SMJ MetaBo: what changed
SMJ MetaBo
Largest movements
- Receivables within one year +€21,989
up €21,989 (+19.0%), from €115,516 to €137,506
of which Other amounts receivable: +€71,598
- Tangible fixed assets -€2,171
down €2,171 (-21.1%), from €10,304 to €8,133
of which Furniture and vehicles: -€2,171
- Profit (loss) carried forward +€27,908
up €27,908 (+30.7%), from €90,859 to €118,767
- Trade debts -€6,594
down €6,594 (-46.6%), from €14,156 to €7,562
- Debts after one year -€3,574
down €3,574 (-74.8%), from €4,778 to €1,204
- Tax, wage and social debts +€2,171
up €2,171 (+16.0%), from €13,591 to €15,762
- Turnover -€66,660
no longer reported in 2025 (was €66,660)
- Purchases and services -€51,268
no longer reported in 2025 (was €51,268)
- Gross operating margin +€22,667
up €22,667 (+146%), from €15,558 to €38,225
- Taxes +€6,744
up €6,744 (+370%), from €1,821 to €8,565
- Financial income +€765
up €765 (+28.1%), from €2,721 to €3,485
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €135,421 | €154,766 | +€19,345 | +14.3% |
| Fixed assets | 21/28 | €10,304 | €8,133 | -€2,171 | -21.1% |
| Tangible fixed assets | 22/27 | €10,304 | €8,133 | -€2,171 | -21.1% |
| Plant, machinery and equipment | 23 | €848 | €848 | -€1 | -0.1% |
| Furniture and vehicles | 24 | €9,456 | €7,285 | -€2,171 | -23.0% |
| Current assets | 29/58 | €125,117 | €146,633 | +€21,516 | +17.2% |
| Amounts receivable within one year | 40/41 | €115,516 | €137,506 | +€21,989 | +19.0% |
| Trade receivables | 40 | €58,591 | €8,983 | -€49,609 | -84.7% |
| Other amounts receivable | 41 | €56,925 | €128,523 | +€71,598 | +126% |
| Cash at bank and in hand | 54/58 | €9,057 | €9,080 | +€23 | +0.3% |
| Deferred charges and accrued income | 490/1 | €544 | €47 | -€497 | -91.4% |
| Total equity and liabilities | 10/49 | €135,421 | €154,766 | +€19,345 | +14.3% |
| Equity | 10/15 | €95,859 | €123,767 | +€27,908 | +29.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,859 | €118,767 | +€27,908 | +30.7% |
| Amounts payable | 17/49 | €39,562 | €30,999 | -€8,563 | -21.6% |
| Amounts payable after more than one year | 17 | €4,778 | €1,204 | -€3,574 | -74.8% |
| Financial debts | 170/4 | €4,778 | €1,204 | -€3,574 | -74.8% |
| Amounts payable within one year | 42/48 | €34,784 | €29,795 | -€4,989 | -14.3% |
| Current portion of amounts payable after more than one year | 42 | €3,150 | €3,459 | +€309 | +9.8% |
| Financial debts | 43 | €3,886 | €3,012 | -€875 | -22.5% |
| Credit institutions | 430/8 | €3,886 | €3,012 | -€875 | -22.5% |
| Trade debts | 44 | €14,156 | €7,562 | -€6,594 | -46.6% |
| Suppliers | 440/4 | €14,156 | €7,562 | -€6,594 | -46.6% |
| Taxes, remuneration and social security | 45 | €13,591 | €15,762 | +€2,171 | +16.0% |
| Taxes | 450/3 | €13,591 | €15,762 | +€2,171 | +16.0% |
| Turnover | 70 | €66,660 | - | -€66,660 | |
| Goods, raw materials, services and sundry goods | 60/61 | €51,268 | - | -€51,268 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,789 | €3,435 | +€646 | +23.2% |
| Other operating charges | 640/8 | €425 | €675 | +€250 | +58.8% |
| Gross operating margin | 9900 | €15,558 | €38,225 | +€22,667 | +146% |
| Operating profit (loss) | 9901 | €12,344 | €34,116 | +€21,771 | +176% |
| Financial income | 75/76B | €2,721 | €3,485 | +€765 | +28.1% |
| Recurring financial income | 75 | €2,721 | €3,485 | +€765 | +28.1% |
| Financial charges | 65/66B | €1,638 | €1,128 | -€509 | -31.1% |
| Recurring financial charges | 65 | €1,638 | €1,128 | -€509 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €13,427 | €36,472 | +€23,045 | +172% |
| Income taxes | 67/77 | €1,821 | €8,565 | +€6,744 | +370% |
| Profit (loss) for the period | 9904 | €11,607 | €27,908 | +€16,301 | +140% |
| Profit (loss) for the period to be appropriated | 9905 | €11,607 | €27,908 | +€16,301 | +140% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.