MaTa Consult: what changed
Two fiscal 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.
MaTa Consult
Largest movements
- Current investments +€75,000
new in 2025: €75,000
- Cash -€15,761
down €15,761 (-33.2%), from €47,482 to €31,721
mainly Current investments (-€75,000) and Debts after one year (-€52,649)
- Tangible fixed assets -€7,979
down €7,979 (-9.2%), from €87,138 to €79,159
of which Land and buildings: -€10,200
- Receivables within one year -€7,425
down €7,425 (-17.3%), from €42,816 to €35,391
of which Other amounts receivable: -€7,377
- Receivables after one year -€4,000
down €4,000 (-12.9%), from €31,000 to €27,000
- Reserves +€80,810
up €80,810 (+102.8%), from €78,629 to €159,439
- Debts after one year -€52,649
down €52,649 (-50.5%), from €104,357 to €51,708
- Tax, wage and social debts +€15,130
up €15,130 (+254.3%), from €5,951 to €21,081
- Current portion of long-term debt -€3,781
down €3,781 (-26.2%), from €14,409 to €10,628
- Gross operating margin +€17,440
up €17,440 (+14.3%), from €122,141 to €139,581
- Taxes +€6,546
up €6,546 (+23.3%), from €28,075 to €34,621
- Financial charges -€2,657
down €2,657 (-21.8%), from €12,206 to €9,549
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.
Cash bridge derived
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 | €208,436 | €248,271 | +€39,835 | +19.1% |
| Fixed assets | 21/28 | €87,138 | €79,159 | -€7,979 | -9.2% |
| Tangible fixed assets | 22/27 | €87,138 | €79,159 | -€7,979 | -9.2% |
| Land and buildings | 22 | €84,150 | €73,950 | -€10,200 | -12.1% |
| Plant, machinery and equipment | 23 | €2,988 | €2,238 | -€750 | -25.1% |
| Furniture and vehicles | 24 | - | €2,971 | +€2,971 | |
| Current assets | 29/58 | €121,298 | €169,112 | +€47,814 | +39.4% |
| Amounts receivable after more than one year | 29 | €31,000 | €27,000 | -€4,000 | -12.9% |
| Other amounts receivable | 291 | €31,000 | €27,000 | -€4,000 | -12.9% |
| Amounts receivable within one year | 40/41 | €42,816 | €35,391 | -€7,425 | -17.3% |
| Trade receivables | 40 | €17,731 | €17,683 | -€48 | -0.3% |
| Other amounts receivable | 41 | €25,085 | €17,709 | -€7,377 | -29.4% |
| Current investments | 50/53 | - | €75,000 | +€75,000 | |
| Cash at bank and in hand | 54/58 | €47,482 | €31,721 | -€15,761 | -33.2% |
| Total equity and liabilities | 10/49 | €208,436 | €248,271 | +€39,835 | +19.1% |
| Equity | 10/15 | €78,679 | €159,489 | +€80,810 | +102.7% |
| Contributions | 10/11 | €50 | €50 | = | 0.0% |
| Reserves | 13 | €78,629 | €159,439 | +€80,810 | +102.8% |
| Distributable reserves | 133 | €78,629 | €159,439 | +€80,810 | +102.8% |
| Amounts payable | 17/49 | €129,758 | €88,783 | -€40,975 | -31.6% |
| Amounts payable after more than one year | 17 | €104,357 | €51,708 | -€52,649 | -50.5% |
| Financial debts | 170/4 | €104,357 | €51,708 | -€52,649 | -50.5% |
| Amounts payable within one year | 42/48 | €24,570 | €36,244 | +€11,674 | +47.5% |
| Current portion of amounts payable after more than one year | 42 | €14,409 | €10,628 | -€3,781 | -26.2% |
| Trade debts | 44 | €2,545 | €2,870 | +€325 | +12.8% |
| Suppliers | 440/4 | €2,545 | €2,870 | +€325 | +12.8% |
| Taxes, remuneration and social security | 45 | €5,951 | €21,081 | +€15,130 | +254.3% |
| Taxes | 450/3 | €5,951 | €21,081 | +€15,130 | +254.3% |
| Other amounts payable | 47/48 | €1,666 | €1,666 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €830 | €830 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,729 | €11,189 | +€460 | +4.3% |
| Other operating charges | 640/8 | €3,338 | €3,193 | -€145 | -4.3% |
| Gross operating margin | 9900 | €122,141 | €139,581 | +€17,440 | +14.3% |
| Operating profit (loss) | 9901 | €108,074 | €125,198 | +€17,124 | +15.8% |
| Financial income | 75/76B | €839 | €1,448 | +€609 | +72.6% |
| Recurring financial income | 75 | €839 | €1,448 | +€609 | +72.6% |
| Financial charges | 65/66B | €12,206 | €9,549 | -€2,657 | -21.8% |
| Recurring financial charges | 65 | €12,206 | €9,549 | -€2,657 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €96,707 | €117,097 | +€20,390 | +21.1% |
| Income taxes | 67/77 | €28,075 | €34,621 | +€6,546 | +23.3% |
| Profit (loss) for the period | 9904 | €68,632 | €82,476 | +€13,844 | +20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €68,632 | €82,476 | +€13,844 | +20.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.