MATT CONSULT: 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.
MATT CONSULT
Largest movements
- Receivables within one year +€28,819
up €28,819 (+264%), from €10,921 to €39,740
of which Trade receivables: +€27,162
- Trade debts +€20,390
up €20,390 (+29,946%), from €68 to €20,458
- Other debts +€7,536
up €7,536 (+46.9%), from €16,072 to €23,608
- Profit (loss) carried forward +€995
up €995 (+1,003%), from €99 to €1,094
- Tax, wage and social debts -€624
down €624 (-8.8%), from €7,121 to €6,497
- Gross operating margin +€4,361
up €4,361 (+21.9%), from €19,901 to €24,261
- Taxes +€1,129
up €1,129 (+24.5%), from €4,603 to €5,732
- Other operating charges -€514
no longer reported in 2025 (was €514)
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 | €25,363 | €53,656 | +€28,293 | +112% |
| Fixed assets | 21/28 | €857 | €488 | -€370 | -43.1% |
| Tangible fixed assets | 22/27 | €857 | €488 | -€370 | -43.1% |
| Furniture and vehicles | 24 | €857 | €488 | -€370 | -43.1% |
| Current assets | 29/58 | €24,506 | €53,168 | +€28,663 | +117% |
| Amounts receivable within one year | 40/41 | €10,921 | €39,740 | +€28,819 | +264% |
| Trade receivables | 40 | €8,189 | €35,351 | +€27,162 | +332% |
| Other amounts receivable | 41 | €2,732 | €4,389 | +€1,657 | +60.7% |
| Cash at bank and in hand | 54/58 | €13,456 | €13,285 | -€171 | -1.3% |
| Deferred charges and accrued income | 490/1 | €129 | €143 | +€14 | +11.2% |
| Total equity and liabilities | 10/49 | €25,363 | €53,656 | +€28,293 | +112% |
| Equity | 10/15 | €2,099 | €3,094 | +€995 | +47.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99 | €1,094 | +€995 | +1,003% |
| Amounts payable | 17/49 | €23,264 | €50,562 | +€27,299 | +117% |
| Amounts payable within one year | 42/48 | €23,264 | €50,562 | +€27,299 | +117% |
| Financial debts | 43 | €3 | - | -€3 | |
| Credit institutions | 430/8 | €3 | - | -€3 | |
| Trade debts | 44 | €68 | €20,458 | +€20,390 | +29,946% |
| Suppliers | 440/4 | €68 | €20,458 | +€20,390 | +29,946% |
| Taxes, remuneration and social security | 45 | €7,121 | €6,497 | -€624 | -8.8% |
| Taxes | 450/3 | €7,121 | €6,497 | -€624 | -8.8% |
| Other amounts payable | 47/48 | €16,072 | €23,608 | +€7,536 | +46.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €370 | €370 | = | 0.0% |
| Other operating charges | 640/8 | €514 | - | -€514 | |
| Gross operating margin | 9900 | €19,901 | €24,261 | +€4,361 | +21.9% |
| Operating profit (loss) | 9901 | €19,018 | €23,892 | +€4,874 | +25.6% |
| Financial income | 75/76B | €1 | €0 | -€1 | -86.2% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -86.2% |
| Financial charges | 65/66B | €167 | €166 | -€2 | -1.0% |
| Recurring financial charges | 65 | €167 | €166 | -€2 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €18,851 | €23,726 | +€4,875 | +25.9% |
| Income taxes | 67/77 | €4,603 | €5,732 | +€1,129 | +24.5% |
| Profit (loss) for the period | 9904 | €14,248 | €17,995 | +€3,747 | +26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,248 | €17,995 | +€3,747 | +26.3% |
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 13 October 2026 via checked.be.