MATTPARTS: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
MATTPARTS
Largest movements
- Receivables within one year +€36,304
up €36,304 (+56.4%), from €64,330 to €100,634
of which Trade receivables: +€37,462
- Tangible fixed assets +€16,865
up €16,865 (+3.4%), from €497,309 to €514,174
of which Plant, machinery and equipment: +€55,626
- Cash +€16,707
up €16,707 (+22.8%), from €73,126 to €89,832
mainly Other debts (+€80,308) and Depreciation (+€63,671)
- Profit (loss) carried forward -€103,433
down €103,433 (-40.8%), from €253,540 to €150,107
- Other debts +€80,308
up €80,308 (+250%), from €32,141 to €112,448
- Debts after one year +€38,585
up €38,585 (+9.9%), from €388,440 to €427,025
- Tax, wage and social debts +€26,725
up €26,725 (+88.1%), from €30,350 to €57,075
of which Taxes: +€20,331
- Provisions +€15,000
new in 2025: €15,000
- Gross operating margin +€60,363
up €60,363 (+41.5%), from €145,603 to €205,966
- Staff costs +€39,562
up €39,562 (+75.6%), from €52,357 to €91,919
- Provisions +€15,000
new in 2025: €15,000
- Depreciation +€14,560
up €14,560 (+29.6%), from €49,111 to €63,671
- Taxes -€3,536
down €3,536 (-50.2%), from €7,043 to €3,507
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €798,430 | €869,244 | +€70,814 | +8.9% |
| Fixed assets | 21/28 | €502,221 | €521,422 | +€19,202 | +3.8% |
| Intangible fixed assets | 21 | €3,037 | €5,373 | +€2,336 | +76.9% |
| Tangible fixed assets | 22/27 | €497,309 | €514,174 | +€16,865 | +3.4% |
| Land and buildings | 22 | €310,977 | €293,669 | -€17,308 | -5.6% |
| Plant, machinery and equipment | 23 | - | €55,626 | +€55,626 | |
| Furniture and vehicles | 24 | €62,388 | €47,160 | -€15,229 | -24.4% |
| Other tangible fixed assets | 26 | €123,943 | €117,720 | -€6,224 | -5.0% |
| Financial fixed assets | 28 | €1,875 | €1,875 | = | 0.0% |
| Current assets | 29/58 | €296,210 | €347,822 | +€51,612 | +17.4% |
| Stocks and contracts in progress | 3 | €158,755 | €152,027 | -€6,727 | -4.2% |
| Stocks | 30/36 | €158,755 | €152,027 | -€6,727 | -4.2% |
| Amounts receivable within one year | 40/41 | €64,330 | €100,634 | +€36,304 | +56.4% |
| Trade receivables | 40 | €61,042 | €98,505 | +€37,462 | +61.4% |
| Other amounts receivable | 41 | €3,287 | €2,129 | -€1,158 | -35.2% |
| Cash at bank and in hand | 54/58 | €73,126 | €89,832 | +€16,707 | +22.8% |
| Deferred charges and accrued income | 490/1 | - | €5,328 | +€5,328 | |
| Total equity and liabilities | 10/49 | €798,430 | €869,244 | +€70,814 | +8.9% |
| Equity | 10/15 | €274,000 | €170,567 | -€103,433 | -37.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €253,540 | €150,107 | -€103,433 | -40.8% |
| Provisions and deferred taxes | 16 | - | €15,000 | +€15,000 | |
| Provisions for liabilities and charges | 160/5 | - | €15,000 | +€15,000 | |
| Other liabilities and charges | 164/5 | - | €15,000 | +€15,000 | |
| Amounts payable | 17/49 | €524,430 | €683,677 | +€159,247 | +30.4% |
| Amounts payable after more than one year | 17 | €388,440 | €427,025 | +€38,585 | +9.9% |
| Financial debts | 170/4 | €388,440 | €427,025 | +€38,585 | +9.9% |
| Amounts payable within one year | 42/48 | €133,509 | €253,900 | +€120,391 | +90.2% |
| Current portion of amounts payable after more than one year | 42 | €43,624 | €45,741 | +€2,118 | +4.9% |
| Trade debts | 44 | €27,395 | €38,635 | +€11,241 | +41.0% |
| Suppliers | 440/4 | €27,395 | €38,635 | +€11,241 | +41.0% |
| Taxes, remuneration and social security | 45 | €30,350 | €57,075 | +€26,725 | +88.1% |
| Taxes | 450/3 | €18,789 | €39,120 | +€20,331 | +108% |
| Remuneration and social security | 454/9 | €11,560 | €17,954 | +€6,394 | +55.3% |
| Other amounts payable | 47/48 | €32,141 | €112,448 | +€80,308 | +250% |
| Accrued charges and deferred income | 492/3 | €2,481 | €2,753 | +€271 | +10.9% |
| Remuneration, social security and pensions | 62 | €52,357 | €91,919 | +€39,562 | +75.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,111 | €63,671 | +€14,560 | +29.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,592 | -€2,997 | +€1,595 | +34.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €15,000 | +€15,000 | |
| Other operating charges | 640/8 | €1,019 | €2,107 | +€1,087 | +107% |
| Gross operating margin | 9900 | €145,603 | €205,966 | +€60,363 | +41.5% |
| Operating profit (loss) | 9901 | €47,708 | €36,267 | -€11,441 | -24.0% |
| Financial income | 75/76B | €1,150 | €963 | -€187 | -16.3% |
| Recurring financial income | 75 | €1,150 | €963 | -€187 | -16.3% |
| Financial charges | 65/66B | €17,576 | €17,156 | -€421 | -2.4% |
| Recurring financial charges | 65 | €17,576 | €17,156 | -€421 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €31,281 | €20,074 | -€11,207 | -35.8% |
| Income taxes | 67/77 | €7,043 | €3,507 | -€3,536 | -50.2% |
| Profit (loss) for the period | 9904 | €24,238 | €16,567 | -€7,671 | -31.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,238 | €16,567 | -€7,671 | -31.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.