Mattioli: 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.
Mattioli
Largest movements
- Receivables within one year +€10,375
up €10,375 (+56.8%), from €18,279 to €28,654
of which Trade receivables: +€10,413
- Cash -€5,315
down €5,315 (-99.9%), from €5,321 to €6
mainly Tax, wage and social debts (-€15,585) and Receivables within one year (-€10,375)
- Tangible fixed assets -€2,990
down €2,990 (-75.0%), from €3,989 to €999
- Tax, wage and social debts -€15,585
down €15,585 (-96.2%), from €16,209 to €624
- Trade debts +€11,034
up €11,034 (+449.5%), from €2,455 to €13,489
- Profit (loss) carried forward +€3,326
up €3,326 (+16.9%), from -€19,700 to -€16,374
- Advances received +€3,146
new in 2025: €3,146
- Gross operating margin +€14,694
up €14,694, from -€7,312 to €7,383
- Depreciation +€684
up €684 (+29.6%), from €2,307 to €2,990
- Other operating charges -€597
down €597 (-38.1%), from €1,565 to €968
- Taxes +€414
up €414 (+197.2%), from €210 to €624
- Financial charges -€246
down €246 (-38.6%), from €637 to €391
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 | €27,996 | €30,117 | +€2,121 | +7.6% |
| Fixed assets | 21/28 | €3,989 | €999 | -€2,990 | -75.0% |
| Tangible fixed assets | 22/27 | €3,989 | €999 | -€2,990 | -75.0% |
| Furniture and vehicles | 24 | €3,989 | €999 | -€2,990 | -75.0% |
| Current assets | 29/58 | €24,006 | €29,118 | +€5,111 | +21.3% |
| Amounts receivable within one year | 40/41 | €18,279 | €28,654 | +€10,375 | +56.8% |
| Trade receivables | 40 | - | €10,413 | +€10,413 | |
| Other amounts receivable | 41 | €18,279 | €18,240 | -€39 | -0.2% |
| Cash at bank and in hand | 54/58 | €5,321 | €6 | -€5,315 | -99.9% |
| Deferred charges and accrued income | 490/1 | €406 | €458 | +€52 | +12.8% |
| Total equity and liabilities | 10/49 | €27,996 | €30,117 | +€2,121 | +7.6% |
| Equity | 10/15 | €9,332 | €12,658 | +€3,326 | +35.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €16,631 | €16,631 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €16,631 | €16,631 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,700 | -€16,374 | +€3,326 | +16.9% |
| Amounts payable | 17/49 | €18,664 | €17,459 | -€1,205 | -6.5% |
| Amounts payable within one year | 42/48 | €18,664 | €17,259 | -€1,405 | -7.5% |
| Trade debts | 44 | €2,455 | €13,489 | +€11,034 | +449.5% |
| Suppliers | 440/4 | €2,455 | €13,489 | +€11,034 | +449.5% |
| Advances received on contracts in progress | 46 | - | €3,146 | +€3,146 | |
| Taxes, remuneration and social security | 45 | €16,209 | €624 | -€15,585 | -96.2% |
| Taxes | 450/3 | €16,209 | €624 | -€15,585 | -96.2% |
| Accrued charges and deferred income | 492/3 | - | €200 | +€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,307 | €2,990 | +€684 | +29.6% |
| Other operating charges | 640/8 | €1,565 | €968 | -€597 | -38.1% |
| Gross operating margin | 9900 | -€7,312 | €7,383 | +€14,694 | |
| Operating profit (loss) | 9901 | -€11,184 | €3,424 | +€14,608 | |
| Financial income | 75/76B | €833 | €917 | +€84 | +10.1% |
| Recurring financial income | 75 | €833 | €917 | +€84 | +10.1% |
| Financial charges | 65/66B | €637 | €391 | -€246 | -38.6% |
| Recurring financial charges | 65 | €637 | €391 | -€246 | -38.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,988 | €3,950 | +€14,938 | |
| Income taxes | 67/77 | €210 | €624 | +€414 | +197.2% |
| Profit (loss) for the period | 9904 | -€11,198 | €3,326 | +€14,524 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,198 | €3,326 | +€14,524 |
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 10 October 2026 via checked.be.