METRODIM: 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.
METRODIM
Largest movements
- Current investments +€50,000
up €50,000 (+25.0%), from €200,000 to €250,000
- Cash -€42,106
down €42,106 (-37.0%), from €113,740 to €71,634
mainly Current investments (-€50,000) and Tax, wage and social debts (-€11,274)
- Tangible fixed assets -€6,644
down €6,644 (-100%), from €6,644 to €0
of which Plant, machinery and equipment: -€6,644
- Receivables within one year +€6,247
up €6,247 (+6.0%), from €103,817 to €110,063
of which Trade receivables: +€6,244
- Profit (loss) carried forward +€12,300
up €12,300 (+16.6%), from €73,916 to €86,216
- Tax, wage and social debts -€11,274
down €11,274 (-27.3%), from €41,346 to €30,072
of which Taxes: -€8,881
- Gross operating margin -€18,441
down €18,441 (-10.7%), from €172,649 to €154,208
- Staff costs -€8,023
down €8,023 (-5.8%), from €138,801 to €130,778
- Write-downs -€5,556
down €5,556 (-100%), from €5,556 to €0
- Depreciation -€3,491
down €3,491 (-34.4%), from €10,135 to €6,644
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 | €427,365 | €432,498 | +€5,133 | +1.2% |
| Fixed assets | 21/28 | €6,644 | €0 | -€6,644 | -100% |
| Tangible fixed assets | 22/27 | €6,644 | €0 | -€6,644 | -100% |
| Plant, machinery and equipment | 23 | €6,644 | €0 | -€6,644 | -100% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €420,721 | €432,498 | +€11,777 | +2.8% |
| Amounts receivable within one year | 40/41 | €103,817 | €110,063 | +€6,247 | +6.0% |
| Trade receivables | 40 | €103,814 | €110,058 | +€6,244 | +6.0% |
| Other amounts receivable | 41 | €2 | €6 | +€3 | +126% |
| Current investments | 50/53 | €200,000 | €250,000 | +€50,000 | +25.0% |
| Cash at bank and in hand | 54/58 | €113,740 | €71,634 | -€42,106 | -37.0% |
| Deferred charges and accrued income | 490/1 | €3,164 | €800 | -€2,364 | -74.7% |
| Total equity and liabilities | 10/49 | €427,365 | €432,498 | +€5,133 | +1.2% |
| Equity | 10/15 | €94,376 | €106,676 | +€12,300 | +13.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €73,916 | €86,216 | +€12,300 | +16.6% |
| Amounts payable | 17/49 | €332,989 | €325,822 | -€7,167 | -2.2% |
| Amounts payable within one year | 42/48 | €332,989 | €325,822 | -€7,167 | -2.2% |
| Trade debts | 44 | €291,543 | €292,749 | +€1,206 | +0.4% |
| Suppliers | 440/4 | €291,543 | €292,749 | +€1,206 | +0.4% |
| Taxes, remuneration and social security | 45 | €41,346 | €30,072 | -€11,274 | -27.3% |
| Taxes | 450/3 | €22,754 | €13,873 | -€8,881 | -39.0% |
| Remuneration and social security | 454/9 | €18,592 | €16,199 | -€2,393 | -12.9% |
| Other amounts payable | 47/48 | €100 | €3,000 | +€2,900 | +2,900% |
| Remuneration, social security and pensions | 62 | €138,801 | €130,778 | -€8,023 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,135 | €6,644 | -€3,491 | -34.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,556 | €0 | -€5,556 | -100% |
| Gross operating margin | 9900 | €172,649 | €154,208 | -€18,441 | -10.7% |
| Operating profit (loss) | 9901 | €18,157 | €16,787 | -€1,370 | -7.5% |
| Financial income | 75/76B | €4,274 | €5,205 | +€931 | +21.8% |
| Recurring financial income | 75 | €4,274 | €5,205 | +€931 | +21.8% |
| Financial charges | 65/66B | €38 | €46 | +€8 | +22.5% |
| Recurring financial charges | 65 | €38 | €46 | +€8 | +22.5% |
| Profit (loss) for the period before taxes | 9903 | €22,393 | €21,946 | -€448 | -2.0% |
| Income taxes | 67/77 | €6,709 | €6,646 | -€63 | -0.9% |
| Profit (loss) for the period | 9904 | €15,684 | €15,300 | -€384 | -2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,684 | €15,300 | -€384 | -2.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.