M@tson Consultancy: 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.
M@tson Consultancy
Largest movements
- Current investments +€11,163
up €11,163 (+65.8%), from €16,964 to €28,128
- Deferred charges and accrued income -€2,210
down €2,210 (-78.3%), from €2,823 to €614
- Receivables within one year -€1,439
down €1,439 (-6.7%), from €21,638 to €20,198
of which Trade receivables: -€1,392
- Current portion of long-term debt -€15,452
down €15,452 (-50.5%), from €30,575 to €15,122
- Reserves +€13,000
up €13,000 (+48.1%), from €27,000 to €40,000
- Debts after one year +€6,878
up €6,878 (+20.6%), from €33,449 to €40,327
- Tax, wage and social debts +€3,984
up €3,984 (+27.2%), from €14,633 to €18,616
- Trade debts +€1,250
up €1,250 (+93.1%), from €1,342 to €2,593
- Gross operating margin -€21,234
down €21,234 (-35.7%), from €59,487 to €38,253
- Taxes -€4,119
down €4,119 (-48.7%), from €8,457 to €4,338
- Financial charges -€1,812
down €1,812 (-41.3%), from €4,385 to €2,573
- Other operating charges -€973
down €973 (-59.2%), from €1,643 to €670
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 | €113,319 | €122,071 | +€8,751 | +7.7% |
| Fixed assets | 21/28 | €65,556 | €65,620 | +€63 | +0.1% |
| Tangible fixed assets | 22/27 | €65,556 | €65,620 | +€63 | +0.1% |
| Land and buildings | 22 | - | €12,087 | +€12,087 | |
| Plant, machinery and equipment | 23 | - | €4,974 | +€4,974 | |
| Furniture and vehicles | 24 | €53,211 | €39,103 | -€14,108 | -26.5% |
| Other tangible fixed assets | 26 | €12,345 | €9,455 | -€2,890 | -23.4% |
| Current assets | 29/58 | €47,763 | €56,451 | +€8,688 | +18.2% |
| Amounts receivable within one year | 40/41 | €21,638 | €20,198 | -€1,439 | -6.7% |
| Trade receivables | 40 | €21,429 | €20,038 | -€1,392 | -6.5% |
| Other amounts receivable | 41 | €209 | €161 | -€48 | -23.0% |
| Current investments | 50/53 | €16,964 | €28,128 | +€11,163 | +65.8% |
| Cash at bank and in hand | 54/58 | €6,338 | €7,512 | +€1,174 | +18.5% |
| Deferred charges and accrued income | 490/1 | €2,823 | €614 | -€2,210 | -78.3% |
| Total equity and liabilities | 10/49 | €113,319 | €122,071 | +€8,751 | +7.7% |
| Equity | 10/15 | €29,683 | €42,642 | +€12,959 | +43.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €27,000 | €40,000 | +€13,000 | +48.1% |
| Distributable reserves | 133 | €27,000 | €40,000 | +€13,000 | +48.1% |
| Profit (loss) carried forward | 14 | €683 | €642 | -€41 | -6.0% |
| Amounts payable | 17/49 | €83,636 | €79,429 | -€4,207 | -5.0% |
| Amounts payable after more than one year | 17 | €33,449 | €40,327 | +€6,878 | +20.6% |
| Financial debts | 170/4 | €33,449 | €40,327 | +€6,878 | +20.6% |
| Amounts payable within one year | 42/48 | €48,314 | €38,396 | -€9,918 | -20.5% |
| Current portion of amounts payable after more than one year | 42 | €30,575 | €15,122 | -€15,452 | -50.5% |
| Trade debts | 44 | €1,342 | €2,593 | +€1,250 | +93.1% |
| Suppliers | 440/4 | €1,342 | €2,593 | +€1,250 | +93.1% |
| Taxes, remuneration and social security | 45 | €14,633 | €18,616 | +€3,984 | +27.2% |
| Taxes | 450/3 | €14,633 | €18,616 | +€3,984 | +27.2% |
| Other amounts payable | 47/48 | €1,764 | €2,065 | +€301 | +17.1% |
| Accrued charges and deferred income | 492/3 | €1,873 | €706 | -€1,167 | -62.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,328 | €17,822 | +€494 | +2.9% |
| Other operating charges | 640/8 | €1,643 | €670 | -€973 | -59.2% |
| Gross operating margin | 9900 | €59,487 | €38,253 | -€21,234 | -35.7% |
| Operating profit (loss) | 9901 | €40,517 | €19,761 | -€20,755 | -51.2% |
| Financial income | 75/76B | €8 | €108 | +€100 | +1,259% |
| Recurring financial income | 75 | €8 | €108 | +€100 | +1,259% |
| Financial charges | 65/66B | €4,385 | €2,573 | -€1,812 | -41.3% |
| Recurring financial charges | 65 | €4,385 | €2,573 | -€1,812 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | €36,140 | €17,297 | -€18,843 | -52.1% |
| Income taxes | 67/77 | €8,457 | €4,338 | -€4,119 | -48.7% |
| Profit (loss) for the period | 9904 | €27,683 | €12,959 | -€14,724 | -53.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,683 | €12,959 | -€14,724 | -53.2% |
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 17 October 2026 via checked.be.