PRO - 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.
PRO - METAAL
Largest movements
- Receivables after one year -€61,500
down €61,500 (-100%), from €61,500 to €0
- Cash +€34,357
up €34,357 (+203%), from €16,885 to €51,242
mainly Receivables after one year (+€61,500) and Net result for the year (+€30,988)
- Tangible fixed assets -€10,290
down €10,290 (-8.2%), from €125,479 to €115,189
of which Furniture and vehicles: -€13,443
- Receivables within one year -€5,317
down €5,317 (-9.8%), from €54,220 to €48,903
of which Other amounts receivable: -€12,078
- Reserves -€27,708
down €27,708 (-24.4%), from €113,665 to €85,957
- Contributions -€18,492
down €18,492 (-99.5%), from €18,592 to €100
- Debts after one year -€18,206
down €18,206 (-22.1%), from €82,325 to €64,119
- Other debts +€9,209
up €9,209 (+32.0%), from €28,760 to €37,970
- Current portion of long-term debt +€4,993
up €4,993 (+37.8%), from €13,212 to €18,206
- Depreciation +€19,526
up €19,526 (+911%), from €2,144 to €21,671
- Gross operating margin -€9,919
down €9,919 (-11.2%), from €88,456 to €78,537
- Taxes -€6,239
down €6,239 (-28.8%), from €21,687 to €15,448
- Financial charges +€5,404
up €5,404 (+148%), from €3,641 to €9,045
- Financial income -€2,788
down €2,788 (-84.6%), from €3,295 to €506
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 | €261,738 | €218,942 | -€42,796 | -16.4% |
| Fixed assets | 21/28 | €125,479 | €115,189 | -€10,290 | -8.2% |
| Tangible fixed assets | 22/27 | €125,479 | €115,189 | -€10,290 | -8.2% |
| Land and buildings | 22 | €22,353 | €22,353 | = | 0.0% |
| Plant, machinery and equipment | 23 | €646 | €3,799 | +€3,153 | +488% |
| Furniture and vehicles | 24 | €102,480 | €89,037 | -€13,443 | -13.1% |
| Current assets | 29/58 | €136,259 | €103,753 | -€32,506 | -23.9% |
| Amounts receivable after more than one year | 29 | €61,500 | €0 | -€61,500 | -100% |
| Other amounts receivable | 291 | €61,500 | €0 | -€61,500 | -100% |
| Amounts receivable within one year | 40/41 | €54,220 | €48,903 | -€5,317 | -9.8% |
| Trade receivables | 40 | €21,983 | €28,744 | +€6,760 | +30.8% |
| Other amounts receivable | 41 | €32,237 | €20,159 | -€12,078 | -37.5% |
| Cash at bank and in hand | 54/58 | €16,885 | €51,242 | +€34,357 | +203% |
| Deferred charges and accrued income | 490/1 | €3,653 | €3,608 | -€45 | -1.2% |
| Total equity and liabilities | 10/49 | €261,738 | €218,942 | -€42,796 | -16.4% |
| Equity | 10/15 | €132,257 | €86,057 | -€46,200 | -34.9% |
| Contributions | 10/11 | €18,592 | €100 | -€18,492 | -99.5% |
| Reserves | 13 | €113,665 | €85,957 | -€27,708 | -24.4% |
| Distributable reserves | 133 | €113,665 | €85,957 | -€27,708 | -24.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €129,481 | €132,885 | +€3,404 | +2.6% |
| Amounts payable after more than one year | 17 | €82,325 | €64,119 | -€18,206 | -22.1% |
| Financial debts | 170/4 | €82,325 | €64,119 | -€18,206 | -22.1% |
| Amounts payable within one year | 42/48 | €47,156 | €68,765 | +€21,609 | +45.8% |
| Current portion of amounts payable after more than one year | 42 | €13,212 | €18,206 | +€4,993 | +37.8% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €2,800 | €6,579 | +€3,779 | +135% |
| Suppliers | 440/4 | €2,800 | €6,579 | +€3,779 | +135% |
| Taxes, remuneration and social security | 45 | €2,384 | €6,012 | +€3,628 | +152% |
| Taxes | 450/3 | €2,384 | €6,012 | +€3,628 | +152% |
| Other amounts payable | 47/48 | €28,760 | €37,970 | +€9,209 | +32.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,144 | €21,671 | +€19,526 | +911% |
| Other operating charges | 640/8 | €1,454 | €1,891 | +€437 | +30.1% |
| Non-recurring operating charges | 66A | €7,854 | €0 | -€7,854 | -100% |
| Gross operating margin | 9900 | €88,456 | €78,537 | -€9,919 | -11.2% |
| Operating profit (loss) | 9901 | €77,003 | €54,975 | -€22,028 | -28.6% |
| Financial income | 75/76B | €3,295 | €506 | -€2,788 | -84.6% |
| Recurring financial income | 75 | €3,295 | €506 | -€2,788 | -84.6% |
| Financial charges | 65/66B | €3,641 | €9,045 | +€5,404 | +148% |
| Recurring financial charges | 65 | €3,641 | €9,045 | +€5,404 | +148% |
| Profit (loss) for the period before taxes | 9903 | €76,657 | €46,436 | -€30,220 | -39.4% |
| Income taxes | 67/77 | €21,687 | €15,448 | -€6,239 | -28.8% |
| Profit (loss) for the period | 9904 | €54,969 | €30,988 | -€23,981 | -43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €54,969 | €30,988 | -€23,981 | -43.6% |
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 26 October 2026 via checked.be.