BM MATIC: what changed
Two fiscal 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.
BM MATIC
Largest movements
- Tangible fixed assets +€33,359
up €33,359 (+241.6%), from €13,805 to €47,165
of which Leasing and similar rights: +€18,366
- Stocks and contracts -€19,470
down €19,470 (-82.0%), from €23,751 to €4,280
- Receivables within one year -€17,508
down €17,508 (-35.8%), from €48,948 to €31,440
of which Trade receivables: -€14,604
- Cash +€10,246
up €10,246 (+39838.1%), from €26 to €10,272
mainly Stocks and contracts (+€19,470) and Receivables within one year (+€17,508)
- Financial fixed assets +€4,500
up €4,500 (+50.0%), from €9,000 to €13,500
- Tax, wage and social debts +€7,280
up €7,280 (+30.1%), from €24,157 to €31,437
of which Taxes: +€16,800
- Profit (loss) carried forward +€2,271
up €2,271 (+4.5%), from €50,913 to €53,183
- Trade debts +€1,577
new in 2025: €1,577
- Staff costs -€50,279
down €50,279 (-89.8%), from €55,990 to €5,711
- Gross operating margin +€16,716
up €16,716 (+28.9%), from €57,807 to €74,523
- Taxes +€16,212
up €16,212 (+59.3%), from €27,344 to €43,556
- Financial charges +€9,984
up €9,984 (+586.8%), from €1,701 to €11,685
of which Non-recurring financial charges: +€9,000
- Other operating charges -€9,094
down €9,094 (-81.8%), from €11,111 to €2,018
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.
Cash bridge derived
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 | €95,530 | €106,657 | +€11,127 | +11.6% |
| Fixed assets | 21/28 | €22,805 | €60,665 | +€37,859 | +166.0% |
| Tangible fixed assets | 22/27 | €13,805 | €47,165 | +€33,359 | +241.6% |
| Plant, machinery and equipment | 23 | - | €8,529 | +€8,529 | |
| Furniture and vehicles | 24 | €331 | - | -€331 | |
| Leasing and similar rights | 25 | €8,933 | €27,299 | +€18,366 | +205.6% |
| Other tangible fixed assets | 26 | €4,541 | €11,336 | +€6,795 | +149.6% |
| Financial fixed assets | 28 | €9,000 | €13,500 | +€4,500 | +50.0% |
| Current assets | 29/58 | €72,725 | €45,993 | -€26,732 | -36.8% |
| Stocks and contracts in progress | 3 | €23,751 | €4,280 | -€19,470 | -82.0% |
| Stocks | 30/36 | €23,751 | €4,280 | -€19,470 | -82.0% |
| Amounts receivable within one year | 40/41 | €48,948 | €31,440 | -€17,508 | -35.8% |
| Trade receivables | 40 | €15,243 | €639 | -€14,604 | -95.8% |
| Other amounts receivable | 41 | €33,705 | €30,801 | -€2,904 | -8.6% |
| Cash at bank and in hand | 54/58 | €26 | €10,272 | +€10,246 | +39838.1% |
| Total equity and liabilities | 10/49 | €95,530 | €106,657 | +€11,127 | +11.6% |
| Equity | 10/15 | €71,373 | €73,643 | +€2,271 | +3.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,913 | €53,183 | +€2,271 | +4.5% |
| Amounts payable | 17/49 | €24,157 | €33,014 | +€8,856 | +36.7% |
| Amounts payable within one year | 42/48 | €24,157 | €33,014 | +€8,856 | +36.7% |
| Trade debts | 44 | - | €1,577 | +€1,577 | |
| Suppliers | 440/4 | - | €1,577 | +€1,577 | |
| Taxes, remuneration and social security | 45 | €24,157 | €31,437 | +€7,280 | +30.1% |
| Taxes | 450/3 | €14,151 | €30,951 | +€16,800 | +118.7% |
| Remuneration and social security | 454/9 | €10,007 | €486 | -€9,520 | -95.1% |
| Remuneration, social security and pensions | 62 | €55,990 | €5,711 | -€50,279 | -89.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,071 | €9,283 | +€4,212 | +83.1% |
| Other operating charges | 640/8 | €11,111 | €2,018 | -€9,094 | -81.8% |
| Gross operating margin | 9900 | €57,807 | €74,523 | +€16,716 | +28.9% |
| Operating profit (loss) | 9901 | -€14,364 | €57,512 | +€71,876 | |
| Financial income | 75/76B | €921 | - | -€921 | |
| Recurring financial income | 75 | €921 | - | -€921 | |
| Financial charges | 65/66B | €1,701 | €11,685 | +€9,984 | +586.8% |
| Recurring financial charges | 65 | €1,701 | €2,685 | +€984 | +57.8% |
| Non-recurring financial charges | 66B | - | €9,000 | +€9,000 | |
| Profit (loss) for the period before taxes | 9903 | -€15,145 | €45,827 | +€60,971 | |
| Income taxes | 67/77 | €27,344 | €43,556 | +€16,212 | +59.3% |
| Profit (loss) for the period | 9904 | -€42,489 | €2,271 | +€44,759 | |
| Profit (loss) for the period to be appropriated | 9905 | -€42,489 | €2,271 | +€44,759 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.