METRUM: 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.
METRUM
Largest movements
- Tangible fixed assets -€10,355
down €10,355 (-47.7%), from €21,715 to €11,359
of which Furniture and vehicles: -€7,795
- Receivables within one year +€5,577
up €5,577 (+12.4%), from €44,967 to €50,545
of which Trade receivables: +€8,472
- Stocks and contracts +€5,116
up €5,116 (+34.4%), from €14,884 to €20,000
- Cash -€3,074
down €3,074 (-18.9%), from €16,230 to €13,156
mainly Trade debts (-€7,814) and Receivables within one year (-€5,577)
- Other debts +€9,686
up €9,686 (+13.8%), from €70,275 to €79,961
- Trade debts -€7,814
down €7,814 (-36.7%), from €21,306 to €13,492
- Current portion of long-term debt -€3,993
down €3,993 (-57.8%), from €6,908 to €2,915
- Debts after one year -€2,915
down €2,915 (-100.0%), from €2,915 to €0
- Tax, wage and social debts +€1,701
up €1,701 (+211.9%), from €803 to €2,504
of which Taxes: +€2,504
- Gross operating margin -€6,394
down €6,394 (-52.2%), from €12,260 to €5,866
- Write-downs -€5,116
new in 2025: -€5,116
- Financial income +€2,103
up €2,103 (+2782.7%), from €76 to €2,179
- Financial charges -€489
down €489 (-42.6%), from €1,148 to €659
- Depreciation -€487
down €487 (-4.5%), from €10,842 to €10,355
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 | €97,795 | €95,059 | -€2,736 | -2.8% |
| Fixed assets | 21/28 | €21,715 | €11,359 | -€10,355 | -47.7% |
| Tangible fixed assets | 22/27 | €21,715 | €11,359 | -€10,355 | -47.7% |
| Plant, machinery and equipment | 23 | €3,061 | €500 | -€2,561 | -83.7% |
| Furniture and vehicles | 24 | €18,654 | €10,859 | -€7,795 | -41.8% |
| Current assets | 29/58 | €76,081 | €83,700 | +€7,620 | +10.0% |
| Stocks and contracts in progress | 3 | €14,884 | €20,000 | +€5,116 | +34.4% |
| Stocks | 30/36 | €14,884 | €20,000 | +€5,116 | +34.4% |
| Amounts receivable within one year | 40/41 | €44,967 | €50,545 | +€5,577 | +12.4% |
| Trade receivables | 40 | €42,073 | €50,545 | +€8,472 | +20.1% |
| Other amounts receivable | 41 | €2,894 | €0 | -€2,894 | -100.0% |
| Cash at bank and in hand | 54/58 | €16,230 | €13,156 | -€3,074 | -18.9% |
| Total equity and liabilities | 10/49 | €97,795 | €95,059 | -€2,736 | -2.8% |
| Equity | 10/15 | -€4,412 | -€3,813 | +€599 | +13.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,863 | -€24,264 | +€599 | +2.4% |
| Amounts payable | 17/49 | €102,208 | €98,872 | -€3,335 | -3.3% |
| Amounts payable after more than one year | 17 | €2,915 | €0 | -€2,915 | -100.0% |
| Financial debts | 170/4 | €2,915 | €0 | -€2,915 | -100.0% |
| Amounts payable within one year | 42/48 | €99,292 | €98,872 | -€420 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €6,908 | €2,915 | -€3,993 | -57.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €21,306 | €13,492 | -€7,814 | -36.7% |
| Suppliers | 440/4 | €21,306 | €13,492 | -€7,814 | -36.7% |
| Taxes, remuneration and social security | 45 | €803 | €2,504 | +€1,701 | +211.9% |
| Taxes | 450/3 | - | €2,504 | +€2,504 | |
| Remuneration and social security | 454/9 | €803 | €0 | -€803 | -100.0% |
| Other amounts payable | 47/48 | €70,275 | €79,961 | +€9,686 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,842 | €10,355 | -€487 | -4.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€5,116 | -€5,116 | |
| Other operating charges | 640/8 | €1,703 | €1,548 | -€155 | -9.1% |
| Gross operating margin | 9900 | €12,260 | €5,866 | -€6,394 | -52.2% |
| Operating profit (loss) | 9901 | -€284 | -€921 | -€636 | -223.7% |
| Financial income | 75/76B | €76 | €2,179 | +€2,103 | +2782.7% |
| Recurring financial income | 75 | €76 | €2,179 | +€2,103 | +2782.7% |
| Financial charges | 65/66B | €1,148 | €659 | -€489 | -42.6% |
| Recurring financial charges | 65 | €1,148 | €659 | -€489 | -42.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,357 | €599 | +€1,956 | |
| Profit (loss) for the period | 9904 | -€1,357 | €599 | +€1,956 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,357 | €599 | +€1,956 |
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 5 October 2026 via checked.be.