Matti Construct: 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.
Matti Construct
Largest movements
- Cash +€3,976
up €3,976 (+533.5%), from €745 to €4,721
mainly Net result for the year (+€2,031) and Other debts (+€1,818)
- Receivables within one year -€1,079
down €1,079 (-32.4%), from €3,326 to €2,247
of which Trade receivables: -€2,108
- Deferred charges and accrued income +€224
new in 2025: €224
- Other debts +€1,818
up €1,818 (+714.7%), from €254 to €2,072
- Profit (loss) carried forward +€1,198
up €1,198 (+15.7%), from -€7,623 to -€6,425
- Tax, wage and social debts +€416
new in 2025: €416
- Trade debts -€256
down €256 (-6.1%), from €4,193 to €3,937
- Gross operating margin +€4,789
up €4,789, from -€206 to €4,583
- Depreciation +€1,080
up €1,080 (+9644.9%), from €11 to €1,091
- Staff costs +€526
new in 2025: €526
- Taxes +€416
new in 2025: €416
- Other operating charges +€281
up €281 (+147.3%), from €191 to €472
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 | €9,185 | €12,369 | +€3,184 | +34.7% |
| Fixed assets | 21/28 | €5,114 | €5,177 | +€63 | +1.2% |
| Tangible fixed assets | 22/27 | €5,114 | €5,177 | +€63 | +1.2% |
| Plant, machinery and equipment | 23 | - | €1,088 | +€1,088 | |
| Furniture and vehicles | 24 | €5,114 | €4,089 | -€1,025 | -20.0% |
| Current assets | 29/58 | €4,071 | €7,192 | +€3,121 | +76.7% |
| Amounts receivable within one year | 40/41 | €3,326 | €2,247 | -€1,079 | -32.4% |
| Trade receivables | 40 | €2,208 | €100 | -€2,108 | -95.5% |
| Other amounts receivable | 41 | €1,118 | €2,147 | +€1,029 | +92.1% |
| Cash at bank and in hand | 54/58 | €745 | €4,721 | +€3,976 | +533.5% |
| Deferred charges and accrued income | 490/1 | - | €224 | +€224 | |
| Total equity and liabilities | 10/49 | €9,185 | €12,369 | +€3,184 | +34.7% |
| Equity | 10/15 | €4,737 | €5,935 | +€1,198 | +25.3% |
| Contributions | 10/11 | €10,160 | €10,160 | = | 0.0% |
| Reserves | 13 | €2,200 | €2,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,200 | €2,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,623 | -€6,425 | +€1,198 | +15.7% |
| Amounts payable | 17/49 | €4,448 | €6,434 | +€1,986 | +44.7% |
| Amounts payable within one year | 42/48 | €4,448 | €6,426 | +€1,978 | +44.5% |
| Trade debts | 44 | €4,193 | €3,937 | -€256 | -6.1% |
| Suppliers | 440/4 | €4,193 | €3,937 | -€256 | -6.1% |
| Taxes, remuneration and social security | 45 | - | €416 | +€416 | |
| Taxes | 450/3 | - | €416 | +€416 | |
| Other amounts payable | 47/48 | €254 | €2,072 | +€1,818 | +714.7% |
| Accrued charges and deferred income | 492/3 | - | €8 | +€8 | |
| Remuneration, social security and pensions | 62 | - | €526 | +€526 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11 | €1,091 | +€1,080 | +9644.9% |
| Other operating charges | 640/8 | €191 | €472 | +€281 | +147.3% |
| Gross operating margin | 9900 | -€206 | €4,583 | +€4,789 | |
| Operating profit (loss) | 9901 | -€408 | €2,492 | +€2,901 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €49 | €45 | -€4 | -8.5% |
| Recurring financial charges | 65 | €49 | €45 | -€4 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | -€457 | €2,448 | +€2,905 | |
| Income taxes | 67/77 | - | €416 | +€416 | |
| Profit (loss) for the period | 9904 | -€457 | €2,031 | +€2,489 | |
| Profit (loss) for the period to be appropriated | 9905 | -€457 | €2,031 | +€2,489 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.