MATIS GESTION: 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.
MATIS GESTION
Largest movements
- Tangible fixed assets -€43,361
down €43,361 (-34.8%), from €124,593 to €81,232
of which Furniture and vehicles: -€39,915
- Intangible fixed assets -€30,000
down €30,000 (-100%), from €30,000 to €0
- Receivables within one year +€29,410
up €29,410 (+35.1%), from €83,773 to €113,183
of which Trade receivables: +€40,478
- Cash +€6,206
up €6,206 (+165%), from €3,770 to €9,977
mainly Investment in fixed assets (net) (+€37,283) and Depreciation (+€36,078)
- Debts after one year -€29,047
down €29,047 (-17.1%), from €169,449 to €140,403
- Profit (loss) carried forward +€20,889
up €20,889 (+22.6%), from -€92,290 to -€71,401
- Other debts -€20,805
down €20,805 (-20.1%), from €103,327 to €82,521
- Trade debts -€7,328
down €7,328 (-32.6%), from €22,463 to €15,135
- Gross operating margin +€8,999
up €8,999 (+9.6%), from €94,116 to €103,116
- Staff costs +€4,957
up €4,957 (+44.6%), from €11,123 to €16,080
- Depreciation -€3,267
down €3,267 (-8.3%), from €39,345 to €36,078
- Financial charges -€3,182
down €3,182 (-25.8%), from €12,313 to €9,132
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 | €245,186 | €208,434 | -€36,752 | -15.0% |
| Fixed assets | 21/28 | €154,863 | €81,502 | -€73,361 | -47.4% |
| Intangible fixed assets | 21 | €30,000 | €0 | -€30,000 | -100% |
| Tangible fixed assets | 22/27 | €124,593 | €81,232 | -€43,361 | -34.8% |
| Land and buildings | 22 | €79,059 | €76,455 | -€2,604 | -3.3% |
| Plant, machinery and equipment | 23 | €1,681 | €839 | -€841 | -50.1% |
| Furniture and vehicles | 24 | €43,854 | €3,938 | -€39,915 | -91.0% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €90,323 | €126,932 | +€36,609 | +40.5% |
| Amounts receivable within one year | 40/41 | €83,773 | €113,183 | +€29,410 | +35.1% |
| Trade receivables | 40 | €72,441 | €112,919 | +€40,478 | +55.9% |
| Other amounts receivable | 41 | €11,332 | €264 | -€11,068 | -97.7% |
| Cash at bank and in hand | 54/58 | €3,770 | €9,977 | +€6,206 | +165% |
| Deferred charges and accrued income | 490/1 | €2,780 | €3,772 | +€993 | +35.7% |
| Total equity and liabilities | 10/49 | €245,186 | €208,434 | -€36,752 | -15.0% |
| Equity | 10/15 | -€86,290 | -€65,401 | +€20,889 | +24.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€92,290 | -€71,401 | +€20,889 | +22.6% |
| Amounts payable | 17/49 | €331,476 | €273,835 | -€57,641 | -17.4% |
| Amounts payable after more than one year | 17 | €169,449 | €140,403 | -€29,047 | -17.1% |
| Financial debts | 170/4 | €169,449 | €140,403 | -€29,047 | -17.1% |
| Amounts payable within one year | 42/48 | €162,027 | €133,055 | -€28,972 | -17.9% |
| Current portion of amounts payable after more than one year | 42 | €30,757 | €31,439 | +€682 | +2.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €22,463 | €15,135 | -€7,328 | -32.6% |
| Suppliers | 440/4 | €22,463 | €15,135 | -€7,328 | -32.6% |
| Taxes, remuneration and social security | 45 | €5,480 | €3,960 | -€1,520 | -27.7% |
| Taxes | 450/3 | €2,622 | €1,323 | -€1,300 | -49.6% |
| Remuneration and social security | 454/9 | €2,857 | €2,637 | -€220 | -7.7% |
| Other amounts payable | 47/48 | €103,327 | €82,521 | -€20,805 | -20.1% |
| Accrued charges and deferred income | 492/3 | €0 | €378 | +€378 | |
| Non-recurring operating income | 76A | €10,356 | €0 | -€10,356 | -100% |
| Remuneration, social security and pensions | 62 | €11,123 | €16,080 | +€4,957 | +44.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,345 | €36,078 | -€3,267 | -8.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €613 | €0 | -€613 | -100% |
| Other operating charges | 640/8 | €1,398 | €2,279 | +€881 | +63.0% |
| Non-recurring operating charges | 66A | €0 | €18,615 | +€18,615 | |
| Gross operating margin | 9900 | €94,116 | €103,116 | +€8,999 | +9.6% |
| Operating profit (loss) | 9901 | €41,638 | €30,064 | -€11,574 | -27.8% |
| Financial income | 75/76B | €1 | €18 | +€17 | +1,440% |
| Recurring financial income | 75 | €1 | €18 | +€17 | +1,440% |
| Financial charges | 65/66B | €12,313 | €9,132 | -€3,182 | -25.8% |
| Recurring financial charges | 65 | €12,313 | €9,132 | -€3,182 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €29,326 | €20,951 | -€8,375 | -28.6% |
| Income taxes | 67/77 | €79 | €62 | -€17 | -21.5% |
| Profit (loss) for the period | 9904 | €29,247 | €20,889 | -€8,358 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,247 | €20,889 | -€8,358 | -28.6% |
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 22 October 2026 via checked.be.