 (+220%), from €7,941 to €25,416
of which Taxes: +€25,416
- Gross operating margin +€43,516
up €43,516 (+39.5%), from €110,240 to €153,756
- Financial income -€12,954
down €12,954 (-74.0%), from €17,501 to €4,546
- Taxes +€7,928
up €7,928 (+20.0%), from €39,603 to €47,531
- Depreciation -€4,666
down €4,666 (-94.2%), from €4,952 to €286
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 | €559,959 | €521,630 | -€38,328 | -6.8% |
| Fixed assets | 21/28 | €6,869 | €509 | -€6,360 | -92.6% |
| Tangible fixed assets | 22/27 | €6,869 | €509 | -€6,360 | -92.6% |
| Plant, machinery and equipment | 23 | €795 | €509 | -€286 | -36.0% |
| Furniture and vehicles | 24 | €6,074 | - | -€6,074 | |
| Current assets | 29/58 | €553,090 | €521,121 | -€31,968 | -5.8% |
| Stocks and contracts in progress | 3 | €39,616 | - | -€39,616 | |
| Stocks | 30/36 | €39,616 | - | -€39,616 | |
| Amounts receivable within one year | 40/41 | €1,761 | €20,873 | +€19,112 | +1,085% |
| Trade receivables | 40 | - | €20,873 | +€20,873 | |
| Other amounts receivable | 41 | €1,761 | - | -€1,761 | |
| Current investments | 50/53 | €352,170 | €250,000 | -€102,170 | -29.0% |
| Cash at bank and in hand | 54/58 | €156,660 | €244,295 | +€87,635 | +55.9% |
| Deferred charges and accrued income | 490/1 | €2,882 | €5,954 | +€3,072 | +107% |
| Total equity and liabilities | 10/49 | €559,959 | €521,630 | -€38,328 | -6.8% |
| Equity | 10/15 | €384,538 | €351,948 | -€32,590 | -8.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €372,138 | €339,548 | -€32,590 | -8.8% |
| Distributable reserves | 133 | €372,138 | €339,548 | -€32,590 | -8.8% |
| Amounts payable | 17/49 | €175,421 | €169,682 | -€5,739 | -3.3% |
| Amounts payable within one year | 42/48 | €175,421 | €169,682 | -€5,739 | -3.3% |
| Trade debts | 44 | €135 | €2,059 | +€1,923 | +1,424% |
| Suppliers | 440/4 | €135 | €2,059 | +€1,923 | +1,424% |
| Taxes, remuneration and social security | 45 | €7,941 | €25,416 | +€17,475 | +220% |
| Taxes | 450/3 | - | €25,416 | +€25,416 | |
| Remuneration and social security | 454/9 | €7,941 | - | -€7,941 | |
| Other amounts payable | 47/48 | €167,344 | €142,207 | -€25,137 | -15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,952 | €286 | -€4,666 | -94.2% |
| Other operating charges | 640/8 | €693 | €828 | +€136 | +19.6% |
| Gross operating margin | 9900 | €110,240 | €153,756 | +€43,516 | +39.5% |
| Operating profit (loss) | 9901 | €104,595 | €152,641 | +€48,046 | +45.9% |
| Financial income | 75/76B | €17,501 | €4,546 | -€12,954 | -74.0% |
| Recurring financial income | 75 | €17,501 | €4,546 | -€12,954 | -74.0% |
| Financial charges | 65/66B | €265 | €166 | -€99 | -37.4% |
| Recurring financial charges | 65 | €265 | €166 | -€99 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | €121,831 | €157,022 | +€35,191 | +28.9% |
| Income taxes | 67/77 | €39,603 | €47,531 | +€7,928 | +20.0% |
| Profit (loss) for the period | 9904 | €82,228 | €109,491 | +€27,263 | +33.2% |
| Profit (loss) for the period to be appropriated | 9905 | €82,228 | €109,491 | +€27,263 | +33.2% |
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 21 October 2026 via checked.be.