M.A.T. Beheer: what changed
What changed
M.A.T. Beheer
NACE 46.190, Agents in non-specialised wholesale trade
filed annual accounts (NBB)
Net result for the year
€693
2024 · €9,885-€9,192
Equity
€728,751
2024 · €728,058+€693
Cash
€13,282
2024 · €48,783-€35,501
Balance sheet total
€3.8m
2024 · €3.9m-€93,536
Largest movements
Assets
- Tangible fixed assets -€54,872
down €54,872 (-1.4%), from €3.9m to €3.8m
of which Land and buildings: -€123,034
Equity and liabilities
- Debts after one year -€84,565
down €84,565 (-2.7%), from €3.2m to €3.1m
of which Financial debts: -€84,565
Income statement
- Gross operating margin -€24,189
down €24,189 (-12.0%), from €202,249 to €178,059
- Taxes -€18,811
down €18,811 (-94.7%), from €19,868 to €1,057
- Other operating charges -€3,243
down €3,243 (-14.5%), from €22,435 to €19,192
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.
Result 2024
€9,885
Gross operating margin
-€24,189
Staff costs
+€343
Depreciation
-€156
Other operating charges
+€3,243
Other operating items
-€7,220
Financial income
+€23
Financial charges
-€45
Taxes
+€18,811
Result 2025
€693
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€124,768
Investment
-€75,704
Financing
-€84,565
Cash 2024
€48,783
From operations (derived)
+€124,768
Net result for the year
+€693
Depreciation
+€130,576
Receivables within one year
+€2,904
Deferred charges and accrued income
+€259
Trade debts
+€818
Tax, wage and social debts
-€11,601
Accrued charges and deferred income
+€1,119
Investment (derived)
-€75,704
Investment in fixed assets (net)
-€75,704
Financing
-€84,565
Debts after one year
-€84,565
Cash 2025
€13,282
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,930,441 | €3,836,905 | -€93,536 | -2.4% |
| Fixed assets | 21/28 | €3,866,876 | €3,812,004 | -€54,872 | -1.4% |
| Tangible fixed assets | 22/27 | €3,866,876 | €3,812,004 | -€54,872 | -1.4% |
| Land and buildings | 22 | €3,848,684 | €3,725,650 | -€123,034 | -3.2% |
| Plant, machinery and equipment | 23 | €11,402 | €9,809 | -€1,593 | -14.0% |
| Furniture and vehicles | 24 | €6,789 | €76,545 | +€69,755 | +1,027% |
| Current assets | 29/58 | €63,565 | €24,901 | -€38,664 | -60.8% |
| Amounts receivable within one year | 40/41 | €11,994 | €9,090 | -€2,904 | -24.2% |
| Trade receivables | 40 | €11,994 | €9,090 | -€2,904 | -24.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €48,783 | €13,282 | -€35,501 | -72.8% |
| Deferred charges and accrued income | 490/1 | €2,787 | €2,529 | -€259 | -9.3% |
| Total equity and liabilities | 10/49 | €3,930,441 | €3,836,905 | -€93,536 | -2.4% |
| Equity | 10/15 | €728,058 | €728,751 | +€693 | +0.1% |
| Contributions | 10/11 | €86,000 | €86,000 | = | 0.0% |
| Reserves | 13 | €18,485 | €19,178 | +€693 | +3.8% |
| Distributable reserves | 133 | €18,485 | €19,178 | +€693 | +3.8% |
| Profit (loss) carried forward | 14 | €623,573 | €623,573 | = | 0.0% |
| Amounts payable | 17/49 | €3,202,383 | €3,108,154 | -€94,229 | -2.9% |
| Amounts payable after more than one year | 17 | €3,181,799 | €3,097,234 | -€84,565 | -2.7% |
| Financial debts | 170/4 | €3,179,210 | €3,094,644 | -€84,565 | -2.7% |
| Other amounts payable | 178/9 | €2,590 | €2,590 | = | 0.0% |
| Amounts payable within one year | 42/48 | €18,161 | €7,379 | -€10,782 | -59.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €3,476 | €4,294 | +€818 | +23.5% |
| Suppliers | 440/4 | €3,476 | €4,294 | +€818 | +23.5% |
| Taxes, remuneration and social security | 45 | €14,686 | €3,085 | -€11,601 | -79.0% |
| Taxes | 450/3 | €13,533 | €1,839 | -€11,695 | -86.4% |
| Remuneration and social security | 454/9 | €1,152 | €1,246 | +€94 | +8.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €2,422 | €3,541 | +€1,119 | +46.2% |
| Remuneration, social security and pensions | 62 | €19,590 | €19,246 | -€343 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €130,420 | €130,576 | +€156 | +0.1% |
| Other operating charges | 640/8 | €22,435 | €19,192 | -€3,243 | -14.5% |
| Non-recurring operating charges | 66A | €0 | €7,220 | +€7,220 | |
| Gross operating margin | 9900 | €202,249 | €178,059 | -€24,189 | -12.0% |
| Operating profit (loss) | 9901 | €29,805 | €1,824 | -€27,980 | -93.9% |
| Financial income | 75/76B | €2 | €25 | +€23 | +1,136% |
| Recurring financial income | 75 | €2 | €25 | +€23 | +1,136% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €54 | €99 | +€45 | +83.3% |
| Recurring financial charges | 65 | €54 | €99 | +€45 | +83.3% |
| Profit (loss) for the period before taxes | 9903 | €29,753 | €1,750 | -€28,003 | -94.1% |
| Income taxes | 67/77 | €19,868 | €1,057 | -€18,811 | -94.7% |
| Profit (loss) for the period | 9904 | €9,885 | €693 | -€9,192 | -93.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,885 | €693 | -€9,192 | -93.0% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.