MATAM: 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.
MATAM
Largest movements
- Receivables within one year +€18,878
up €18,878 (+217.4%), from €8,683 to €27,561
of which Other amounts receivable: +€20,320
- Receivables after one year -€17,367
down €17,367 (-100.0%), from €17,367 to €0
- Cash +€589
up €589 (+58.1%), from €1,014 to €1,603
mainly Receivables after one year (+€17,367) and Net result for the year (+€9,012)
- Profit (loss) carried forward +€8,580
up €8,580, from -€8,580 to €0
- Current portion of long-term debt -€6,116
down €6,116 (-90.0%), from €6,798 to €681
- Tax, wage and social debts -€604
down €604 (-9.9%), from €6,127 to €5,523
- Reserves +€431
up €431 (+2.5%), from €17,140 to €17,571
of which Distributable reserves: +€431
- Depreciation -€8,932
no longer reported in 2024 (was €8,932)
- Gross operating margin +€4,699
up €4,699 (+48.2%), from €9,745 to €14,444
- Taxes +€1,441
up €1,441 (+78.9%), from €1,826 to €3,267
- Financial income +€1,052
up €1,052 (+34056.3%), from €3 to €1,055
- Financial charges +€977
up €977 (+106.8%), from €915 to €1,892
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,826 | €32,113 | +€2,288 | +7.7% |
| Fixed assets | 21/28 | €79 | €79 | = | 0.0% |
| Financial fixed assets | 28 | €79 | €79 | = | 0.0% |
| Current assets | 29/58 | €29,747 | €32,034 | +€2,288 | +7.7% |
| Amounts receivable after more than one year | 29 | €17,367 | €0 | -€17,367 | -100.0% |
| Trade receivables | 290 | €17,367 | €0 | -€17,367 | -100.0% |
| Amounts receivable within one year | 40/41 | €8,683 | €27,561 | +€18,878 | +217.4% |
| Trade receivables | 40 | €6,510 | €5,068 | -€1,443 | -22.2% |
| Other amounts receivable | 41 | €2,173 | €22,493 | +€20,320 | +935.3% |
| Cash at bank and in hand | 54/58 | €1,014 | €1,603 | +€589 | +58.1% |
| Deferred charges and accrued income | 490/1 | €2,682 | €2,871 | +€188 | +7.0% |
| Total equity and liabilities | 10/49 | €29,826 | €32,113 | +€2,288 | +7.7% |
| Equity | 10/15 | €14,760 | €23,771 | +€9,012 | +61.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €17,140 | €17,571 | +€431 | +2.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €15,280 | €15,711 | +€431 | +2.8% |
| Profit (loss) carried forward | 14 | -€8,580 | €0 | +€8,580 | |
| Amounts payable | 17/49 | €15,066 | €8,342 | -€6,724 | -44.6% |
| Amounts payable within one year | 42/48 | €15,066 | €8,342 | -€6,724 | -44.6% |
| Current portion of amounts payable after more than one year | 42 | €6,798 | €681 | -€6,116 | -90.0% |
| Trade debts | 44 | €2,142 | €2,138 | -€4 | -0.2% |
| Suppliers | 440/4 | €2,142 | €2,138 | -€4 | -0.2% |
| Taxes, remuneration and social security | 45 | €6,127 | €5,523 | -€604 | -9.9% |
| Taxes | 450/3 | €6,127 | €5,523 | -€604 | -9.9% |
| Non-recurring operating income | 76A | €1,464 | - | -€1,464 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,932 | - | -€8,932 | |
| Other operating charges | 640/8 | €936 | €1,146 | +€210 | +22.4% |
| Non-recurring operating charges | 66A | €213 | €183 | -€30 | -14.0% |
| Gross operating margin | 9900 | €9,745 | €14,444 | +€4,699 | +48.2% |
| Operating profit (loss) | 9901 | -€337 | €13,115 | +€13,452 | |
| Financial income | 75/76B | €3 | €1,055 | +€1,052 | +34056.3% |
| Recurring financial income | 75 | €3 | €1,055 | +€1,052 | +34056.3% |
| Financial charges | 65/66B | €915 | €1,892 | +€977 | +106.8% |
| Recurring financial charges | 65 | €915 | €1,892 | +€977 | +106.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,248 | €12,279 | +€13,527 | |
| Income taxes | 67/77 | €1,826 | €3,267 | +€1,441 | +78.9% |
| Profit (loss) for the period | 9904 | -€3,074 | €9,012 | +€12,086 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,074 | €9,012 | +€12,086 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.