Matthys DAP: 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.
Matthys DAP
Largest movements
- Cash +€165,133
up €165,133 (+785%), from €21,023 to €186,156
mainly Net result for the year (+€197,911) and Advances received (+€100,000)
- Receivables within one year +€25,419
up €25,419 (+6.6%), from €383,586 to €409,005
of which Other amounts receivable: +€14,534
- Current investments -€20,000
down €20,000 (-3.0%), from €660,000 to €640,000
- Reserves +€133,492
up €133,492 (+14.2%), from €941,191 to €1.1m
- Advances received +€100,000
new in 2025: €100,000
- Other debts -€90,487
down €90,487 (-52.7%), from €171,762 to €81,274
- Tax, wage and social debts +€17,408
up €17,408 (+439%), from €3,964 to €21,371
- Financial income +€14,559
up €14,559 (+940%), from €1,549 to €16,108
- Taxes +€7,860
up €7,860 (+10.1%), from €77,647 to €85,507
- Gross operating margin +€6,823
up €6,823 (+2.6%), from €267,443 to €274,267
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 | €1,142,577 | €1,306,315 | +€163,738 | +14.3% |
| Fixed assets | 21/28 | €51,969 | €51,969 | = | 0.0% |
| Tangible fixed assets | 22/27 | €51,969 | €51,969 | = | 0.0% |
| Land and buildings | 22 | €51,969 | €51,969 | = | 0.0% |
| Current assets | 29/58 | €1,090,608 | €1,254,346 | +€163,738 | +15.0% |
| Amounts receivable after more than one year | 29 | €23,548 | €16,735 | -€6,813 | -28.9% |
| Other amounts receivable | 291 | €23,548 | €16,735 | -€6,813 | -28.9% |
| Amounts receivable within one year | 40/41 | €383,586 | €409,005 | +€25,419 | +6.6% |
| Trade receivables | 40 | €349,254 | €360,140 | +€10,885 | +3.1% |
| Other amounts receivable | 41 | €34,332 | €48,866 | +€14,534 | +42.3% |
| Current investments | 50/53 | €660,000 | €640,000 | -€20,000 | -3.0% |
| Cash at bank and in hand | 54/58 | €21,023 | €186,156 | +€165,133 | +785% |
| Deferred charges and accrued income | 490/1 | €2,451 | €2,451 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,142,577 | €1,306,315 | +€163,738 | +14.3% |
| Equity | 10/15 | €953,591 | €1,087,083 | +€133,492 | +14.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €941,191 | €1,074,683 | +€133,492 | +14.2% |
| Distributable reserves | 133 | €941,191 | €1,074,683 | +€133,492 | +14.2% |
| Amounts payable | 17/49 | €188,986 | €219,233 | +€30,247 | +16.0% |
| Amounts payable within one year | 42/48 | €188,986 | €219,233 | +€30,247 | +16.0% |
| Trade debts | 44 | €13,261 | €16,587 | +€3,326 | +25.1% |
| Suppliers | 440/4 | €13,261 | €16,587 | +€3,326 | +25.1% |
| Advances received on contracts in progress | 46 | - | €100,000 | +€100,000 | |
| Taxes, remuneration and social security | 45 | €3,964 | €21,371 | +€17,408 | +439% |
| Taxes | 450/3 | €3,964 | €21,371 | +€17,408 | +439% |
| Other amounts payable | 47/48 | €171,762 | €81,274 | -€90,487 | -52.7% |
| Other operating charges | 640/8 | €1,320 | €1,506 | +€186 | +14.1% |
| Gross operating margin | 9900 | €267,443 | €274,267 | +€6,823 | +2.6% |
| Operating profit (loss) | 9901 | €266,123 | €272,760 | +€6,637 | +2.5% |
| Financial income | 75/76B | €1,549 | €16,108 | +€14,559 | +940% |
| Recurring financial income | 75 | €1,549 | €16,108 | +€14,559 | +940% |
| Financial charges | 65/66B | €5,751 | €5,450 | -€301 | -5.2% |
| Recurring financial charges | 65 | €5,751 | €5,450 | -€301 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €261,921 | €283,418 | +€21,497 | +8.2% |
| Income taxes | 67/77 | €77,647 | €85,507 | +€7,860 | +10.1% |
| Profit (loss) for the period | 9904 | €184,274 | €197,911 | +€13,637 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €184,274 | €197,911 | +€13,637 | +7.4% |
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 15 October 2026 via checked.be.