MATKOPEN: what changed
Two fiscal 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.
MATKOPEN
Largest movements
- Stocks and contracts +€54,364
up €54,364 (+28.2%), from €192,475 to €246,839
- Receivables within one year +€30,733
up €30,733 (+7.1%), from €430,868 to €461,601
of which Trade receivables: +€17,270
- Trade debts +€56,295
up €56,295 (+36.4%), from €154,753 to €211,048
- Other debts +€37,211
up €37,211 (+131.3%), from €28,337 to €65,548
- Debts after one year -€12,202
down €12,202 (-5.2%), from €236,876 to €224,675
- Profit (loss) carried forward +€11,560
up €11,560 (+24.9%), from -€46,433 to -€34,873
- Staff costs +€57,462
up €57,462 (+100.9%), from €56,974 to €114,436
- Gross operating margin +€18,841
up €18,841 (+9.5%), from €198,709 to €217,550
- Depreciation +€14,133
up €14,133 (+47.6%), from €29,687 to €43,820
- Financial income +€6,741
up €6,741 (+212.2%), from €3,176 to €9,917
- Other operating charges -€3,969
down €3,969 (-57.1%), from €6,950 to €2,981
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €993,766 | €1,080,602 | +€86,836 | +8.7% |
| Fixed assets | 21/28 | €351,893 | €361,055 | +€9,162 | +2.6% |
| Tangible fixed assets | 22/27 | €160,578 | €169,740 | +€9,162 | +5.7% |
| Land and buildings | 22 | €47,708 | €51,760 | +€4,052 | +8.5% |
| Furniture and vehicles | 24 | €89,341 | €104,280 | +€14,939 | +16.7% |
| Other tangible fixed assets | 26 | €23,529 | €13,700 | -€9,829 | -41.8% |
| Financial fixed assets | 28 | €191,315 | €191,316 | +€1 | 0.0% |
| Current assets | 29/58 | €641,873 | €719,547 | +€77,674 | +12.1% |
| Stocks and contracts in progress | 3 | €192,475 | €246,839 | +€54,364 | +28.2% |
| Stocks | 30/36 | €192,475 | €246,839 | +€54,364 | +28.2% |
| Amounts receivable within one year | 40/41 | €430,868 | €461,601 | +€30,733 | +7.1% |
| Trade receivables | 40 | €147,589 | €164,859 | +€17,270 | +11.7% |
| Other amounts receivable | 41 | €283,279 | €296,742 | +€13,463 | +4.8% |
| Cash at bank and in hand | 54/58 | €12,122 | €3,540 | -€8,582 | -70.8% |
| Deferred charges and accrued income | 490/1 | €6,408 | €7,566 | +€1,158 | +18.1% |
| Total equity and liabilities | 10/49 | €993,766 | €1,080,602 | +€86,836 | +8.7% |
| Equity | 10/15 | €343,163 | €354,723 | +€11,560 | +3.4% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Revaluation surpluses | 12 | €320,846 | €320,846 | = | 0.0% |
| Reserves | 13 | €6,250 | €6,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,433 | -€34,873 | +€11,560 | +24.9% |
| Amounts payable | 17/49 | €650,603 | €725,879 | +€75,276 | +11.6% |
| Amounts payable after more than one year | 17 | €236,876 | €224,675 | -€12,202 | -5.2% |
| Financial debts | 170/4 | €236,876 | €224,675 | -€12,202 | -5.2% |
| Amounts payable within one year | 42/48 | €413,727 | €501,204 | +€87,477 | +21.1% |
| Current portion of amounts payable after more than one year | 42 | €54,749 | €56,589 | +€1,840 | +3.4% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €154,753 | €211,048 | +€56,295 | +36.4% |
| Suppliers | 440/4 | €154,753 | €211,048 | +€56,295 | +36.4% |
| Taxes, remuneration and social security | 45 | €125,888 | €118,019 | -€7,869 | -6.3% |
| Taxes | 450/3 | €65,948 | €58,453 | -€7,495 | -11.4% |
| Remuneration and social security | 454/9 | €59,940 | €59,565 | -€375 | -0.6% |
| Other amounts payable | 47/48 | €28,337 | €65,548 | +€37,211 | +131.3% |
| Remuneration, social security and pensions | 62 | €56,974 | €114,436 | +€57,462 | +100.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,687 | €43,820 | +€14,133 | +47.6% |
| Other operating charges | 640/8 | €6,950 | €2,981 | -€3,969 | -57.1% |
| Gross operating margin | 9900 | €198,709 | €217,550 | +€18,841 | +9.5% |
| Operating profit (loss) | 9901 | €105,098 | €56,312 | -€48,786 | -46.4% |
| Financial income | 75/76B | €3,176 | €9,917 | +€6,741 | +212.2% |
| Recurring financial income | 75 | €3,176 | €9,917 | +€6,741 | +212.2% |
| Financial charges | 65/66B | €20,957 | €24,729 | +€3,772 | +18.0% |
| Recurring financial charges | 65 | €20,957 | €24,729 | +€3,772 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | €87,317 | €41,500 | -€45,817 | -52.5% |
| Income taxes | 67/77 | €28,030 | €29,939 | +€1,909 | +6.8% |
| Profit (loss) for the period | 9904 | €59,287 | €11,561 | -€47,726 | -80.5% |
| Profit (loss) for the period to be appropriated | 9905 | €59,287 | €11,561 | -€47,726 | -80.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.