MATTELIA: what changed
Two fiscal 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.
MATTELIA
Largest movements
- Tangible fixed assets +€224,511
up €224,511 (+192.7%), from €116,480 to €340,991
of which Land and buildings: +€202,680
- Cash -€135,832
down €135,832 (-63.9%), from €212,612 to €76,780
mainly Investment in fixed assets (net) (-€241,626) and Contributions, distributions and other (-€98,500)
- Receivables within one year +€36,300
up €36,300 (+135.2%), from €26,854 to €63,155
of which Other amounts receivable: +€28,986
- Debts after one year +€168,591
up €168,591 (+232.8%), from €72,432 to €241,022
- Other debts -€49,589
down €49,589 (-31.3%), from €158,678 to €109,088
- Current portion of long-term debt +€11,854
up €11,854 (+90.3%), from €13,130 to €24,984
- Trade debts -€6,914
down €6,914 (-82.3%), from €8,402 to €1,489
- Reserves +€5,169
up €5,169 (+5.2%), from €99,435 to €104,604
- Gross operating margin +€31,971
up €31,971 (+26.3%), from €121,605 to €153,576
- Depreciation -€8,097
down €8,097 (-32.1%), from €25,211 to €17,115
- Financial charges +€5,045
up €5,045 (+126.8%), from €3,980 to €9,026
- Taxes +€4,118
up €4,118 (+21.7%), from €18,996 to €23,114
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.
Cash bridge derived
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 | €375,947 | €500,926 | +€124,979 | +33.2% |
| Fixed assets | 21/28 | €116,480 | €340,991 | +€224,511 | +192.7% |
| Tangible fixed assets | 22/27 | €116,480 | €340,991 | +€224,511 | +192.7% |
| Land and buildings | 22 | €66,664 | €269,343 | +€202,680 | +304.0% |
| Plant, machinery and equipment | 23 | €36,335 | €61,386 | +€25,051 | +68.9% |
| Furniture and vehicles | 24 | €13,482 | €10,262 | -€3,220 | -23.9% |
| Current assets | 29/58 | €259,466 | €159,935 | -€99,531 | -38.4% |
| Amounts receivable within one year | 40/41 | €26,854 | €63,155 | +€36,300 | +135.2% |
| Trade receivables | 40 | €25,850 | €33,164 | +€7,314 | +28.3% |
| Other amounts receivable | 41 | €1,004 | €29,990 | +€28,986 | +2887.2% |
| Current investments | 50/53 | €20,000 | €20,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €212,612 | €76,780 | -€135,832 | -63.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €375,947 | €500,926 | +€124,979 | +33.2% |
| Equity | 10/15 | €109,435 | €114,604 | +€5,169 | +4.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €99,435 | €104,604 | +€5,169 | +5.2% |
| Distributable reserves | 133 | €99,435 | €104,604 | +€5,169 | +5.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €266,511 | €386,322 | +€119,811 | +45.0% |
| Amounts payable after more than one year | 17 | €72,432 | €241,022 | +€168,591 | +232.8% |
| Financial debts | 170/4 | €72,432 | €241,022 | +€168,591 | +232.8% |
| Amounts payable within one year | 42/48 | €192,006 | €142,765 | -€49,241 | -25.6% |
| Current portion of amounts payable after more than one year | 42 | €13,130 | €24,984 | +€11,854 | +90.3% |
| Trade debts | 44 | €8,402 | €1,489 | -€6,914 | -82.3% |
| Suppliers | 440/4 | €8,402 | €1,489 | -€6,914 | -82.3% |
| Taxes, remuneration and social security | 45 | €11,796 | €7,204 | -€4,592 | -38.9% |
| Taxes | 450/3 | €11,796 | €7,204 | -€4,592 | -38.9% |
| Other amounts payable | 47/48 | €158,678 | €109,088 | -€49,589 | -31.3% |
| Accrued charges and deferred income | 492/3 | €2,074 | €2,535 | +€461 | +22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,211 | €17,115 | -€8,097 | -32.1% |
| Other operating charges | 640/8 | €2,298 | €1,045 | -€1,253 | -54.5% |
| Non-recurring operating charges | 66A | €510 | €0 | -€510 | -100.0% |
| Gross operating margin | 9900 | €121,605 | €153,576 | +€31,971 | +26.3% |
| Operating profit (loss) | 9901 | €93,586 | €135,416 | +€41,830 | +44.7% |
| Financial income | 75/76B | €1,131 | €393 | -€739 | -65.3% |
| Recurring financial income | 75 | €1,131 | €393 | -€739 | -65.3% |
| Financial charges | 65/66B | €3,980 | €9,026 | +€5,045 | +126.8% |
| Recurring financial charges | 65 | €3,980 | €9,026 | +€5,045 | +126.8% |
| Profit (loss) for the period before taxes | 9903 | €90,737 | €126,783 | +€36,046 | +39.7% |
| Income taxes | 67/77 | €18,996 | €23,114 | +€4,118 | +21.7% |
| Profit (loss) for the period | 9904 | €71,741 | €103,669 | +€31,928 | +44.5% |
| Profit (loss) for the period to be appropriated | 9905 | €71,741 | €103,669 | +€31,928 | +44.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.