Metya Consulting: 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.
Metya Consulting
Largest movements
- Tangible fixed assets -€27,995
down €27,995 (-6.6%), from €423,412 to €395,417
of which Land and buildings: -€21,527
- Cash +€19,079
up €19,079 (+11.7%), from €162,376 to €181,455
mainly Depreciation (+€29,394) and Net result for the year (+€17,791)
- Current investments -€15,750
no longer reported in 2024 (was €15,750)
- Debts after one year -€29,329
down €29,329 (-6.6%), from €444,694 to €415,365
- Tax, wage and social debts -€19,378
down €19,378 (-36.9%), from €52,564 to €33,186
of which Taxes: -€19,878
- Reserves +€14,000
up €14,000 (+24.1%), from €58,197 to €72,197
of which Distributable reserves: +€14,000
- Accrued charges and deferred income +€8,800
new in 2024: €8,800
- Trade debts -€7,541
down €7,541 (-23.1%), from €32,699 to €25,158
- Gross operating margin -€25,784
down €25,784 (-23.7%), from €108,631 to €82,847
- Taxes -€12,419
down €12,419 (-57.5%), from €21,583 to €9,164
- Other operating charges +€6,242
up €6,242 (+363%), from €1,720 to €7,962
- Write-downs +€1,582
new in 2024: €1,582
- Financial charges -€1,523
down €1,523 (-7.6%), from €20,128 to €18,605
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €672,022 | €647,575 | -€24,447 | -3.6% |
| Fixed assets | 21/28 | €423,412 | €395,417 | -€27,995 | -6.6% |
| Tangible fixed assets | 22/27 | €423,412 | €395,417 | -€27,995 | -6.6% |
| Land and buildings | 22 | €408,247 | €386,720 | -€21,527 | -5.3% |
| Plant, machinery and equipment | 23 | €502 | €348 | -€154 | -30.7% |
| Furniture and vehicles | 24 | €14,663 | €8,349 | -€6,314 | -43.1% |
| Current assets | 29/58 | €248,610 | €252,158 | +€3,548 | +1.4% |
| Stocks and contracts in progress | 3 | €1,582 | - | -€1,582 | |
| Stocks | 30/36 | €1,582 | - | -€1,582 | |
| Amounts receivable within one year | 40/41 | €68,902 | €68,593 | -€309 | -0.4% |
| Trade receivables | 40 | €62,168 | €64,523 | +€2,355 | +3.8% |
| Other amounts receivable | 41 | €6,734 | €4,070 | -€2,664 | -39.6% |
| Current investments | 50/53 | €15,750 | - | -€15,750 | |
| Cash at bank and in hand | 54/58 | €162,376 | €181,455 | +€19,079 | +11.7% |
| Deferred charges and accrued income | 490/1 | - | €2,110 | +€2,110 | |
| Total equity and liabilities | 10/49 | €672,022 | €647,575 | -€24,447 | -3.6% |
| Equity | 10/15 | €118,060 | €137,961 | +€19,901 | +16.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €58,197 | €72,197 | +€14,000 | +24.1% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €52,000 | €66,000 | +€14,000 | +26.9% |
| Profit (loss) carried forward | 14 | -€2,110 | €3,791 | +€5,901 | |
| Amounts payable | 17/49 | €553,962 | €509,614 | -€44,348 | -8.0% |
| Amounts payable after more than one year | 17 | €444,694 | €415,365 | -€29,329 | -6.6% |
| Financial debts | 170/4 | €444,694 | €415,365 | -€29,329 | -6.6% |
| Amounts payable within one year | 42/48 | €109,268 | €85,449 | -€23,819 | -21.8% |
| Current portion of amounts payable after more than one year | 42 | €24,005 | €27,105 | +€3,100 | +12.9% |
| Trade debts | 44 | €32,699 | €25,158 | -€7,541 | -23.1% |
| Suppliers | 440/4 | €32,699 | €25,158 | -€7,541 | -23.1% |
| Taxes, remuneration and social security | 45 | €52,564 | €33,186 | -€19,378 | -36.9% |
| Taxes | 450/3 | €32,064 | €12,186 | -€19,878 | -62.0% |
| Remuneration and social security | 454/9 | €20,500 | €21,000 | +€500 | +2.4% |
| Accrued charges and deferred income | 492/3 | - | €8,800 | +€8,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,083 | €29,394 | +€311 | +1.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,582 | +€1,582 | |
| Other operating charges | 640/8 | €1,720 | €7,962 | +€6,242 | +363% |
| Gross operating margin | 9900 | €108,631 | €82,847 | -€25,784 | -23.7% |
| Operating profit (loss) | 9901 | €77,828 | €43,909 | -€33,919 | -43.6% |
| Financial income | 75/76B | €755 | €1,651 | +€896 | +119% |
| Recurring financial income | 75 | €755 | €1,651 | +€896 | +119% |
| Financial charges | 65/66B | €20,128 | €18,605 | -€1,523 | -7.6% |
| Recurring financial charges | 65 | €20,128 | €18,605 | -€1,523 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €58,455 | €26,955 | -€31,500 | -53.9% |
| Income taxes | 67/77 | €21,583 | €9,164 | -€12,419 | -57.5% |
| Profit (loss) for the period | 9904 | €36,872 | €17,791 | -€19,081 | -51.7% |
| Profit (loss) for the period to be appropriated | 9905 | €36,872 | €17,791 | -€19,081 | -51.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.