MÈTRE2 CONCEPT: 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.
MÈTRE2 CONCEPT
Largest movements
- Receivables within one year +€39,524
up €39,524 (+73.7%), from €53,664 to €93,188
of which Trade receivables: +€42,877
- Cash -€6,349
down €6,349 (-40.0%), from €15,856 to €9,507
mainly Receivables within one year (-€39,524) and Tax, wage and social debts (-€2,019)
- Advances received +€15,000
new in 2025: €15,000
- Trade debts +€10,448
up €10,448 (+64.7%), from €16,139 to €26,588
- Profit (loss) carried forward +€9,097
up €9,097 (+21.4%), from €42,544 to €51,642
- Tax, wage and social debts -€2,019
down €2,019 (-33.3%), from €6,063 to €4,045
of which Taxes: -€1,045
- Gross operating margin +€12,219
up €12,219 (+242%), from €5,059 to €17,278
- Write-downs -€5,651
no longer reported in 2025 (was €5,651)
- Taxes +€3,195
up €3,195 (+2,137%), from €149 to €3,345
- Staff costs -€1,904
down €1,904 (-94.4%), from €2,018 to €114
- Financial charges +€338
up €338 (+23.9%), from €1,418 to €1,756
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 | €73,747 | €106,274 | +€32,527 | +44.1% |
| Fixed assets | 21/28 | €1,479 | €916 | -€564 | -38.1% |
| Tangible fixed assets | 22/27 | €1,452 | €889 | -€564 | -38.8% |
| Furniture and vehicles | 24 | €1,452 | €889 | -€564 | -38.8% |
| Financial fixed assets | 28 | €27 | €27 | = | 0.0% |
| Current assets | 29/58 | €72,267 | €105,358 | +€33,090 | +45.8% |
| Amounts receivable within one year | 40/41 | €53,664 | €93,188 | +€39,524 | +73.7% |
| Trade receivables | 40 | €34,445 | €77,322 | +€42,877 | +124% |
| Other amounts receivable | 41 | €19,219 | €15,865 | -€3,353 | -17.4% |
| Cash at bank and in hand | 54/58 | €15,856 | €9,507 | -€6,349 | -40.0% |
| Deferred charges and accrued income | 490/1 | €2,748 | €2,663 | -€85 | -3.1% |
| Total equity and liabilities | 10/49 | €73,747 | €106,274 | +€32,527 | +44.1% |
| Equity | 10/15 | €51,544 | €60,642 | +€9,097 | +17.6% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,544 | €51,642 | +€9,097 | +21.4% |
| Amounts payable | 17/49 | €22,203 | €45,632 | +€23,429 | +106% |
| Amounts payable within one year | 42/48 | €22,203 | €45,632 | +€23,429 | +106% |
| Trade debts | 44 | €16,139 | €26,588 | +€10,448 | +64.7% |
| Suppliers | 440/4 | €16,139 | €26,588 | +€10,448 | +64.7% |
| Advances received on contracts in progress | 46 | - | €15,000 | +€15,000 | |
| Taxes, remuneration and social security | 45 | €6,063 | €4,045 | -€2,019 | -33.3% |
| Taxes | 450/3 | €4,390 | €3,345 | -€1,045 | -23.8% |
| Remuneration and social security | 454/9 | €1,674 | €700 | -€974 | -58.2% |
| Remuneration, social security and pensions | 62 | €2,018 | €114 | -€1,904 | -94.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €436 | €564 | +€128 | +29.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,651 | - | -€5,651 | |
| Other operating charges | 640/8 | €3,186 | €3,434 | +€248 | +7.8% |
| Gross operating margin | 9900 | €5,059 | €17,278 | +€12,219 | +242% |
| Operating profit (loss) | 9901 | -€6,232 | €13,166 | +€19,398 | |
| Financial income | 75/76B | €817 | €1,032 | +€214 | +26.2% |
| Recurring financial income | 75 | €817 | €1,032 | +€214 | +26.2% |
| Financial charges | 65/66B | €1,418 | €1,756 | +€338 | +23.9% |
| Recurring financial charges | 65 | €1,418 | €1,756 | +€338 | +23.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,832 | €12,442 | +€19,274 | |
| Income taxes | 67/77 | €149 | €3,345 | +€3,195 | +2,137% |
| Profit (loss) for the period | 9904 | -€6,982 | €9,097 | +€16,079 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,982 | €9,097 | +€16,079 |
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 20 October 2026 via checked.be.