BRIC & MAT: 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.
BRIC & MAT
Largest movements
- Cash -€6,014
down €6,014 (-69.5%), from €8,659 to €2,644
mainly Trade debts (-€21,397) and Investment in fixed assets (net) (-€2,439)
- Receivables within one year -€4,910
down €4,910 (-19.9%), from €24,640 to €19,730
of which Other amounts receivable: -€21,735
- Intangible fixed assets +€1,480
up €1,480 (+40.3%), from €3,676 to €5,156
- Deferred charges and accrued income -€440
no longer reported in 2025 (was €440)
- Trade debts -€21,397
down €21,397 (-83.0%), from €25,786 to €4,389
- Other debts +€5,183
new in 2025: €5,183
- Profit (loss) carried forward +€3,260
up €3,260 (+117%), from €2,781 to €6,041
- Tax, wage and social debts +€2,831
up €2,831 (+45.7%), from €6,197 to €9,028
- Turnover -€146,057
no longer reported in 2025 (was €146,057)
- Purchases and services -€140,783
no longer reported in 2025 (was €140,783)
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 | €38,417 | €28,332 | -€10,085 | -26.3% |
| Fixed assets | 21/28 | €4,679 | €5,959 | +€1,280 | +27.4% |
| Intangible fixed assets | 21 | €3,676 | €5,156 | +€1,480 | +40.3% |
| Tangible fixed assets | 22/27 | €1,003 | €802 | -€201 | -20.0% |
| Furniture and vehicles | 24 | €1,003 | €802 | -€201 | -20.0% |
| Current assets | 29/58 | €33,739 | €22,374 | -€11,365 | -33.7% |
| Amounts receivable within one year | 40/41 | €24,640 | €19,730 | -€4,910 | -19.9% |
| Trade receivables | 40 | €2,893 | €19,717 | +€16,824 | +582% |
| Other amounts receivable | 41 | €21,748 | €13 | -€21,735 | -99.9% |
| Cash at bank and in hand | 54/58 | €8,659 | €2,644 | -€6,014 | -69.5% |
| Deferred charges and accrued income | 490/1 | €440 | - | -€440 | |
| Total equity and liabilities | 10/49 | €38,417 | €28,332 | -€10,085 | -26.3% |
| Equity | 10/15 | €4,781 | €8,041 | +€3,260 | +68.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,781 | €6,041 | +€3,260 | +117% |
| Amounts payable | 17/49 | €33,636 | €20,291 | -€13,345 | -39.7% |
| Amounts payable within one year | 42/48 | €31,982 | €18,600 | -€13,383 | -41.8% |
| Trade debts | 44 | €25,786 | €4,389 | -€21,397 | -83.0% |
| Suppliers | 440/4 | €25,786 | €4,389 | -€21,397 | -83.0% |
| Taxes, remuneration and social security | 45 | €6,197 | €9,028 | +€2,831 | +45.7% |
| Taxes | 450/3 | €6,197 | €9,028 | +€2,831 | +45.7% |
| Other amounts payable | 47/48 | - | €5,183 | +€5,183 | |
| Accrued charges and deferred income | 492/3 | €1,654 | €1,692 | +€38 | +2.3% |
| Turnover | 70 | €146,057 | - | -€146,057 | |
| Goods, raw materials, services and sundry goods | 60/61 | €140,783 | - | -€140,783 | |
| Remuneration, social security and pensions | 62 | €2,138 | €1,625 | -€513 | -24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,242 | €1,159 | -€83 | -6.7% |
| Gross operating margin | 9900 | €6,922 | €8,204 | +€1,282 | +18.5% |
| Operating profit (loss) | 9901 | €3,542 | €5,420 | +€1,878 | +53.0% |
| Financial income | 75/76B | €447 | €13 | -€434 | -97.1% |
| Recurring financial income | 75 | €447 | €13 | -€434 | -97.1% |
| Financial charges | 65/66B | €465 | €247 | -€218 | -47.0% |
| Recurring financial charges | 65 | €465 | €247 | -€218 | -47.0% |
| Profit (loss) for the period before taxes | 9903 | €3,524 | €5,186 | +€1,662 | +47.2% |
| Income taxes | 67/77 | €3,381 | €1,926 | -€1,454 | -43.0% |
| Profit (loss) for the period | 9904 | €143 | €3,260 | +€3,117 | +2,175% |
| Profit (loss) for the period to be appropriated | 9905 | €143 | €3,260 | +€3,117 | +2,175% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.