Matthys Kinderarts: 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 Kinderarts
Largest movements
- Cash +€86,506
up €86,506 (+58.2%), from €148,524 to €235,030
mainly Net result for the year (+€76,809) and Receivables within one year (+€15,626)
- Current investments +€17,079
up €17,079 (+3.6%), from €475,999 to €493,078
- Receivables within one year -€15,626
down €15,626 (-63.6%), from €24,580 to €8,953
of which Other amounts receivable: -€15,625
- Reserves +€75,000
up €75,000 (+13.1%), from €570,451 to €645,451
- Gross operating margin -€12,642
down €12,642 (-9.4%), from €133,846 to €121,205
- Taxes +€3,797
up €3,797 (+10.1%), from €37,678 to €41,474
- Financial charges -€3,556
down €3,556 (-93.9%), from €3,786 to €230
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 | €665,899 | €748,984 | +€83,085 | +12.5% |
| Fixed assets | 21/28 | €16,700 | €11,810 | -€4,890 | -29.3% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €16,664 | €11,774 | -€4,890 | -29.3% |
| Plant, machinery and equipment | 23 | €712 | €1,453 | +€740 | +104% |
| Furniture and vehicles | 24 | €15,952 | €10,321 | -€5,631 | -35.3% |
| Financial fixed assets | 28 | €35 | €35 | = | 0.0% |
| Current assets | 29/58 | €649,199 | €737,174 | +€87,975 | +13.6% |
| Amounts receivable within one year | 40/41 | €24,580 | €8,953 | -€15,626 | -63.6% |
| Trade receivables | 40 | €1 | - | -€1 | |
| Other amounts receivable | 41 | €24,578 | €8,953 | -€15,625 | -63.6% |
| Current investments | 50/53 | €475,999 | €493,078 | +€17,079 | +3.6% |
| Cash at bank and in hand | 54/58 | €148,524 | €235,030 | +€86,506 | +58.2% |
| Deferred charges and accrued income | 490/1 | €97 | €113 | +€16 | +17.0% |
| Total equity and liabilities | 10/49 | €665,899 | €748,984 | +€83,085 | +12.5% |
| Equity | 10/15 | €637,342 | €714,151 | +€76,809 | +12.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €570,451 | €645,451 | +€75,000 | +13.1% |
| Distributable reserves | 133 | €570,451 | €645,451 | +€75,000 | +13.1% |
| Profit (loss) carried forward | 14 | €46,891 | €48,700 | +€1,809 | +3.9% |
| Amounts payable | 17/49 | €28,557 | €34,833 | +€6,276 | +22.0% |
| Amounts payable within one year | 42/48 | €28,513 | €34,789 | +€6,276 | +22.0% |
| Trade debts | 44 | €30 | €1,080 | +€1,050 | +3,560% |
| Suppliers | 440/4 | €30 | €1,080 | +€1,050 | +3,560% |
| Taxes, remuneration and social security | 45 | €18,027 | €16,395 | -€1,632 | -9.1% |
| Taxes | 450/3 | €16,056 | €16,395 | +€339 | +2.1% |
| Remuneration and social security | 454/9 | €1,971 | - | -€1,971 | |
| Other amounts payable | 47/48 | €10,456 | €17,314 | +€6,858 | +65.6% |
| Accrued charges and deferred income | 492/3 | €44 | €44 | -€0 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,629 | €6,721 | +€92 | +1.4% |
| Other operating charges | 640/8 | €1,010 | €1,075 | +€65 | +6.4% |
| Non-recurring operating charges | 66A | - | €3,000 | +€3,000 | |
| Gross operating margin | 9900 | €133,846 | €121,205 | -€12,642 | -9.4% |
| Operating profit (loss) | 9901 | €126,208 | €110,409 | -€15,799 | -12.5% |
| Financial income | 75/76B | €9,256 | €8,104 | -€1,152 | -12.4% |
| Recurring financial income | 75 | €9,256 | €8,104 | -€1,152 | -12.4% |
| Financial charges | 65/66B | €3,786 | €230 | -€3,556 | -93.9% |
| Recurring financial charges | 65 | €3,786 | €230 | -€3,556 | -93.9% |
| Profit (loss) for the period before taxes | 9903 | €131,678 | €118,283 | -€13,395 | -10.2% |
| Income taxes | 67/77 | €37,678 | €41,474 | +€3,797 | +10.1% |
| Profit (loss) for the period | 9904 | €94,000 | €76,809 | -€17,191 | -18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €94,000 | €76,809 | -€17,191 | -18.3% |
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 28 October 2026 via checked.be.