MATI BUSINESS SERVICES: 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.
MATI BUSINESS SERVICES
Largest movements
- Current investments +€125,000
up €125,000 (+83.3%), from €150,000 to €275,000
- Tangible fixed assets -€21,489
down €21,489 (-76.4%), from €28,132 to €6,643
- Cash -€10,995
down €10,995 (-17.1%), from €64,342 to €53,347
mainly Current investments (-€125,000) and Tax, wage and social debts (-€6,004)
- Receivables within one year -€4,474
down €4,474 (-20.8%), from €21,505 to €17,031
of which Trade receivables: -€4,144
- Reserves +€92,469
up €92,469 (+44.3%), from €208,524 to €300,993
- Tax, wage and social debts -€6,004
down €6,004 (-11.1%), from €54,055 to €48,050
- Gross operating margin -€27,327
down €27,327 (-15.6%), from €175,206 to €147,879
- Taxes -€7,823
down €7,823 (-17.4%), from €44,873 to €37,050
- Financial income +€1,770
up €1,770 (+107%), from €1,650 to €3,420
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 | €263,978 | €352,020 | +€88,042 | +33.4% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €28,132 | €6,643 | -€21,489 | -76.4% |
| Tangible fixed assets | 22/27 | €28,132 | €6,643 | -€21,489 | -76.4% |
| Furniture and vehicles | 24 | €28,132 | €6,643 | -€21,489 | -76.4% |
| Current assets | 29/58 | €235,847 | €345,377 | +€109,531 | +46.4% |
| Amounts receivable within one year | 40/41 | €21,505 | €17,031 | -€4,474 | -20.8% |
| Trade receivables | 40 | €21,175 | €17,031 | -€4,144 | -19.6% |
| Other amounts receivable | 41 | €330 | €0 | -€330 | -100% |
| Current investments | 50/53 | €150,000 | €275,000 | +€125,000 | +83.3% |
| Cash at bank and in hand | 54/58 | €64,342 | €53,347 | -€10,995 | -17.1% |
| Total equity and liabilities | 10/49 | €263,978 | €352,020 | +€88,042 | +33.4% |
| Equity | 10/15 | €209,524 | €301,993 | +€92,469 | +44.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €208,524 | €300,993 | +€92,469 | +44.3% |
| Distributable reserves | 133 | €208,524 | €300,993 | +€92,469 | +44.3% |
| Amounts payable | 17/49 | €54,455 | €50,027 | -€4,427 | -8.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €54,455 | €50,027 | -€4,427 | -8.1% |
| Trade debts | 44 | €400 | €96 | -€304 | -76.0% |
| Suppliers | 440/4 | €400 | €96 | -€304 | -76.0% |
| Taxes, remuneration and social security | 45 | €54,055 | €48,050 | -€6,004 | -11.1% |
| Taxes | 450/3 | €54,055 | €48,050 | -€6,004 | -11.1% |
| Other amounts payable | 47/48 | - | €1,881 | +€1,881 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,775 | €21,489 | -€286 | -1.3% |
| Other operating charges | 640/8 | €64 | €141 | +€77 | +120% |
| Gross operating margin | 9900 | €175,206 | €147,879 | -€27,327 | -15.6% |
| Operating profit (loss) | 9901 | €153,367 | €126,250 | -€27,118 | -17.7% |
| Financial income | 75/76B | €1,650 | €3,420 | +€1,770 | +107% |
| Recurring financial income | 75 | €1,650 | €3,420 | +€1,770 | +107% |
| Financial charges | 65/66B | €1,733 | €150 | -€1,583 | -91.3% |
| Recurring financial charges | 65 | €1,733 | €150 | -€1,583 | -91.3% |
| Profit (loss) for the period before taxes | 9903 | €153,284 | €129,519 | -€23,765 | -15.5% |
| Income taxes | 67/77 | €44,873 | €37,050 | -€7,823 | -17.4% |
| Profit (loss) for the period | 9904 | €108,411 | €92,469 | -€15,942 | -14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €108,411 | €92,469 | -€15,942 | -14.7% |
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 26 October 2026 via checked.be.