Something can "matter" without "making a difference"
Having something "matter" is just an emotion...it means that you care.
The question then, becomes "do you care enough to act on the emotion?"
If so, then the the thing that "matters" also "makes a difference".
It matters to me that my daughter would be very upset if I had her cat put to sleep...but even though it matters, if the time comes, I cannot let that emotion of "matter" also "make a difference."
If there is no action, no change...then whatever it that "matters" does not "make a difference"...and there is little that "makes a difference"