MATRICIEL: 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.
What changed
MATRICIEL
NACE 71.121, Engineering and related technical consultancy, excluding land surveyors
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€54,556
2024 · €71,922-€17,366
Equity
€741,430
2024 · €686,874+€54,556
Cash
€49,426
2024 · €51,575-€2,149
Balance sheet total
€1.5m
2024 · €1.5m-€23,281
Largest movements
Assets
- Receivables within one year -€26,706
down €26,706 (-1.9%), from €1.4m to €1.4m
of which Other amounts receivable: -€41,889
Equity and liabilities
- Other debts -€126,391
down €126,391 (-97.9%), from €129,062 to €2,672
- Trade debts +€72,173
up €72,173 (+179%), from €40,265 to €112,438
- Profit (loss) carried forward +€51,828
up €51,828 (+50.4%), from €102,843 to €154,672
- Tax, wage and social debts +€32,726
up €32,726 (+5.7%), from €570,381 to €603,108
of which Remuneration and social security: +€24,353
- Debts after one year -€25,000
no longer reported in 2025 (was €25,000)
Income statement
- Gross operating margin -€128,848
down €128,848 (-7.8%), from €1.7m to €1.5m
- Staff costs -€55,653
down €55,653 (-3.7%), from €1.5m to €1.5m
- Provisions -€18,409
new in 2025: -€18,409
- Financial charges -€17,770
down €17,770 (-74.6%), from €23,806 to €6,036
of which Financial charges: -€16,909
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.
Result 2024
€71,922
Gross operating margin
-€128,848
Staff costs
+€55,653
Depreciation
+€8,318
Write-downs
-€10,771
Provisions
+€18,409
Other operating charges
+€9,749
Other operating items
+€21,881
Financial income
-€15,404
Financial charges
+€17,770
Taxes
+€5,877
Result 2025
€54,556
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€25,592
Investment
-€2,741
Financing
-€25,000
Cash 2024
€51,575
From operations (derived)
+€25,592
Net result for the year
+€54,556
Depreciation
+€5,022
Receivables within one year
+€26,706
Deferred charges and accrued income
-€7,855
Provisions
-€18,409
Trade debts
+€72,173
Tax, wage and social debts
+€32,726
Advances received
-€11,710
Other debts
-€126,391
Accrued charges and deferred income
-€1,227
Investment (derived)
-€2,741
Investment in fixed assets (net)
-€2,741
Financing
-€25,000
Debts after one year
-€25,000
Cash 2025
€49,426
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,511,699 | €1,488,418 | -€23,281 | -1.5% |
| Fixed assets | 21/28 | €34,799 | €32,519 | -€2,281 | -6.6% |
| Tangible fixed assets | 22/27 | €10,122 | €7,491 | -€2,631 | -26.0% |
| Plant, machinery and equipment | 23 | - | €4,093 | +€4,093 | |
| Furniture and vehicles | 24 | €5,052 | €3,399 | -€1,653 | -32.7% |
| Other tangible fixed assets | 26 | €5,070 | - | -€5,070 | |
| Financial fixed assets | 28 | €24,677 | €25,027 | +€350 | +1.4% |
| Current assets | 29/58 | €1,476,900 | €1,455,899 | -€21,000 | -1.4% |
| Amounts receivable within one year | 40/41 | €1,406,909 | €1,380,203 | -€26,706 | -1.9% |
| Trade receivables | 40 | €1,364,180 | €1,379,363 | +€15,183 | +1.1% |
| Other amounts receivable | 41 | €42,729 | €840 | -€41,889 | -98.0% |
| Cash at bank and in hand | 54/58 | €51,575 | €49,426 | -€2,149 | -4.2% |
| Deferred charges and accrued income | 490/1 | €18,415 | €26,270 | +€7,855 | +42.7% |
| Total equity and liabilities | 10/49 | €1,511,699 | €1,488,418 | -€23,281 | -1.5% |
| Equity | 10/15 | €686,874 | €741,430 | +€54,556 | +7.9% |
| Contributions | 10/11 | €300,166 | €300,166 | = | 0.0% |
| Capital | 10 | €300,166 | €300,166 | = | 0.0% |
| Issued capital | 100 | €300,166 | €300,166 | = | 0.0% |
| Reserves | 13 | €283,865 | €286,593 | +€2,728 | +1.0% |
| Non-distributable reserves | 130/1 | €13,865 | €16,593 | +€2,728 | +19.7% |
| Legal reserve | 130 | €13,865 | €16,593 | +€2,728 | +19.7% |
| Distributable reserves | 133 | €270,000 | €270,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,843 | €154,672 | +€51,828 | +50.4% |
| Provisions and deferred taxes | 16 | €21,881 | €3,472 | -€18,409 | -84.1% |
| Provisions for liabilities and charges | 160/5 | €21,881 | €3,472 | -€18,409 | -84.1% |
| Environmental obligations | 163 | €21,881 | €3,472 | -€18,409 | -84.1% |
| Amounts payable | 17/49 | €802,943 | €743,515 | -€59,428 | -7.4% |
| Amounts payable after more than one year | 17 | €25,000 | - | -€25,000 | |
| Financial debts | 170/4 | €25,000 | - | -€25,000 | |
| Amounts payable within one year | 42/48 | €776,717 | €743,515 | -€33,201 | -4.3% |
| Trade debts | 44 | €40,265 | €112,438 | +€72,173 | +179% |
| Suppliers | 440/4 | €40,265 | €112,438 | +€72,173 | +179% |
| Advances received on contracts in progress | 46 | €37,008 | €25,298 | -€11,710 | -31.6% |
| Taxes, remuneration and social security | 45 | €570,381 | €603,108 | +€32,726 | +5.7% |
| Taxes | 450/3 | €269,541 | €277,915 | +€8,373 | +3.1% |
| Remuneration and social security | 454/9 | €300,840 | €325,193 | +€24,353 | +8.1% |
| Other amounts payable | 47/48 | €129,062 | €2,672 | -€126,391 | -97.9% |
| Accrued charges and deferred income | 492/3 | €1,227 | - | -€1,227 | |
| Non-recurring operating income | 76A | €18,114 | - | -€18,114 | |
| Remuneration, social security and pensions | 62 | €1,507,429 | €1,451,776 | -€55,653 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,340 | €5,022 | -€8,318 | -62.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €10,771 | +€10,771 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€18,409 | -€18,409 | |
| Other operating charges | 640/8 | €13,119 | €3,369 | -€9,749 | -74.3% |
| Non-recurring operating charges | 66A | €21,881 | - | -€21,881 | |
| Gross operating margin | 9900 | €1,657,385 | €1,528,538 | -€128,848 | -7.8% |
| Operating profit (loss) | 9901 | €101,617 | €76,009 | -€25,608 | -25.2% |
| Financial income | 75/76B | €25,759 | €10,355 | -€15,404 | -59.8% |
| Recurring financial income | 75 | €25,759 | €10,355 | -€15,404 | -59.8% |
| Financial charges | 65/66B | €23,806 | €6,036 | -€17,770 | -74.6% |
| Recurring financial charges | 65 | €22,945 | €6,036 | -€16,909 | -73.7% |
| Non-recurring financial charges | 66B | €861 | - | -€861 | |
| Profit (loss) for the period before taxes | 9903 | €103,570 | €80,327 | -€23,243 | -22.4% |
| Income taxes | 67/77 | €31,648 | €25,771 | -€5,877 | -18.6% |
| Profit (loss) for the period | 9904 | €71,922 | €54,556 | -€17,366 | -24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €71,922 | €54,556 | -€17,366 | -24.1% |
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 28 October 2026 via checked.be.