C.G. 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.
What changed
C.G. MAT
NACE 95.311, General maintenance and repair of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€514,193
2024 · €732,201-€218,007
Equity
€4.4m
2024 · €3.9m+€513,072
Cash
€667,869
2024 · €1.0m-€356,302
Balance sheet total
€5.5m
2024 · €5.0m+€545,078
Largest movements
Assets
- Tangible fixed assets +€689,442
up €689,442 (+23.0%), from €3.0m to €3.7m
of which Plant, machinery and equipment: +€807,496
- Cash -€356,302
down €356,302 (-34.8%), from €1.0m to €667,869
mainly Investment in fixed assets (net) (-€1.9m) and Receivables within one year (-€176,250)
- Receivables within one year +€176,250
up €176,250 (+24.1%), from €731,982 to €908,232
of which Trade receivables: +€99,882
Equity and liabilities
- Profit (loss) carried forward +€514,193
up €514,193 (+13.5%), from €3.8m to €4.3m
- Trade debts +€112,059
up €112,059 (+62.7%), from €178,617 to €290,676
Income statement
- Depreciation +€305,951
up €305,951 (+34.8%), from €879,115 to €1.2m
- Taxes -€122,822
down €122,822 (-50.0%), from €245,725 to €122,904
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.
Result 2024
€732,201
Gross operating margin
-€10,345
Staff costs
-€21,518
Depreciation
-€305,951
Other operating charges
+€13,115
Financial income
-€14,586
Financial charges
-€1,544
Taxes
+€122,822
Result 2025
€514,193
raises the resultlowers the result
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.
From operations
+€1.6m
Investment
-€1.9m
Financing
-€71,553
Cash 2024
€1.0m
From operations (derived)
+€1.6m
Net result for the year
+€514,193
Depreciation
+€1.2m
Stocks and contracts
-€48,070
Receivables within one year
-€176,250
Deferred charges and accrued income
+€12,383
Trade debts
+€112,059
Tax, wage and social debts
-€10,161
Advances received
+€540
Investment (derived)
-€1.9m
Investment in fixed assets (net)
-€1.9m
Financing
-€71,553
Debts after one year
-€51,741
Current portion of long-term debt
-€18,692
Contributions, distributions and other
-€1,121
Cash 2025
€667,869
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,999,903 | €5,544,981 | +€545,078 | +10.9% |
| Fixed assets | 21/28 | €2,993,051 | €3,682,493 | +€689,442 | +23.0% |
| Tangible fixed assets | 22/27 | €2,992,901 | €3,682,343 | +€689,442 | +23.0% |
| Land and buildings | 22 | €531,582 | €490,396 | -€41,186 | -7.7% |
| Plant, machinery and equipment | 23 | €2,098,678 | €2,906,174 | +€807,496 | +38.5% |
| Furniture and vehicles | 24 | €296,012 | €243,833 | -€52,179 | -17.6% |
| Leasing and similar rights | 25 | €66,629 | €41,939 | -€24,690 | -37.1% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €2,006,852 | €1,862,488 | -€144,364 | -7.2% |
| Stocks and contracts in progress | 3 | €230,605 | €278,675 | +€48,070 | +20.8% |
| Stocks | 30/36 | €230,605 | €278,675 | +€48,070 | +20.8% |
| Amounts receivable within one year | 40/41 | €731,982 | €908,232 | +€176,250 | +24.1% |
| Trade receivables | 40 | €728,586 | €828,468 | +€99,882 | +13.7% |
| Other amounts receivable | 41 | €3,396 | €79,764 | +€76,368 | +2,249% |
| Cash at bank and in hand | 54/58 | €1,024,171 | €667,869 | -€356,302 | -34.8% |
| Deferred charges and accrued income | 490/1 | €20,095 | €7,712 | -€12,383 | -61.6% |
| Total equity and liabilities | 10/49 | €4,999,903 | €5,544,981 | +€545,078 | +10.9% |
| Equity | 10/15 | €3,914,430 | €4,427,502 | +€513,072 | +13.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €55,341 | €55,341 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €49,191 | €49,191 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,795,963 | €4,310,156 | +€514,193 | +13.5% |
| Investment grants | 15 | €1,626 | €505 | -€1,121 | -68.9% |
| Amounts payable | 17/49 | €1,085,473 | €1,117,479 | +€32,005 | +2.9% |
| Amounts payable after more than one year | 17 | €456,080 | €404,339 | -€51,741 | -11.3% |
| Financial debts | 170/4 | €456,080 | €404,339 | -€51,741 | -11.3% |
| Amounts payable within one year | 42/48 | €629,394 | €713,140 | +€83,746 | +13.3% |
| Current portion of amounts payable after more than one year | 42 | €305,596 | €286,905 | -€18,692 | -6.1% |
| Trade debts | 44 | €178,617 | €290,676 | +€112,059 | +62.7% |
| Suppliers | 440/4 | €178,617 | €290,676 | +€112,059 | +62.7% |
| Advances received on contracts in progress | 46 | €227 | €766 | +€540 | +238% |
| Taxes, remuneration and social security | 45 | €142,918 | €132,757 | -€10,161 | -7.1% |
| Taxes | 450/3 | €106,436 | €93,005 | -€13,431 | -12.6% |
| Remuneration and social security | 454/9 | €36,482 | €39,751 | +€3,269 | +9.0% |
| Other amounts payable | 47/48 | €2,036 | €2,036 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €332,035 | €353,552 | +€21,518 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €879,115 | €1,185,066 | +€305,951 | +34.8% |
| Other operating charges | 640/8 | €48,350 | €35,235 | -€13,115 | -27.1% |
| Gross operating margin | 9900 | €2,221,588 | €2,211,243 | -€10,345 | -0.5% |
| Operating profit (loss) | 9901 | €962,089 | €637,390 | -€324,698 | -33.7% |
| Financial income | 75/76B | €36,134 | €21,548 | -€14,586 | -40.4% |
| Recurring financial income | 75 | €36,134 | €21,548 | -€14,586 | -40.4% |
| Financial charges | 65/66B | €20,297 | €21,841 | +€1,544 | +7.6% |
| Recurring financial charges | 65 | €20,297 | €21,841 | +€1,544 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €977,926 | €637,097 | -€340,829 | -34.9% |
| Income taxes | 67/77 | €245,725 | €122,904 | -€122,822 | -50.0% |
| Profit (loss) for the period | 9904 | €732,201 | €514,193 | -€218,007 | -29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €732,201 | €514,193 | -€218,007 | -29.8% |
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 20 October 2026 via checked.be.