MATI-ONIS: 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-ONIS
Largest movements
- Tangible fixed assets +€53,234
up €53,234 (+1,343%), from €3,963 to €57,197
of which Furniture and vehicles: +€54,150
- Cash -€20,636
down €20,636 (-86.7%), from €23,800 to €3,164
mainly Investment in fixed assets (net) (-€56,000) and Receivables within one year (-€3,636)
- Receivables within one year +€3,636
up €3,636 (+114%), from €3,189 to €6,825
of which Trade receivables: +€4,024
- Debts after one year +€16,248
new in 2025: €16,248
- Reserves +€10,943
up €10,943 (+66.8%), from €16,380 to €27,323
- Current portion of long-term debt +€9,782
new in 2025: €9,782
- Other debts +€1,967
up €1,967 (+56.2%), from €3,503 to €5,471
- Tax, wage and social debts -€1,108
down €1,108 (-25.7%), from €4,302 to €3,195
- Gross operating margin -€2,980
down €2,980 (-14.1%), from €21,194 to €18,214
- Depreciation +€2,664
up €2,664 (+2,616%), from €102 to €2,766
- Taxes -€1,108
down €1,108 (-25.7%), from €4,302 to €3,195
- Financial charges +€640
up €640 (+2,761%), from €23 to €663
- Other operating charges +€260
up €260 (+67.0%), from €387 to €647
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 | €31,013 | €67,247 | +€36,233 | +117% |
| Fixed assets | 21/28 | €4,025 | €57,258 | +€53,234 | +1,323% |
| Tangible fixed assets | 22/27 | €3,963 | €57,197 | +€53,234 | +1,343% |
| Plant, machinery and equipment | 23 | €2,672 | €1,756 | -€917 | -34.3% |
| Furniture and vehicles | 24 | €1,291 | €55,441 | +€54,150 | +4,195% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €26,989 | €9,988 | -€17,000 | -63.0% |
| Amounts receivable within one year | 40/41 | €3,189 | €6,825 | +€3,636 | +114% |
| Trade receivables | 40 | €1,982 | €6,006 | +€4,024 | +203% |
| Other amounts receivable | 41 | €1,207 | €819 | -€388 | -32.2% |
| Cash at bank and in hand | 54/58 | €23,800 | €3,164 | -€20,636 | -86.7% |
| Total equity and liabilities | 10/49 | €31,013 | €67,247 | +€36,233 | +117% |
| Equity | 10/15 | €21,380 | €32,323 | +€10,943 | +51.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | - | -€5,000 | |
| Issued capital | 100 | €5,000 | - | -€5,000 | |
| Contributions outside capital | 11 | - | €5,000 | +€5,000 | |
| Other | 1109/19 | - | €5,000 | +€5,000 | |
| Reserves | 13 | €16,380 | €27,323 | +€10,943 | +66.8% |
| Distributable reserves | 133 | €16,380 | €27,323 | +€10,943 | +66.8% |
| Amounts payable | 17/49 | €9,633 | €34,923 | +€25,290 | +263% |
| Amounts payable after more than one year | 17 | - | €16,248 | +€16,248 | |
| Financial debts | 170/4 | - | €16,248 | +€16,248 | |
| Amounts payable within one year | 42/48 | €8,633 | €18,675 | +€10,042 | +116% |
| Current portion of amounts payable after more than one year | 42 | - | €9,782 | +€9,782 | |
| Trade debts | 44 | €828 | €228 | -€600 | -72.4% |
| Suppliers | 440/4 | €828 | €228 | -€600 | -72.4% |
| Taxes, remuneration and social security | 45 | €4,302 | €3,195 | -€1,108 | -25.7% |
| Taxes | 450/3 | €4,302 | €3,195 | -€1,108 | -25.7% |
| Other amounts payable | 47/48 | €3,503 | €5,471 | +€1,967 | +56.2% |
| Accrued charges and deferred income | 492/3 | €1,000 | - | -€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102 | €2,766 | +€2,664 | +2,616% |
| Other operating charges | 640/8 | €387 | €647 | +€260 | +67.0% |
| Gross operating margin | 9900 | €21,194 | €18,214 | -€2,980 | -14.1% |
| Operating profit (loss) | 9901 | €20,705 | €14,801 | -€5,904 | -28.5% |
| Financial charges | 65/66B | €23 | €663 | +€640 | +2,761% |
| Recurring financial charges | 65 | €23 | €663 | +€640 | +2,761% |
| Profit (loss) for the period before taxes | 9903 | €20,682 | €14,138 | -€6,544 | -31.6% |
| Income taxes | 67/77 | €4,302 | €3,195 | -€1,108 | -25.7% |
| Profit (loss) for the period | 9904 | €16,380 | €10,943 | -€5,436 | -33.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,380 | €10,943 | -€5,436 | -33.2% |
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 13 October 2026 via checked.be.