M-ATERIAUX: what changed
M-ATERIAUX
Largest movements
- Receivables within one year +€4,758
up €4,758 (+21.5%), from €22,081 to €26,839
of which Other amounts receivable: +€10,676
- Cash -€3,056
down €3,056 (-7.1%), from €43,269 to €40,213
mainly Trade debts (-€12,572) and Receivables within one year (-€4,758)
- Reserves +€14,881
up €14,881 (+63.1%), from €23,586 to €38,467
- Trade debts -€12,572
down €12,572 (-52.8%), from €23,798 to €11,227
- Other debts -€1,347
down €1,347 (-30.6%), from €4,394 to €3,048
- Tax, wage and social debts +€820
up €820 (+7.5%), from €10,925 to €11,745
- Gross operating margin -€10,861
down €10,861 (-31.6%), from €34,415 to €23,555
- Taxes -€3,354
down €3,354 (-37.5%), from €8,949 to €5,594
- Other operating charges +€2,209
up €2,209 (+228%), from €970 to €3,179
- Depreciation -€974
no longer reported in 2025 (was €974)
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,536 | €67,159 | +€1,622 | +2.5% |
| Current assets | 29/58 | €65,536 | €67,159 | +€1,622 | +2.5% |
| Amounts receivable within one year | 40/41 | €22,081 | €26,839 | +€4,758 | +21.5% |
| Trade receivables | 40 | €22,081 | €16,163 | -€5,918 | -26.8% |
| Other amounts receivable | 41 | - | €10,676 | +€10,676 | |
| Cash at bank and in hand | 54/58 | €43,269 | €40,213 | -€3,056 | -7.1% |
| Deferred charges and accrued income | 490/1 | €186 | €107 | -€79 | -42.6% |
| Total equity and liabilities | 10/49 | €65,536 | €67,159 | +€1,622 | +2.5% |
| Equity | 10/15 | €23,586 | €38,467 | +€14,881 | +63.1% |
| Reserves | 13 | €23,586 | €38,467 | +€14,881 | +63.1% |
| Distributable reserves | 133 | €23,586 | €38,467 | +€14,881 | +63.1% |
| Amounts payable | 17/49 | €41,950 | €28,692 | -€13,258 | -31.6% |
| Amounts payable within one year | 42/48 | €39,286 | €26,020 | -€13,266 | -33.8% |
| Trade debts | 44 | €23,798 | €11,227 | -€12,572 | -52.8% |
| Suppliers | 440/4 | €23,798 | €11,227 | -€12,572 | -52.8% |
| Advances received on contracts in progress | 46 | €168 | - | -€168 | |
| Taxes, remuneration and social security | 45 | €10,925 | €11,745 | +€820 | +7.5% |
| Taxes | 450/3 | €10,925 | €11,745 | +€820 | +7.5% |
| Other amounts payable | 47/48 | €4,394 | €3,048 | -€1,347 | -30.6% |
| Accrued charges and deferred income | 492/3 | €2,664 | €2,672 | +€8 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €974 | - | -€974 | |
| Other operating charges | 640/8 | €970 | €3,179 | +€2,209 | +228% |
| Gross operating margin | 9900 | €34,415 | €23,555 | -€10,861 | -31.6% |
| Operating profit (loss) | 9901 | €32,470 | €20,375 | -€12,095 | -37.2% |
| Financial income | 75/76B | €261 | €144 | -€117 | -44.9% |
| Recurring financial income | 75 | €261 | €144 | -€117 | -44.9% |
| Financial charges | 65/66B | €196 | €44 | -€153 | -77.8% |
| Recurring financial charges | 65 | €196 | €44 | -€153 | -77.8% |
| Profit (loss) for the period before taxes | 9903 | €32,535 | €20,475 | -€12,060 | -37.1% |
| Income taxes | 67/77 | €8,949 | €5,594 | -€3,354 | -37.5% |
| Profit (loss) for the period | 9904 | €23,586 | €14,881 | -€8,706 | -36.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,586 | €14,881 | -€8,706 | -36.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.