METTIM: 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.
What changed
METTIM
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€36,208
2024 · €224,708-€260,915
Equity
€393,386
2024 · €429,604-€36,218
Cash
€407,614
2024 · €342,042+€65,572
Balance sheet total
€3.9m
2024 · €3.9m+€37,507
Largest movements
Assets
- Financial fixed assets -€112,429
down €112,429 (-5.7%), from €2.0m to €1.9m
- Receivables within one year +€79,387
up €79,387 (+16.2%), from €488,671 to €568,058
of which Other amounts receivable: +€75,949
- Tangible fixed assets -€76,173
down €76,173 (-14.3%), from €533,261 to €457,088
- Stocks and contracts +€65,859
up €65,859 (+11.9%), from €553,562 to €619,421
- Cash +€65,572
up €65,572 (+19.2%), from €342,042 to €407,614
mainly Trade debts (+€185,605) and Other debts (+€151,178)
Equity and liabilities
- Debts after one year -€191,531
down €191,531 (-16.7%), from €1.1m to €953,630
of which Financial debts: -€191,531
- Trade debts +€185,605
up €185,605 (+11.7%), from €1.6m to €1.8m
- Other debts +€151,178
up €151,178 (+52.9%), from €285,708 to €436,887
- Current portion of long-term debt -€46,333
down €46,333 (-19.7%), from €235,198 to €188,865
Income statement
- Turnover -€724,537
down €724,537 (-6.0%), from €12.0m to €11.3m
- Gross operating margin -€467,465
down €467,465 (-29.6%), from €1.6m to €1.1m
- Purchases and services -€367,809
down €367,809 (-3.4%), from €10.8m to €10.4m
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.
Result 2024
€224,708
Gross operating margin
-€467,465
Staff costs
+€40,202
Depreciation
+€62,786
Other operating charges
-€3,887
Other operating items
-€465
Financial income
+€12,822
Financial charges
-€1,934
Taxes
+€97,024
Result 2025
-€36,208
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.
From operations
+€194,808
Investment
+€102,276
Financing
-€231,512
Cash 2024
€342,042
From operations (derived)
+€194,808
Net result for the year
-€36,208
Depreciation
+€86,566
Stocks and contracts
-€65,859
Receivables within one year
-€79,387
Deferred charges and accrued income
-€15,531
Trade debts
+€185,605
Tax, wage and social debts
-€24,302
Other debts
+€151,178
Accrued charges and deferred income
-€7,255
Investment (derived)
+€102,276
Investment in fixed assets (net)
+€102,276
Financing
-€231,512
Debts after one year
-€191,531
Current portion of long-term debt
-€46,333
Short-term financial debts
+€6,362
Contributions, distributions and other
-€10
Cash 2025
€407,614
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,905,022 | €3,942,528 | +€37,507 | +1.0% |
| Formation expenses | 20 | €694 | €454 | -€240 | -34.6% |
| Fixed assets | 21/28 | €2,497,869 | €2,309,266 | -€188,602 | -7.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €533,261 | €457,088 | -€76,173 | -14.3% |
| Land and buildings | 22 | €327,171 | €294,647 | -€32,524 | -9.9% |
| Plant, machinery and equipment | 23 | €68,791 | €61,315 | -€7,476 | -10.9% |
| Furniture and vehicles | 24 | €83,970 | €74,462 | -€9,509 | -11.3% |
| Leasing and similar rights | 25 | €53,329 | €26,665 | -€26,665 | -50.0% |
| Financial fixed assets | 28 | €1,964,608 | €1,852,179 | -€112,429 | -5.7% |
| Current assets | 29/58 | €1,406,458 | €1,632,807 | +€226,349 | +16.1% |
| Stocks and contracts in progress | 3 | €553,562 | €619,421 | +€65,859 | +11.9% |
| Stocks | 30/36 | €553,562 | €619,421 | +€65,859 | +11.9% |
| Amounts receivable within one year | 40/41 | €488,671 | €568,058 | +€79,387 | +16.2% |
