MATS ARCHITECTEN: 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.
MATS ARCHITECTEN
Largest movements
- Cash +€15,617
up €15,617 (+156%), from €10,023 to €25,640
mainly Net result for the year (+€24,941) and Receivables within one year (+€15,517)
- Receivables within one year -€15,517
down €15,517 (-55.9%), from €27,773 to €12,256
of which Trade receivables: -€13,102
- Reserves +€24,941
up €24,941 (+6.4%), from €389,268 to €414,209
of which Distributable reserves: +€24,941
- Other debts -€17,150
down €17,150 (-11.2%), from €153,598 to €136,448
- Tax, wage and social debts -€16,630
down €16,630 (-48.5%), from €34,274 to €17,643
- Financial income -€122,001
down €122,001 (-100%), from €122,001 to €0
- Taxes -€10,862
down €10,862 (-44.9%), from €24,198 to €13,336
- Gross operating margin -€3,560
down €3,560 (-5.9%), from €60,585 to €57,025
- Financial charges -€2,399
down €2,399 (-17.9%), from €13,428 to €11,029
- Depreciation -€818
down €818 (-11.2%), from €7,307 to €6,489
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 | €672,903 | €661,514 | -€11,389 | -1.7% |
| Fixed assets | 21/28 | €410,108 | €403,619 | -€6,489 | -1.6% |
| Tangible fixed assets | 22/27 | €38,220 | €31,731 | -€6,489 | -17.0% |
| Land and buildings | 22 | €37,503 | €31,731 | -€5,772 | -15.4% |
| Furniture and vehicles | 24 | €717 | €0 | -€717 | -100% |
| Financial fixed assets | 28 | €371,888 | €371,888 | = | 0.0% |
| Current assets | 29/58 | €262,795 | €257,896 | -€4,900 | -1.9% |
| Amounts receivable within one year | 40/41 | €27,773 | €12,256 | -€15,517 | -55.9% |
| Trade receivables | 40 | €25,358 | €12,256 | -€13,102 | -51.7% |
| Other amounts receivable | 41 | €2,415 | €0 | -€2,415 | -100% |
| Current investments | 50/53 | €225,000 | €220,000 | -€5,000 | -2.2% |
| Cash at bank and in hand | 54/58 | €10,023 | €25,640 | +€15,617 | +156% |
| Total equity and liabilities | 10/49 | €672,903 | €661,514 | -€11,389 | -1.7% |
| Equity | 10/15 | €445,068 | €470,009 | +€24,941 | +5.6% |
| Contributions | 10/11 | €55,800 | €55,800 | = | 0.0% |
| Reserves | 13 | €389,268 | €414,209 | +€24,941 | +6.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €389,268 | €414,209 | +€24,941 | +6.4% |
| Amounts payable | 17/49 | €227,835 | €191,505 | -€36,330 | -15.9% |
| Amounts payable after more than one year | 17 | €31,965 | €27,639 | -€4,326 | -13.5% |
| Financial debts | 170/4 | €31,965 | €27,639 | -€4,326 | -13.5% |
| Amounts payable within one year | 42/48 | €195,870 | €163,867 | -€32,004 | -16.3% |
| Current portion of amounts payable after more than one year | 42 | €4,270 | €4,326 | +€56 | +1.3% |
| Financial debts | 43 | €2,197 | €2,230 | +€33 | +1.5% |
| Credit institutions | 430/8 | €2,197 | €2,230 | +€33 | +1.5% |
| Trade debts | 44 | €1,532 | €3,220 | +€1,688 | +110% |
| Suppliers | 440/4 | €1,532 | €3,220 | +€1,688 | +110% |
| Taxes, remuneration and social security | 45 | €34,274 | €17,643 | -€16,630 | -48.5% |
| Taxes | 450/3 | €34,274 | €17,643 | -€16,630 | -48.5% |
| Other amounts payable | 47/48 | €153,598 | €136,448 | -€17,150 | -11.2% |
| Remuneration, social security and pensions | 62 | €340 | €0 | -€340 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,307 | €6,489 | -€818 | -11.2% |
| Other operating charges | 640/8 | €1,145 | €1,230 | +€86 | +7.5% |
| Gross operating margin | 9900 | €60,585 | €57,025 | -€3,560 | -5.9% |
| Operating profit (loss) | 9901 | €51,793 | €49,306 | -€2,488 | -4.8% |
| Financial income | 75/76B | €122,001 | €0 | -€122,001 | -100% |
| Recurring financial income | 75 | €122,001 | €0 | -€122,001 | -100% |
| Financial charges | 65/66B | €13,428 | €11,029 | -€2,399 | -17.9% |
| Recurring financial charges | 65 | €13,428 | €11,029 | -€2,399 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €160,366 | €38,277 | -€122,090 | -76.1% |
| Income taxes | 67/77 | €24,198 | €13,336 | -€10,862 | -44.9% |
| Profit (loss) for the period | 9904 | €136,168 | €24,941 | -€111,228 | -81.7% |
| Profit (loss) for the period to be appropriated | 9905 | €136,168 | €24,941 | -€111,228 | -81.7% |
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 26 October 2026 via checked.be.