The Matrix Development Team (MDT) is thrilled to announce the start of the beta-phase of the new Common Good Balance Sheet (CGBS) with the Matrix 5.2 at its core. There will be two versions: CGBS only or CGBS + VSME. This update looks to align our tools closer to the Voluntary Standard for non-listed micro-, Small- and Medium-sized Enterprises (VSME) published by the European Financial Reporting Advisory Group (EFRAG).

Why a beta-phase?

There is a need to test three major changes:

  1. Combination of handbook and word template with additional guiding information
  2. Digital version with filters on specific criteria to reduce scope
  3. Alignment with the VSME: questions and indicators appropriately linked to scoring and balance sheet process

The timeline:

This beta phase will run until the end of summer 2026. After that, the MDT will complete the final adjustments and aims to release the official version in October 2026. In the meantime, versions 5.0 and 5.1 remain valid.

You are welcome to be a beta user. We have prepared a dedicated feedback tool and would appreciate your insights, comments and important contributions. Find more information about the changes and how to use the new digital handbook in English and German.

IT-Tool Solutions:

Our partners will offer fully digitalised solutions:

  • From April 2026: Silberzebra will offer a digital working environment: the goodbalancer
  • From June 2026: Leadity will follow with their own IT-Tool

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