Mathys Johny: 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.
Mathys Johny
Largest movements
- Tangible fixed assets -€14,863
down €14,863 (-13.2%), from €112,703 to €97,840
- Receivables within one year +€3,139
up €3,139, from €0 to €3,139
- Current portion of long-term debt -€5,478
down €5,478 (-100.0%), from €5,478 to €0
- Tax, wage and social debts -€3,970
down €3,970 (-100.0%), from €3,970 to €0
- Gross operating margin -€58,521
down €58,521 (-83.3%), from €70,275 to €11,755
- Taxes -€19,407
down €19,407 (-92.3%), from €21,033 to €1,627
- Depreciation -€3,991
down €3,991 (-46.1%), from €8,650 to €4,659
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 | €203,420 | €190,910 | -€12,509 | -6.1% |
| Fixed assets | 21/28 | €112,775 | €97,912 | -€14,863 | -13.2% |
| Tangible fixed assets | 22/27 | €112,703 | €97,840 | -€14,863 | -13.2% |
| Land and buildings | 22 | €102,498 | €97,840 | -€4,659 | -4.5% |
| Plant, machinery and equipment | 23 | €5,456 | €0 | -€5,456 | -100.0% |
| Furniture and vehicles | 24 | €4,749 | €0 | -€4,749 | -100.0% |
| Financial fixed assets | 28 | €72 | €72 | = | 0.0% |
| Current assets | 29/58 | €90,645 | €92,999 | +€2,354 | +2.6% |
| Amounts receivable within one year | 40/41 | €0 | €3,139 | +€3,139 | |
| Other amounts receivable | 41 | €0 | €3,139 | +€3,139 | |
| Cash at bank and in hand | 54/58 | €88,458 | €88,802 | +€343 | +0.4% |
| Deferred charges and accrued income | 490/1 | €2,187 | €1,058 | -€1,129 | -51.6% |
| Total equity and liabilities | 10/49 | €203,420 | €190,910 | -€12,509 | -6.1% |
| Equity | 10/15 | €191,524 | €190,864 | -€661 | -0.3% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €185,319 | €184,658 | -€661 | -0.4% |
| Distributable reserves | 133 | €185,319 | €184,658 | -€661 | -0.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €11,895 | €47 | -€11,849 | -99.6% |
| Amounts payable after more than one year | 17 | €1,112 | €0 | -€1,112 | -100.0% |
| Financial debts | 170/4 | €1,112 | €0 | -€1,112 | -100.0% |
| Amounts payable within one year | 42/48 | €10,784 | €47 | -€10,737 | -99.6% |
| Current portion of amounts payable after more than one year | 42 | €5,478 | €0 | -€5,478 | -100.0% |
| Trade debts | 44 | - | €47 | +€47 | |
| Suppliers | 440/4 | - | €47 | +€47 | |
| Taxes, remuneration and social security | 45 | €3,970 | €0 | -€3,970 | -100.0% |
| Taxes | 450/3 | €3,970 | €0 | -€3,970 | -100.0% |
| Other amounts payable | 47/48 | €1,336 | €0 | -€1,336 | -100.0% |
| Non-recurring operating income | 76A | - | €9,565 | +€9,565 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,650 | €4,659 | -€3,991 | -46.1% |
| Other operating charges | 640/8 | €1,408 | €1,058 | -€351 | -24.9% |
| Non-recurring operating charges | 66A | - | €5,098 | +€5,098 | |
| Gross operating margin | 9900 | €70,275 | €11,755 | -€58,521 | -83.3% |
| Operating profit (loss) | 9901 | €60,217 | €941 | -€59,277 | -98.4% |
| Financial income | 75/76B | €322 | €385 | +€62 | +19.4% |
| Recurring financial income | 75 | €322 | €385 | +€62 | +19.4% |
| Financial charges | 65/66B | €574 | €359 | -€214 | -37.3% |
| Recurring financial charges | 65 | €574 | €359 | -€214 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | €59,966 | €966 | -€59,000 | -98.4% |
| Income taxes | 67/77 | €21,033 | €1,627 | -€19,407 | -92.3% |
| Profit (loss) for the period | 9904 | €38,933 | -€661 | -€39,593 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,933 | -€661 | -€39,593 |
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 10 October 2026 via checked.be.