Matière en Main: 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.
Matière en Main
Largest movements
- Tangible fixed assets -€13,893
down €13,893 (-95.2%), from €14,590 to €697
of which Furniture and vehicles: -€13,667
- Cash -€2,891
down €2,891 (-6.3%), from €45,936 to €43,045
mainly Net result for the year (-€9,363) and Tax, wage and social debts (-€5,313)
- Receivables within one year +€1,236
up €1,236 (+84.1%), from €1,471 to €2,707
of which Other amounts receivable: +€631
- Profit (loss) carried forward -€9,363
new in 2025: -€9,363
- Tax, wage and social debts -€5,313
down €5,313 (-67.2%), from €7,910 to €2,597
- Gross operating margin -€47,160
down €47,160, from €40,848 to -€6,312
- Taxes -€7,255
down €7,255 (-98.2%), from €7,387 to €132
- Depreciation -€4,266
down €4,266 (-68.0%), from €6,273 to €2,007
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 | €62,106 | €46,969 | -€15,137 | -24.4% |
| Fixed assets | 21/28 | €14,590 | €697 | -€13,893 | -95.2% |
| Tangible fixed assets | 22/27 | €14,590 | €697 | -€13,893 | -95.2% |
| Plant, machinery and equipment | 23 | €462 | €235 | -€226 | -49.0% |
| Furniture and vehicles | 24 | €14,129 | €462 | -€13,667 | -96.7% |
| Current assets | 29/58 | €47,516 | €46,272 | -€1,244 | -2.6% |
| Amounts receivable within one year | 40/41 | €1,471 | €2,707 | +€1,236 | +84.1% |
| Trade receivables | 40 | - | €605 | +€605 | |
| Other amounts receivable | 41 | €1,471 | €2,102 | +€631 | +42.9% |
| Cash at bank and in hand | 54/58 | €45,936 | €43,045 | -€2,891 | -6.3% |
| Deferred charges and accrued income | 490/1 | €110 | €520 | +€411 | +375% |
| Total equity and liabilities | 10/49 | €62,106 | €46,969 | -€15,137 | -24.4% |
| Equity | 10/15 | €53,156 | €43,792 | -€9,363 | -17.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €43,156 | €43,156 | = | 0.0% |
| Distributable reserves | 133 | €43,156 | €43,156 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€9,363 | -€9,363 | |
| Amounts payable | 17/49 | €8,950 | €3,177 | -€5,774 | -64.5% |
| Amounts payable within one year | 42/48 | €8,950 | €3,177 | -€5,774 | -64.5% |
| Trade debts | 44 | €1,037 | €579 | -€458 | -44.1% |
| Suppliers | 440/4 | €1,037 | €579 | -€458 | -44.1% |
| Taxes, remuneration and social security | 45 | €7,910 | €2,597 | -€5,313 | -67.2% |
| Taxes | 450/3 | €7,910 | €2,597 | -€5,313 | -67.2% |
| Other amounts payable | 47/48 | €3 | - | -€3 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,273 | €2,007 | -€4,266 | -68.0% |
| Other operating charges | 640/8 | €842 | €829 | -€13 | -1.5% |
| Gross operating margin | 9900 | €40,848 | -€6,312 | -€47,160 | |
| Operating profit (loss) | 9901 | €33,733 | -€9,148 | -€42,881 | |
| Financial charges | 65/66B | €59 | €83 | +€25 | +42.7% |
| Recurring financial charges | 65 | €59 | €83 | +€25 | +42.7% |
| Profit (loss) for the period before taxes | 9903 | €33,674 | -€9,231 | -€42,906 | |
| Income taxes | 67/77 | €7,387 | €132 | -€7,255 | -98.2% |
| Profit (loss) for the period | 9904 | €26,288 | -€9,363 | -€35,651 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,288 | -€9,363 | -€35,651 |
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 1 November 2026 via checked.be.