ARNAUD MATTHYS SPRL: what changed
ARNAUD MATTHYS SPRL
Largest movements
- Receivables within one year -€74,877
down €74,877 (-85.0%), from €88,140 to €13,263
- Tangible fixed assets -€5,996
down €5,996 (-39.9%), from €15,025 to €9,029
of which Plant, machinery and equipment: -€4,196
- Cash -€1,368
down €1,368 (-90.9%), from €1,505 to €137
mainly Contributions, distributions and other (-€66,881) and Net result for the year (-€13,588)
- Reserves -€90,500
down €90,500 (-98.0%), from €92,360 to €1,860
of which Distributable reserves: -€90,500
- Profit (loss) carried forward +€10,031
up €10,031 (+74.7%), from -€13,430 to -€3,399
- Debts after one year -€1,598
down €1,598 (-27.8%), from €5,740 to €4,142
- Taxes +€4,347
new in 2025: €4,347
- Depreciation -€1,524
down €1,524 (-20.3%), from €7,521 to €5,996
- Gross operating margin -€1,336
down €1,336 (-87.3%), from -€1,531 to -€2,867
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 | €104,670 | €22,801 | -€81,869 | -78.2% |
| Fixed assets | 21/28 | €15,025 | €9,029 | -€5,996 | -39.9% |
| Tangible fixed assets | 22/27 | €15,025 | €9,029 | -€5,996 | -39.9% |
| Plant, machinery and equipment | 23 | €10,333 | €6,137 | -€4,196 | -40.6% |
| Furniture and vehicles | 24 | €2,337 | €1,146 | -€1,191 | -51.0% |
| Other tangible fixed assets | 26 | €2,355 | €1,746 | -€609 | -25.9% |
| Current assets | 29/58 | €89,645 | €13,772 | -€75,872 | -84.6% |
| Amounts receivable within one year | 40/41 | €88,140 | €13,263 | -€74,877 | -85.0% |
| Other amounts receivable | 41 | €88,140 | €13,263 | -€74,877 | -85.0% |
| Cash at bank and in hand | 54/58 | €1,505 | €137 | -€1,368 | -90.9% |
| Deferred charges and accrued income | 490/1 | - | €373 | +€373 | |
| Total equity and liabilities | 10/49 | €104,670 | €22,801 | -€81,869 | -78.2% |
| Equity | 10/15 | €97,530 | €17,061 | -€80,469 | -82.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €92,360 | €1,860 | -€90,500 | -98.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €90,500 | - | -€90,500 | |
| Profit (loss) carried forward | 14 | -€13,430 | -€3,399 | +€10,031 | +74.7% |
| Amounts payable | 17/49 | €7,139 | €5,740 | -€1,399 | -19.6% |
| Amounts payable after more than one year | 17 | €5,740 | €4,142 | -€1,598 | -27.8% |
| Financial debts | 170/4 | €5,740 | €4,142 | -€1,598 | -27.8% |
| Amounts payable within one year | 42/48 | €1,399 | €1,598 | +€199 | +14.2% |
| Current portion of amounts payable after more than one year | 42 | €1,399 | €1,598 | +€199 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,521 | €5,996 | -€1,524 | -20.3% |
| Gross operating margin | 9900 | -€1,531 | -€2,867 | -€1,336 | -87.3% |
| Operating profit (loss) | 9901 | -€9,051 | -€8,863 | +€188 | +2.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €367 | €378 | +€11 | +3.0% |
| Recurring financial charges | 65 | €367 | €378 | +€11 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,418 | -€9,241 | +€177 | +1.9% |
| Income taxes | 67/77 | - | €4,347 | +€4,347 | |
| Profit (loss) for the period | 9904 | -€9,418 | -€13,588 | -€4,170 | -44.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,418 | -€13,588 | -€4,170 | -44.3% |
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 6 November 2026 via checked.be.