O&A Metaal: 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.
O&A Metaal
Largest movements
- Cash -€12,233
down €12,233 (-67.3%), from €18,165 to €5,932
mainly Receivables within one year (-€9,703) and Net result for the year (-€6,615)
- Receivables within one year +€9,703
up €9,703 (+95.8%), from €10,133 to €19,836
of which Trade receivables: +€8,371
- Tangible fixed assets -€4,537
down €4,537 (-38.3%), from €11,830 to €7,293
of which Furniture and vehicles: -€4,067
- Deferred charges and accrued income -€498
down €498 (-43.3%), from €1,151 to €653
- Profit (loss) carried forward -€6,615
down €6,615 (-21.4%), from €30,859 to €24,245
- Trade debts -€950
down €950 (-41.4%), from €2,298 to €1,348
- Gross operating margin -€40,258
down €40,258 (-93.0%), from €43,283 to €3,025
- Taxes -€7,121
no longer reported in 2025 (was €7,121)
- Other operating charges -€1,325
down €1,325 (-32.8%), from €4,033 to €2,708
- Depreciation +€606
up €606 (+11.1%), from €5,445 to €6,051
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 | €41,279 | €33,714 | -€7,565 | -18.3% |
| Fixed assets | 21/28 | €11,830 | €7,293 | -€4,537 | -38.3% |
| Tangible fixed assets | 22/27 | €11,830 | €7,293 | -€4,537 | -38.3% |
| Plant, machinery and equipment | 23 | €1,880 | €1,410 | -€470 | -25.0% |
| Furniture and vehicles | 24 | €9,950 | €5,883 | -€4,067 | -40.9% |
| Current assets | 29/58 | €29,449 | €26,420 | -€3,028 | -10.3% |
| Amounts receivable within one year | 40/41 | €10,133 | €19,836 | +€9,703 | +95.8% |
| Trade receivables | 40 | €2,265 | €10,636 | +€8,371 | +370% |
| Other amounts receivable | 41 | €7,868 | €9,200 | +€1,332 | +16.9% |
| Cash at bank and in hand | 54/58 | €18,165 | €5,932 | -€12,233 | -67.3% |
| Deferred charges and accrued income | 490/1 | €1,151 | €653 | -€498 | -43.3% |
| Total equity and liabilities | 10/49 | €41,279 | €33,714 | -€7,565 | -18.3% |
| Equity | 10/15 | €31,859 | €25,245 | -€6,615 | -20.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,859 | €24,245 | -€6,615 | -21.4% |
| Amounts payable | 17/49 | €9,419 | €8,469 | -€950 | -10.1% |
| Amounts payable within one year | 42/48 | €9,419 | €8,469 | -€950 | -10.1% |
| Trade debts | 44 | €2,298 | €1,348 | -€950 | -41.4% |
| Suppliers | 440/4 | €2,298 | €1,348 | -€950 | -41.4% |
| Taxes, remuneration and social security | 45 | €7,121 | €7,121 | = | 0.0% |
| Taxes | 450/3 | €7,121 | €7,121 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €668 | €726 | +€58 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,445 | €6,051 | +€606 | +11.1% |
| Other operating charges | 640/8 | €4,033 | €2,708 | -€1,325 | -32.8% |
| Gross operating margin | 9900 | €43,283 | €3,025 | -€40,258 | -93.0% |
| Operating profit (loss) | 9901 | €33,137 | -€6,460 | -€39,597 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €151 | €154 | +€4 | +2.5% |
| Recurring financial charges | 65 | €151 | €154 | +€4 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €32,989 | -€6,615 | -€39,604 | |
| Income taxes | 67/77 | €7,121 | - | -€7,121 | |
| Profit (loss) for the period | 9904 | €25,868 | -€6,615 | -€32,483 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,868 | -€6,615 | -€32,483 |
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 15 October 2026 via checked.be.