MAT AGRI: 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.
MAT AGRI
Largest movements
- Tangible fixed assets -€8,187
down €8,187 (-33.5%), from €24,407 to €16,220
of which Furniture and vehicles: -€7,900
- Receivables within one year +€7,705
up €7,705 (+1,012%), from €761 to €8,467
of which Trade receivables: +€8,467
- Financial fixed assets +€6,267
new in 2025: €6,267
- Cash -€869
down €869 (-9.9%), from €8,774 to €7,905
mainly Trade debts (-€13,863) and Receivables within one year (-€7,705)
- Formation expenses -€455
no longer reported in 2025 (was €455)
- Trade debts -€13,863
down €13,863 (-96.9%), from €14,313 to €450
- Profit (loss) carried forward +€9,053
no longer reported in 2025 (was -€9,053)
- Tax, wage and social debts +€3,749
new in 2025: €3,749
- Other debts +€2,994
up €2,994 (+11.9%), from €25,158 to €28,153
- Reserves +€2,407
new in 2025: €2,407
- Gross operating margin +€23,745
up €23,745, from -€1,457 to €22,288
- Depreciation +€2,293
up €2,293 (+32.3%), from €7,097 to €9,389
- Taxes +€602
new in 2025: €602
- Other operating charges +€365
up €365 (+79.6%), from €459 to €824
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 | €34,484 | €39,225 | +€4,742 | +13.8% |
| Formation expenses | 20 | €455 | - | -€455 | |
| Fixed assets | 21/28 | €24,407 | €22,487 | -€1,920 | -7.9% |
| Tangible fixed assets | 22/27 | €24,407 | €16,220 | -€8,187 | -33.5% |
| Plant, machinery and equipment | 23 | €987 | €700 | -€288 | -29.1% |
| Furniture and vehicles | 24 | €23,420 | €15,520 | -€7,900 | -33.7% |
| Financial fixed assets | 28 | - | €6,267 | +€6,267 | |
| Current assets | 29/58 | €9,621 | €16,738 | +€7,117 | +74.0% |
| Amounts receivable within one year | 40/41 | €761 | €8,467 | +€7,705 | +1,012% |
| Trade receivables | 40 | - | €8,467 | +€8,467 | |
| Other amounts receivable | 41 | €761 | - | -€761 | |
| Cash at bank and in hand | 54/58 | €8,774 | €7,905 | -€869 | -9.9% |
| Deferred charges and accrued income | 490/1 | €86 | €367 | +€280 | +325% |
| Total equity and liabilities | 10/49 | €34,484 | €39,225 | +€4,742 | +13.8% |
| Equity | 10/15 | -€5,053 | €6,407 | +€11,460 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €2,407 | +€2,407 | |
| Distributable reserves | 133 | - | €2,407 | +€2,407 | |
| Profit (loss) carried forward | 14 | -€9,053 | - | +€9,053 | |
| Amounts payable | 17/49 | €39,537 | €32,818 | -€6,718 | -17.0% |
| Amounts payable within one year | 42/48 | €39,471 | €32,352 | -€7,120 | -18.0% |
| Trade debts | 44 | €14,313 | €450 | -€13,863 | -96.9% |
| Suppliers | 440/4 | €14,313 | €450 | -€13,863 | -96.9% |
| Taxes, remuneration and social security | 45 | - | €3,749 | +€3,749 | |
| Taxes | 450/3 | - | €3,749 | +€3,749 | |
| Other amounts payable | 47/48 | €25,158 | €28,153 | +€2,994 | +11.9% |
| Accrued charges and deferred income | 492/3 | €66 | €467 | +€401 | +610% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,097 | €9,389 | +€2,293 | +32.3% |
| Other operating charges | 640/8 | €459 | €824 | +€365 | +79.6% |
| Gross operating margin | 9900 | -€1,457 | €22,288 | +€23,745 | |
| Operating profit (loss) | 9901 | -€9,013 | €12,075 | +€21,088 | |
| Financial income | 75/76B | - | €41 | +€41 | |
| Recurring financial income | 75 | - | €41 | +€41 | |
| Financial charges | 65/66B | €41 | €54 | +€14 | +33.3% |
| Recurring financial charges | 65 | €41 | €54 | +€14 | +33.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,053 | €12,062 | +€21,115 | |
| Income taxes | 67/77 | - | €602 | +€602 | |
| Profit (loss) for the period | 9904 | -€9,053 | €11,460 | +€20,513 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,053 | €11,460 | +€20,513 |
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 22 October 2026 via checked.be.