MATTHIJS CONSULTANCY: 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.
MATTHIJS CONSULTANCY
Largest movements
- Tangible fixed assets +€234,121
up €234,121 (+11455.8%), from €2,044 to €236,165
of which Land and buildings: +€233,834
- Receivables within one year -€95,087
down €95,087 (-75.2%), from €126,502 to €31,415
of which Other amounts receivable: -€63,071
- Cash +€39,337
up €39,337 (+105.8%), from €37,171 to €76,508
mainly Debts after one year (+€233,732) and Receivables within one year (+€95,087)
- Debts after one year +€233,732
new in 2025: €233,732
- Reserves -€145,937
down €145,937 (-100.0%), from €145,937 to €0
- Other debts +€70,354
up €70,354 (+7094.5%), from €992 to €71,345
- Trade debts +€9,195
up €9,195 (+395.1%), from €2,327 to €11,522
- Tax, wage and social debts +€7,046
up €7,046 (+61.5%), from €11,460 to €18,506
- Other operating charges -€23,840
down €23,840 (-97.6%), from €24,434 to €595
- Gross operating margin -€7,064
down €7,064 (-9.3%), from €75,561 to €68,497
- Financial charges +€4,702
up €4,702 (+2177.9%), from €216 to €4,917
- Depreciation +€4,431
up €4,431 (+518.4%), from €855 to €5,285
- Staff costs -€3,347
no longer reported in 2025 (was €3,347)
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 | €165,716 | €346,374 | +€180,658 | +109.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €2,044 | €236,165 | +€234,121 | +11455.8% |
| Tangible fixed assets | 22/27 | €2,044 | €236,165 | +€234,121 | +11455.8% |
| Land and buildings | 22 | - | €233,834 | +€233,834 | |
| Furniture and vehicles | 24 | €2,044 | €2,330 | +€287 | +14.0% |
| Current assets | 29/58 | €163,672 | €110,209 | -€53,463 | -32.7% |
| Amounts receivable within one year | 40/41 | €126,502 | €31,415 | -€95,087 | -75.2% |
| Trade receivables | 40 | €53,851 | €21,836 | -€32,016 | -59.5% |
| Other amounts receivable | 41 | €72,650 | €9,579 | -€63,071 | -86.8% |
| Cash at bank and in hand | 54/58 | €37,171 | €76,508 | +€39,337 | +105.8% |
| Deferred charges and accrued income | 490/1 | - | €2,287 | +€2,287 | |
| Total equity and liabilities | 10/49 | €165,716 | €346,374 | +€180,658 | +109.0% |
| Equity | 10/15 | €150,937 | €5,000 | -€145,937 | -96.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €145,937 | €0 | -€145,937 | -100.0% |
| Distributable reserves | 133 | €145,937 | €0 | -€145,937 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €14,779 | €341,374 | +€326,595 | +2209.9% |
| Amounts payable after more than one year | 17 | - | €233,732 | +€233,732 | |
| Financial debts | 170/4 | - | €233,732 | +€233,732 | |
| Amounts payable within one year | 42/48 | €14,779 | €107,642 | +€92,863 | +628.3% |
| Current portion of amounts payable after more than one year | 42 | - | €6,268 | +€6,268 | |
| Trade debts | 44 | €2,327 | €11,522 | +€9,195 | +395.1% |
| Suppliers | 440/4 | €2,327 | €11,522 | +€9,195 | +395.1% |
| Taxes, remuneration and social security | 45 | €11,460 | €18,506 | +€7,046 | +61.5% |
| Taxes | 450/3 | €11,460 | €18,506 | +€7,046 | +61.5% |
| Other amounts payable | 47/48 | €992 | €71,345 | +€70,354 | +7094.5% |
| Remuneration, social security and pensions | 62 | €3,347 | - | -€3,347 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €855 | €5,285 | +€4,431 | +518.4% |
| Other operating charges | 640/8 | €24,434 | €595 | -€23,840 | -97.6% |
| Gross operating margin | 9900 | €75,561 | €68,497 | -€7,064 | -9.3% |
| Operating profit (loss) | 9901 | €46,925 | €62,617 | +€15,692 | +33.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €216 | €4,917 | +€4,702 | +2177.9% |
| Recurring financial charges | 65 | €216 | €4,917 | +€4,702 | +2177.9% |
| Profit (loss) for the period before taxes | 9903 | €46,709 | €57,700 | +€10,990 | +23.5% |
| Income taxes | 67/77 | €12,754 | €14,263 | +€1,509 | +11.8% |
| Profit (loss) for the period | 9904 | €33,955 | €43,437 | +€9,482 | +27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,955 | €43,437 | +€9,482 | +27.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.