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Built by the French engineer Eugene Mathieu
Sold in the UK as Beckett and Farlow by L. A. Beckett
The French engineer Eugene Mathieu bought the production equipment of Delin in liquidation in 1902. The first MATHIEUs, powered by a 6 or 8 hp vertical mono-cylinder, consumed only 1 litre of gasoline on 22 kilometers, and won several medals at the Meeting of Namur in 1902. They had a transmission shaft and a four-seat tonneau body.
From 1903, Eugene MATHIEU designed more powerful models: a 9 hp mono cylinder and a range of 8/12 and 15/30 hp four-cylinder. Production also extended to the motorcycles "Systeme E. Mathieu". In 1903, the old DELIN workshops were abandoned and E. MATHIEU settled in Zaventem (in the buildings that would house the large Belgian brand EXCELSIOR from 1909).
Before merging with BELGICA at the end of 1906, MATHIEU won several awards with its vehicles at the Exhibition in Liège in 1905 and that in Milan in 1906, with its "simple, reliable and quiet" four-cylinder 14/16 hp, 24/30 hp (3,770 cc) and 34/43 hp (6,902 cc).
Engineer Mathieu returned to France in 1906. He also invented a variable power system based on a change in the camshaft movement.