MATRISA: 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.
MATRISA
Largest movements
- Receivables within one year +€12,515
up €12,515 (+24.3%), from €51,539 to €64,054
of which Trade receivables: +€8,470
- Other debts +€47,918
up €47,918 (+2,042%), from €2,347 to €50,265
- Tax, wage and social debts -€34,167
down €34,167 (-91.6%), from €37,304 to €3,137
of which Taxes: -€34,557
- Trade debts -€9,050
down €9,050 (-75.1%), from €12,058 to €3,008
- Profit (loss) carried forward +€7,463
up €7,463 (+5.2%), from -€144,348 to -€136,885
- Gross operating margin -€25,264
down €25,264 (-58.2%), from €43,380 to €18,116
- Other operating charges +€4,952
up €4,952 (+307%), from €1,611 to €6,563
- Financial charges +€689
up €689 (+20.3%), from €3,401 to €4,090
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,431 | €64,946 | +€12,515 | +23.9% |
| Fixed assets | 21/28 | €892 | €892 | +€0 | 0.0% |
| Financial fixed assets | 28 | €892 | €892 | +€0 | 0.0% |
| Current assets | 29/58 | €51,539 | €64,054 | +€12,515 | +24.3% |
| Amounts receivable within one year | 40/41 | €51,539 | €64,054 | +€12,515 | +24.3% |
| Trade receivables | 40 | - | €8,470 | +€8,470 | |
| Other amounts receivable | 41 | €51,539 | €55,584 | +€4,045 | +7.8% |
| Total equity and liabilities | 10/49 | €52,431 | €64,946 | +€12,515 | +23.9% |
| Equity | 10/15 | -€23,818 | -€16,356 | +€7,462 | +31.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €59,030 | €59,029 | -€1 | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €52,880 | €52,879 | -€1 | 0.0% |
| Profit (loss) carried forward | 14 | -€144,348 | -€136,885 | +€7,463 | +5.2% |
| Amounts payable | 17/49 | €76,249 | €81,303 | +€5,054 | +6.6% |
| Amounts payable within one year | 42/48 | €76,249 | €81,303 | +€5,054 | +6.6% |
| Financial debts | 43 | €24,540 | €24,892 | +€352 | +1.4% |
| Credit institutions | 430/8 | €24,540 | €24,892 | +€352 | +1.4% |
| Trade debts | 44 | €12,058 | €3,008 | -€9,050 | -75.1% |
| Suppliers | 440/4 | €12,058 | €3,008 | -€9,050 | -75.1% |
| Taxes, remuneration and social security | 45 | €37,304 | €3,137 | -€34,167 | -91.6% |
| Taxes | 450/3 | €37,304 | €2,747 | -€34,557 | -92.6% |
| Remuneration and social security | 454/9 | - | €390 | +€390 | |
| Other amounts payable | 47/48 | €2,347 | €50,265 | +€47,918 | +2,042% |
| Non-recurring operating income | 76A | €25,000 | €0 | -€25,000 | -100% |
| Other operating charges | 640/8 | €1,611 | €6,563 | +€4,952 | +307% |
| Gross operating margin | 9900 | €43,380 | €18,116 | -€25,264 | -58.2% |
| Operating profit (loss) | 9901 | €41,769 | €11,553 | -€30,216 | -72.3% |
| Financial income | 75/76B | €43 | €0 | -€43 | -100% |
| Recurring financial income | 75 | €43 | €0 | -€43 | -100% |
| Financial charges | 65/66B | €3,401 | €4,090 | +€689 | +20.3% |
| Recurring financial charges | 65 | €3,401 | €4,090 | +€689 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | €38,411 | €7,462 | -€30,949 | -80.6% |
| Profit (loss) for the period | 9904 | €38,411 | €7,462 | -€30,949 | -80.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,411 | €7,462 | -€30,949 | -80.6% |
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 14 October 2026 via checked.be.