MATMA CONSULTANCY: 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.
MATMA CONSULTANCY
Largest movements
- Cash +€292,884
up €292,884 (+792%), from €37,002 to €329,886
mainly Other debts (+€248,716) and Current investments (+€225,000)
- Current investments -€225,000
down €225,000 (-100%), from €225,000 to €0
- Receivables within one year +€16,001
up €16,001 (+101%), from €15,851 to €31,852
of which Trade receivables: +€15,962
- Other debts +€248,716
up €248,716 (+3,436%), from €7,239 to €255,955
- Reserves -€166,172
down €166,172 (-67.5%), from €246,172 to €80,000
- Gross operating margin +€16,353
up €16,353 (+19.0%), from €86,223 to €102,577
- Financial income +€1,425
up €1,425 (+29.5%), from €4,837 to €6,263
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 | €286,600 | €367,632 | +€81,032 | +28.3% |
| Fixed assets | 21/28 | €7,876 | €4,994 | -€2,882 | -36.6% |
| Tangible fixed assets | 22/27 | €7,876 | €4,994 | -€2,882 | -36.6% |
| Land and buildings | 22 | €6,977 | €4,418 | -€2,559 | -36.7% |
| Furniture and vehicles | 24 | €899 | €576 | -€323 | -36.0% |
| Current assets | 29/58 | €278,724 | €362,638 | +€83,914 | +30.1% |
| Amounts receivable within one year | 40/41 | €15,851 | €31,852 | +€16,001 | +101% |
| Trade receivables | 40 | €15,851 | €31,813 | +€15,962 | +101% |
| Other amounts receivable | 41 | €0 | €40 | +€40 | |
| Current investments | 50/53 | €225,000 | €0 | -€225,000 | -100% |
| Cash at bank and in hand | 54/58 | €37,002 | €329,886 | +€292,884 | +792% |
| Deferred charges and accrued income | 490/1 | €871 | €901 | +€29 | +3.4% |
| Total equity and liabilities | 10/49 | €286,600 | €367,632 | +€81,032 | +28.3% |
| Equity | 10/15 | €264,772 | €98,600 | -€166,172 | -62.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €246,172 | €80,000 | -€166,172 | -67.5% |
| Distributable reserves | 133 | €246,172 | €80,000 | -€166,172 | -67.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,827 | €269,032 | +€247,205 | +1,133% |
| Amounts payable within one year | 42/48 | €21,827 | €269,032 | +€247,205 | +1,133% |
| Financial debts | 43 | - | €335 | +€335 | |
| Credit institutions | 430/8 | - | €335 | +€335 | |
| Trade debts | 44 | €2,169 | €2,261 | +€92 | +4.2% |
| Suppliers | 440/4 | €2,169 | €2,261 | +€92 | +4.2% |
| Taxes, remuneration and social security | 45 | €12,420 | €10,481 | -€1,938 | -15.6% |
| Taxes | 450/3 | €12,420 | €10,481 | -€1,938 | -15.6% |
| Other amounts payable | 47/48 | €7,239 | €255,955 | +€248,716 | +3,436% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,244 | €2,882 | -€362 | -11.2% |
| Other operating charges | 640/8 | €752 | €776 | +€24 | +3.2% |
| Gross operating margin | 9900 | €86,223 | €102,577 | +€16,353 | +19.0% |
| Operating profit (loss) | 9901 | €82,227 | €98,918 | +€16,691 | +20.3% |
| Financial income | 75/76B | €4,837 | €6,263 | +€1,425 | +29.5% |
| Recurring financial income | 75 | €4,837 | €6,263 | +€1,425 | +29.5% |
| Financial charges | 65/66B | €236 | €57 | -€179 | -76.0% |
| Recurring financial charges | 65 | €236 | €57 | -€179 | -76.0% |
| Profit (loss) for the period before taxes | 9903 | €86,829 | €105,124 | +€18,296 | +21.1% |
| Income taxes | 67/77 | €23,050 | €22,330 | -€720 | -3.1% |
| Profit (loss) for the period | 9904 | €63,778 | €82,794 | +€19,016 | +29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €63,778 | €82,794 | +€19,016 | +29.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.