MATICA: 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.
MATICA
Largest movements
- Receivables within one year +€37,519
up €37,519 (+279.5%), from €13,423 to €50,942
of which Trade receivables: +€37,467
- Tangible fixed assets +€25,308
new in 2025: €25,308
of which Furniture and vehicles: +€22,945
- Cash +€6,603
up €6,603 (+144.7%), from €4,563 to €11,166
mainly Net result for the year (+€43,983) and Tax, wage and social debts (+€11,159)
- Reserves +€43,150
up €43,150 (+600.9%), from €7,181 to €50,331
- Tax, wage and social debts +€11,159
up €11,159 (+131.0%), from €8,521 to €19,680
of which Taxes: +€11,818
- Debts after one year +€8,057
new in 2025: €8,057
- Current portion of long-term debt +€6,620
new in 2025: €6,620
- Gross operating margin +€52,298
up €52,298 (+545.2%), from €9,593 to €61,891
- Taxes +€9,746
up €9,746 (+494.6%), from €1,970 to €11,717
- Depreciation +€4,680
new in 2025: €4,680
- Financial charges +€624
up €624 (+16651.5%), from €4 to €628
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 | €18,274 | €87,637 | +€69,363 | +379.6% |
| Fixed assets | 21/28 | - | €25,308 | +€25,308 | |
| Tangible fixed assets | 22/27 | - | €25,308 | +€25,308 | |
| Plant, machinery and equipment | 23 | - | €2,363 | +€2,363 | |
| Furniture and vehicles | 24 | - | €22,945 | +€22,945 | |
| Current assets | 29/58 | €18,274 | €62,329 | +€44,056 | +241.1% |
| Amounts receivable within one year | 40/41 | €13,423 | €50,942 | +€37,519 | +279.5% |
| Trade receivables | 40 | €13,423 | €50,890 | +€37,467 | +279.1% |
| Other amounts receivable | 41 | - | €52 | +€52 | |
| Cash at bank and in hand | 54/58 | €4,563 | €11,166 | +€6,603 | +144.7% |
| Deferred charges and accrued income | 490/1 | €288 | €221 | -€67 | -23.3% |
| Total equity and liabilities | 10/49 | €18,274 | €87,637 | +€69,363 | +379.6% |
| Equity | 10/15 | €9,181 | €52,331 | +€43,150 | +470.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €7,181 | €50,331 | +€43,150 | +600.9% |
| Distributable reserves | 133 | €7,181 | €50,331 | +€43,150 | +600.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €9,092 | €35,306 | +€26,213 | +288.3% |
| Amounts payable after more than one year | 17 | - | €8,057 | +€8,057 | |
| Financial debts | 170/4 | - | €8,057 | +€8,057 | |
| Amounts payable within one year | 42/48 | €9,092 | €27,248 | +€18,156 | +199.7% |
| Current portion of amounts payable after more than one year | 42 | - | €6,620 | +€6,620 | |
| Trade debts | 44 | €476 | €564 | +€88 | +18.6% |
| Suppliers | 440/4 | €476 | €564 | +€88 | +18.6% |
| Taxes, remuneration and social security | 45 | €8,521 | €19,680 | +€11,159 | +131.0% |
| Taxes | 450/3 | €7,862 | €19,680 | +€11,818 | +150.3% |
| Remuneration and social security | 454/9 | €659 | €0 | -€659 | -100.0% |
| Other amounts payable | 47/48 | €96 | €385 | +€289 | +300.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,680 | +€4,680 | |
| Other operating charges | 640/8 | €437 | €883 | +€445 | +101.8% |
| Gross operating margin | 9900 | €9,593 | €61,891 | +€52,298 | +545.2% |
| Operating profit (loss) | 9901 | €9,155 | €56,328 | +€47,173 | +515.2% |
| Financial charges | 65/66B | €4 | €628 | +€624 | +16651.5% |
| Recurring financial charges | 65 | €4 | €628 | +€624 | +16651.5% |
| Profit (loss) for the period before taxes | 9903 | €9,152 | €55,700 | +€46,548 | +508.6% |
| Income taxes | 67/77 | €1,970 | €11,717 | +€9,746 | +494.6% |
| Profit (loss) for the period | 9904 | €7,181 | €43,983 | +€36,802 | +512.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,181 | €43,983 | +€36,802 | +512.5% |
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 11 October 2026 via checked.be.