| Trade receivables | 40 | €401,036 | €404,473 | +€3,438 | +0.9% |
| Other amounts receivable | 41 | €87,635 | €163,585 | +€75,949 | +86.7% |
| Cash at bank and in hand | 54/58 | €342,042 | €407,614 | +€65,572 | +19.2% |
| Deferred charges and accrued income | 490/1 | €22,184 | €37,715 | +€15,531 | +70.0% |
| Total equity and liabilities | 10/49 | €3,905,022 | €3,942,528 | +€37,507 | +1.0% |
| Equity | 10/15 | €429,604 | €393,386 | -€36,218 | -8.4% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €112,900 | €112,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €28,700 | €28,700 | = | 0.0% |
| Legal reserve | 130 | €28,700 | €28,700 | = | 0.0% |
| Distributable reserves | 133 | €84,200 | €84,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €216,704 | €180,486 | -€36,218 | -16.7% |
| Amounts payable | 17/49 | €3,475,418 | €3,549,142 | +€73,724 | +2.1% |
| Amounts payable after more than one year | 17 | €1,145,161 | €953,630 | -€191,531 | -16.7% |
| Financial debts | 170/4 | €1,141,369 | €949,838 | -€191,531 | -16.8% |
| Other amounts payable | 178/9 | €3,793 | €3,793 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,319,120 | €2,591,630 | +€272,510 | +11.8% |
| Current portion of amounts payable after more than one year | 42 | €235,198 | €188,865 | -€46,333 | -19.7% |
| Financial debts | 43 | €93,549 | €99,911 | +€6,362 | +6.8% |
| Credit institutions | 430/8 | €93,549 | €99,911 | +€6,362 | +6.8% |
| Trade debts | 44 | €1,584,630 | €1,770,235 | +€185,605 | +11.7% |
| Suppliers | 440/4 | €1,584,630 | €1,770,235 | +€185,605 | +11.7% |
| Taxes, remuneration and social security | 45 | €120,034 | €95,732 | -€24,302 | -20.2% |
| Taxes | 450/3 | €6,835 | - | -€6,835 | |
| Remuneration and social security | 454/9 | €113,199 | €95,732 | -€17,467 | -15.4% |
| Other amounts payable | 47/48 | €285,708 | €436,887 | +€151,178 | +52.9% |
| Accrued charges and deferred income | 492/3 | €11,137 | €3,882 | -€7,255 | -65.1% |
| Turnover | 70 | €12,026,572 | €11,302,035 | -€724,537 | -6.0% |
| Non-recurring operating income | 76A | €23,746 | €1,517 | -€22,229 | -93.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €10,784,724 | €10,416,915 | -€367,809 | -3.4% |
| Remuneration, social security and pensions | 62 | €903,657 | €863,455 | -€40,202 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €149,352 | €86,566 | -€62,786 | -42.0% |
| Other operating charges | 640/8 | €82,416 | €86,303 | +€3,887 | +4.7% |
| Non-recurring operating charges | 66A | - | €465 | +€465 | |
| Gross operating margin | 9900 | €1,579,958 | €1,112,493 | -€467,465 | -29.6% |
| Operating profit (loss) | 9901 | €444,532 | €75,704 | -€368,828 | -83.0% |
| Financial income | 75/76B | €26,177 | €38,999 | +€12,822 | +49.0% |
| Recurring financial income | 75 | €26,177 | €38,999 | +€12,822 | +49.0% |
| Financial charges | 65/66B | €148,977 | €150,911 | +€1,934 | +1.3% |
| Recurring financial charges | 65 | €114,829 | €114,033 | -€796 | -0.7% |
| Non-recurring financial charges | 66B | €34,148 | €36,878 | +€2,730 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | €321,732 | -€36,208 | -€357,940 | |
| Income taxes | 67/77 | €97,024 | €0 | -€97,024 | -100.0% |
| Profit (loss) for the period | 9904 | €224,708 | -€36,208 | -€260,915 | |
| Profit (loss) for the period to be appropriated | 9905 | €224,708 | -€36,208 | -€260,915 |
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 12 October 2026 via checked.be.