MATLYS: 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.
MATLYS
Largest movements
- Current investments +€60,000
up €60,000 (+20.0%), from €300,000 to €360,000
- Cash -€37,178
down €37,178 (-60.5%), from €61,447 to €24,269
mainly Current investments (-€60,000) and Other debts (-€5,025)
- Profit (loss) carried forward +€21,597
up €21,597 (+63.5%), from -€34,029 to -€12,432
- Other debts -€5,025
no longer reported in 2025 (was €5,025)
- Financial income -€4,237
down €4,237 (-39.6%), from €10,692 to €6,455
- Gross operating margin -€3,834
down €3,834 (-12.1%), from €31,744 to €27,910
- Financial charges -€802
down €802 (-11.2%), from €7,139 to €6,337
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 | €444,309 | €465,274 | +€20,965 | +4.7% |
| Fixed assets | 21/28 | €76,842 | €76,113 | -€728 | -0.9% |
| Tangible fixed assets | 22/27 | €76,842 | €76,113 | -€728 | -0.9% |
| Land and buildings | 22 | €76,842 | €76,113 | -€728 | -0.9% |
| Current assets | 29/58 | €367,467 | €389,161 | +€21,693 | +5.9% |
| Amounts receivable within one year | 40/41 | €3,208 | €84 | -€3,123 | -97.4% |
| Other amounts receivable | 41 | €3,208 | €84 | -€3,123 | -97.4% |
| Current investments | 50/53 | €300,000 | €360,000 | +€60,000 | +20.0% |
| Cash at bank and in hand | 54/58 | €61,447 | €24,269 | -€37,178 | -60.5% |
| Deferred charges and accrued income | 490/1 | €2,813 | €4,808 | +€1,995 | +70.9% |
| Total equity and liabilities | 10/49 | €444,309 | €465,274 | +€20,965 | +4.7% |
| Equity | 10/15 | €338,283 | €359,880 | +€21,597 | +6.4% |
| Contributions | 10/11 | €371,840 | €371,840 | = | 0.0% |
| Reserves | 13 | €472 | €472 | = | 0.0% |
| Distributable reserves | 133 | €472 | €472 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,029 | -€12,432 | +€21,597 | +63.5% |
| Amounts payable | 17/49 | €106,026 | €105,394 | -€632 | -0.6% |
| Amounts payable after more than one year | 17 | €95,180 | €99,584 | +€4,405 | +4.6% |
| Other amounts payable | 178/9 | €95,180 | €99,584 | +€4,405 | +4.6% |
| Amounts payable within one year | 42/48 | €8,070 | €5,002 | -€3,068 | -38.0% |
| Trade debts | 44 | €938 | €3,114 | +€2,177 | +232.1% |
| Suppliers | 440/4 | €938 | €3,114 | +€2,177 | +232.1% |
| Taxes, remuneration and social security | 45 | €2,108 | €1,888 | -€220 | -10.4% |
| Taxes | 450/3 | €2,108 | €1,888 | -€220 | -10.4% |
| Other amounts payable | 47/48 | €5,025 | - | -€5,025 | |
| Accrued charges and deferred income | 492/3 | €2,776 | €808 | -€1,968 | -70.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €728 | €728 | = | 0.0% |
| Other operating charges | 640/8 | €5,530 | €5,703 | +€172 | +3.1% |
| Gross operating margin | 9900 | €31,744 | €27,910 | -€3,834 | -12.1% |
| Operating profit (loss) | 9901 | €25,486 | €21,480 | -€4,006 | -15.7% |
| Financial income | 75/76B | €10,692 | €6,455 | -€4,237 | -39.6% |
| Recurring financial income | 75 | €10,692 | €6,455 | -€4,237 | -39.6% |
| Financial charges | 65/66B | €7,139 | €6,337 | -€802 | -11.2% |
| Recurring financial charges | 65 | €7,139 | €6,337 | -€802 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €29,039 | €21,597 | -€7,442 | -25.6% |
| Income taxes | 67/77 | €0 | €0 | = | |
| Profit (loss) for the period | 9904 | €29,039 | €21,597 | -€7,442 | -25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,039 | €21,597 | -€7,442 | -25.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.