Metronome: 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.
Metronome
Largest movements
- Financial fixed assets +€75,000
up €75,000 (+100.0%), from €75,000 to €150,000
- Cash -€44,449
down €44,449 (-53.0%), from €83,930 to €39,481
mainly Contributions, distributions and other (-€149,556) and Investment in fixed assets (net) (-€75,000)
- Tangible fixed assets -€5,273
down €5,273 (-23.9%), from €22,072 to €16,800
of which Furniture and vehicles: -€4,583
- Other debts +€84,505
up €84,505 (+1097.3%), from €7,701 to €92,206
- Reserves -€74,908
down €74,908 (-51.7%), from €144,750 to €69,842
- Debts after one year +€38,148
up €38,148 (+675.0%), from €5,652 to €43,800
- Tax, wage and social debts -€24,360
down €24,360 (-62.7%), from €38,856 to €14,496
- Trade debts +€5,911
up €5,911 (+496.9%), from €1,190 to €7,100
- Taxes +€5,528
up €5,528 (+23.9%), from €23,114 to €28,642
- Gross operating margin +€2,310
up €2,310 (+2.1%), from €109,281 to €111,591
- Other operating charges +€1,254
up €1,254 (+69.9%), from €1,794 to €3,049
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 | €224,415 | €249,455 | +€25,040 | +11.2% |
| Formation expenses | 20 | €311 | €77 | -€235 | -75.4% |
| Fixed assets | 21/28 | €97,072 | €166,800 | +€69,727 | +71.8% |
| Tangible fixed assets | 22/27 | €22,072 | €16,800 | -€5,273 | -23.9% |
| Plant, machinery and equipment | 23 | €2,063 | €1,639 | -€424 | -20.5% |
| Furniture and vehicles | 24 | €18,168 | €13,585 | -€4,583 | -25.2% |
| Other tangible fixed assets | 26 | €1,842 | €1,576 | -€266 | -14.4% |
| Financial fixed assets | 28 | €75,000 | €150,000 | +€75,000 | +100.0% |
| Current assets | 29/58 | €127,031 | €82,579 | -€44,452 | -35.0% |
| Amounts receivable after more than one year | 29 | €20,931 | €21,524 | +€593 | +2.8% |
| Other amounts receivable | 291 | €20,931 | €21,524 | +€593 | +2.8% |
| Amounts receivable within one year | 40/41 | €20,445 | €20,365 | -€80 | -0.4% |
| Trade receivables | 40 | €19,965 | €19,965 | = | 0.0% |
| Other amounts receivable | 41 | €480 | €400 | -€80 | -16.7% |
| Cash at bank and in hand | 54/58 | €83,930 | €39,481 | -€44,449 | -53.0% |
| Deferred charges and accrued income | 490/1 | €1,726 | €1,209 | -€517 | -29.9% |
| Total equity and liabilities | 10/49 | €224,415 | €249,455 | +€25,040 | +11.2% |
| Equity | 10/15 | €149,750 | €74,842 | -€74,908 | -50.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €144,750 | €69,842 | -€74,908 | -51.7% |
| Distributable reserves | 133 | €144,750 | €69,842 | -€74,908 | -51.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €74,665 | €174,613 | +€99,948 | +133.9% |
| Amounts payable after more than one year | 17 | €5,652 | €43,800 | +€38,148 | +675.0% |
| Financial debts | 170/4 | €5,652 | €43,800 | +€38,148 | +675.0% |
| Amounts payable within one year | 42/48 | €69,013 | €130,813 | +€61,800 | +89.5% |
| Current portion of amounts payable after more than one year | 42 | €21,206 | €16,002 | -€5,204 | -24.5% |
| Financial debts | 43 | €60 | €1,008 | +€948 | +1568.6% |
| Credit institutions | 430/8 | €60 | €1,008 | +€948 | +1568.6% |
| Trade debts | 44 | €1,190 | €7,100 | +€5,911 | +496.9% |
| Suppliers | 440/4 | €1,190 | €7,100 | +€5,911 | +496.9% |
| Taxes, remuneration and social security | 45 | €38,856 | €14,496 | -€24,360 | -62.7% |
| Taxes | 450/3 | €38,856 | €14,496 | -€24,360 | -62.7% |
| Other amounts payable | 47/48 | €7,701 | €92,206 | +€84,505 | +1097.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,115 | €5,508 | +€392 | +7.7% |
| Other operating charges | 640/8 | €1,794 | €3,049 | +€1,254 | +69.9% |
| Gross operating margin | 9900 | €109,281 | €111,591 | +€2,310 | +2.1% |
| Operating profit (loss) | 9901 | €102,371 | €103,035 | +€663 | +0.6% |
| Financial income | 75/76B | €1,700 | €882 | -€819 | -48.1% |
| Recurring financial income | 75 | €1,700 | €882 | -€819 | -48.1% |
| Financial charges | 65/66B | €1,060 | €626 | -€434 | -40.9% |
| Recurring financial charges | 65 | €1,060 | €626 | -€434 | -40.9% |
| Profit (loss) for the period before taxes | 9903 | €103,011 | €103,290 | +€279 | +0.3% |
| Income taxes | 67/77 | €23,114 | €28,642 | +€5,528 | +23.9% |
| Profit (loss) for the period | 9904 | €79,898 | €74,648 | -€5,250 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €79,898 | €74,648 | -€5,250 | -6.6% |
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 4 October 2026 via checked.be.