Matthness: 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.
Matthness
Largest movements
- Cash +€70,104
up €70,104 (+176%), from €39,813 to €109,917
mainly Other debts (+€45,480) and Depreciation (+€31,273)
- Receivables within one year -€26,316
down €26,316 (-30.1%), from €87,467 to €61,152
of which Other amounts receivable: -€14,522
- Tangible fixed assets -€19,701
down €19,701 (-16.8%), from €117,470 to €97,769
of which Furniture and vehicles: -€20,603
- Other debts +€45,480
up €45,480 (+203%), from €22,351 to €67,831
- Reserves -€20,000
down €20,000 (-17.9%), from €111,840 to €91,840
of which Distributable reserves: -€20,000
- Debts after one year -€11,570
down €11,570 (-23.7%), from €48,830 to €37,260
- Trade debts +€8,723
up €8,723 (+30.1%), from €28,949 to €37,672
- Accrued charges and deferred income +€7,504
up €7,504 (+179%), from €4,192 to €11,696
- Depreciation +€11,466
up €11,466 (+57.9%), from €19,807 to €31,273
- Gross operating margin -€10,282
down €10,282 (-14.1%), from €73,133 to €62,850
- Financial income -€966
no longer reported in 2025 (was €966)
- Financial charges +€801
up €801 (+18.2%), from €4,407 to €5,208
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 | €244,751 | €268,837 | +€24,086 | +9.8% |
| Fixed assets | 21/28 | €117,470 | €97,769 | -€19,701 | -16.8% |
| Tangible fixed assets | 22/27 | €117,470 | €97,769 | -€19,701 | -16.8% |
| Land and buildings | 22 | €24,309 | €23,636 | -€673 | -2.8% |
| Plant, machinery and equipment | 23 | €8,111 | €9,686 | +€1,575 | +19.4% |
| Furniture and vehicles | 24 | €85,051 | €64,447 | -€20,603 | -24.2% |
| Current assets | 29/58 | €127,281 | €171,068 | +€43,788 | +34.4% |
| Amounts receivable within one year | 40/41 | €87,467 | €61,152 | -€26,316 | -30.1% |
| Trade receivables | 40 | €44,940 | €33,146 | -€11,794 | -26.2% |
| Other amounts receivable | 41 | €42,528 | €28,006 | -€14,522 | -34.1% |
| Cash at bank and in hand | 54/58 | €39,813 | €109,917 | +€70,104 | +176% |
| Total equity and liabilities | 10/49 | €244,751 | €268,837 | +€24,086 | +9.8% |
| Equity | 10/15 | €121,006 | €101,336 | -€19,671 | -16.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €111,840 | €91,840 | -€20,000 | -17.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €109,980 | €89,980 | -€20,000 | -18.2% |
| Profit (loss) carried forward | 14 | €2,966 | €3,296 | +€329 | +11.1% |
| Amounts payable | 17/49 | €123,745 | €167,502 | +€43,757 | +35.4% |
| Amounts payable after more than one year | 17 | €48,830 | €37,260 | -€11,570 | -23.7% |
| Financial debts | 170/4 | €48,830 | €37,260 | -€11,570 | -23.7% |
| Amounts payable within one year | 42/48 | €70,722 | €118,545 | +€47,823 | +67.6% |
| Current portion of amounts payable after more than one year | 42 | €11,170 | €11,570 | +€401 | +3.6% |
| Trade debts | 44 | €28,949 | €37,672 | +€8,723 | +30.1% |
| Suppliers | 440/4 | €28,949 | €37,672 | +€8,723 | +30.1% |
| Taxes, remuneration and social security | 45 | €8,252 | €1,472 | -€6,780 | -82.2% |
| Taxes | 450/3 | €1,346 | €1,302 | -€44 | -3.3% |
| Remuneration and social security | 454/9 | €6,906 | €170 | -€6,736 | -97.5% |
| Other amounts payable | 47/48 | €22,351 | €67,831 | +€45,480 | +203% |
| Accrued charges and deferred income | 492/3 | €4,192 | €11,696 | +€7,504 | +179% |
| Remuneration, social security and pensions | 62 | €43,834 | €44,398 | +€564 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,807 | €31,273 | +€11,466 | +57.9% |
| Other operating charges | 640/8 | €1,634 | €1,511 | -€123 | -7.6% |
| Gross operating margin | 9900 | €73,133 | €62,850 | -€10,282 | -14.1% |
| Operating profit (loss) | 9901 | €7,858 | -€14,332 | -€22,189 | |
| Financial income | 75/76B | €966 | - | -€966 | |
| Recurring financial income | 75 | €966 | - | -€966 | |
| Financial charges | 65/66B | €4,407 | €5,208 | +€801 | +18.2% |
| Recurring financial charges | 65 | €4,407 | €5,208 | +€801 | +18.2% |
| Profit (loss) for the period before taxes | 9903 | €4,417 | -€19,540 | -€23,956 | |
| Income taxes | 67/77 | €517 | €131 | -€386 | -74.7% |
| Profit (loss) for the period | 9904 | €3,900 | -€19,671 | -€23,571 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,900 | -€19,671 | -€23,571 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.