C.D. MATIC: 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.
C.D. MATIC
Largest movements
- Cash -€34,806
down €34,806 (-66.2%), from €52,582 to €17,777
mainly Other debts (-€33,664) and Net result for the year (-€30,895)
- Receivables within one year -€33,883
down €33,883 (-41.6%), from €81,389 to €47,505
of which Trade receivables: -€19,126
- Tangible fixed assets -€33,458
down €33,458 (-25.0%), from €133,946 to €100,487
of which Furniture and vehicles: -€19,333
- Stocks and contracts +€4,520
new in 2025: €4,520
- Deferred charges and accrued income +€3,138
up €3,138 (+601%), from €522 to €3,659
- Other debts -€33,664
down €33,664 (-27.1%), from €124,187 to €90,523
- Profit (loss) carried forward -€30,895
down €30,895 (-207%), from -€14,920 to -€45,815
- Debts after one year -€19,177
down €19,177 (-62.2%), from €30,826 to €11,650
- Trade debts -€7,180
down €7,180 (-90.0%), from €7,975 to €795
- Tax, wage and social debts -€6,231
down €6,231 (-34.2%), from €18,243 to €12,011
of which Taxes: -€8,372
- Gross operating margin -€182,085
down €182,085 (-86.5%), from €210,551 to €28,466
- Other operating charges -€151,452
down €151,452 (-98.0%), from €154,615 to €3,163
- Depreciation +€5,807
up €5,807 (+13.8%), from €42,043 to €47,850
- Taxes +€5,436
up €5,436 (+1,483%), from €366 to €5,803
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 | €280,111 | €185,621 | -€94,490 | -33.7% |
| Fixed assets | 21/28 | €145,618 | €112,160 | -€33,458 | -23.0% |
| Tangible fixed assets | 22/27 | €133,946 | €100,487 | -€33,458 | -25.0% |
| Plant, machinery and equipment | 23 | €54,405 | €41,449 | -€12,955 | -23.8% |
| Furniture and vehicles | 24 | €71,166 | €51,833 | -€19,333 | -27.2% |
| Other tangible fixed assets | 26 | €8,375 | €7,205 | -€1,170 | -14.0% |
| Financial fixed assets | 28 | €11,673 | €11,673 | = | 0.0% |
| Current assets | 29/58 | €134,493 | €73,462 | -€61,031 | -45.4% |
| Stocks and contracts in progress | 3 | - | €4,520 | +€4,520 | |
| Stocks | 30/36 | - | €4,520 | +€4,520 | |
| Amounts receivable within one year | 40/41 | €81,389 | €47,505 | -€33,883 | -41.6% |
| Trade receivables | 40 | €51,359 | €32,233 | -€19,126 | -37.2% |
| Other amounts receivable | 41 | €30,030 | €15,273 | -€14,757 | -49.1% |
| Cash at bank and in hand | 54/58 | €52,582 | €17,777 | -€34,806 | -66.2% |
| Deferred charges and accrued income | 490/1 | €522 | €3,659 | +€3,138 | +601% |
| Total equity and liabilities | 10/49 | €280,111 | €185,621 | -€94,490 | -33.7% |
| Equity | 10/15 | €76,416 | €45,521 | -€30,895 | -40.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €41,336 | €41,336 | = | 0.0% |
| Tax-exempt reserves | 132 | €41,336 | €41,336 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,920 | -€45,815 | -€30,895 | -207% |
| Provisions and deferred taxes | 16 | €4,080 | €4,080 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €4,080 | €4,080 | = | 0.0% |
| Taxes | 161 | €4,080 | €4,080 | = | 0.0% |
| Amounts payable | 17/49 | €199,616 | €136,021 | -€63,595 | -31.9% |
| Amounts payable after more than one year | 17 | €30,826 | €11,650 | -€19,177 | -62.2% |
| Financial debts | 170/4 | €30,826 | €11,650 | -€19,177 | -62.2% |
| Amounts payable within one year | 42/48 | €168,622 | €124,371 | -€44,250 | -26.2% |
| Current portion of amounts payable after more than one year | 42 | €18,217 | €19,177 | +€960 | +5.3% |
| Trade debts | 44 | €7,975 | €795 | -€7,180 | -90.0% |
| Suppliers | 440/4 | €7,975 | €795 | -€7,180 | -90.0% |
| Advances received on contracts in progress | 46 | - | €1,865 | +€1,865 | |
| Taxes, remuneration and social security | 45 | €18,243 | €12,011 | -€6,231 | -34.2% |
| Taxes | 450/3 | €17,585 | €9,213 | -€8,372 | -47.6% |
| Remuneration and social security | 454/9 | €658 | €2,798 | +€2,140 | +326% |
| Other amounts payable | 47/48 | €124,187 | €90,523 | -€33,664 | -27.1% |
| Accrued charges and deferred income | 492/3 | €168 | - | -€168 | |
| Remuneration, social security and pensions | 62 | €1,695 | €515 | -€1,180 | -69.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,043 | €47,850 | +€5,807 | +13.8% |
| Other operating charges | 640/8 | €154,615 | €3,163 | -€151,452 | -98.0% |
| Gross operating margin | 9900 | €210,551 | €28,466 | -€182,085 | -86.5% |
| Operating profit (loss) | 9901 | €12,198 | -€23,062 | -€35,260 | |
| Financial income | 75/76B | €21 | €147 | +€125 | +584% |
| Recurring financial income | 75 | €21 | €147 | +€125 | +584% |
| Financial charges | 65/66B | €3,450 | €2,177 | -€1,273 | -36.9% |
| Recurring financial charges | 65 | €3,450 | €2,177 | -€1,273 | -36.9% |
| Profit (loss) for the period before taxes | 9903 | €8,769 | -€25,092 | -€33,862 | |
| Income taxes | 67/77 | €366 | €5,803 | +€5,436 | +1,483% |
| Profit (loss) for the period | 9904 | €8,403 | -€30,895 | -€39,298 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,403 | -€30,895 | -€39,298 |
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 25 October 2026 via checked.be.