M MASSON: 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.
M MASSON
Largest movements
- Cash -€2,522
down €2,522 (-6.7%), from €37,387 to €34,865
mainly Tax, wage and social debts (-€4,213) and Other debts (-€2,782)
- Receivables within one year -€2,096
down €2,096 (-33.8%), from €6,195 to €4,099
of which Other amounts receivable: -€2,096
- Tax, wage and social debts -€4,213
down €4,213 (-99.7%), from €4,224 to €11
- Other debts -€2,782
down €2,782 (-44.2%), from €6,292 to €3,510
- Profit (loss) carried forward +€1,739
up €1,739 (+9.4%), from €18,532 to €20,271
- Trade debts +€638
up €638 (+176%), from €363 to €1,001
- Turnover -€38,913
down €38,913 (-65.4%), from €59,512 to €20,599
- Purchases and services -€38,640
down €38,640 (-69.3%), from €55,797 to €17,157
- Other operating charges -€1,726
down €1,726 (-81.7%), from €2,113 to €387
- Financial charges +€1,648
up €1,648 (+963%), from €171 to €1,819
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,672 | €39,053 | -€4,618 | -10.6% |
| Current assets | 29/58 | €43,672 | €39,053 | -€4,618 | -10.6% |
| Amounts receivable within one year | 40/41 | €6,195 | €4,099 | -€2,096 | -33.8% |
| Trade receivables | 40 | €3,099 | €3,099 | = | 0.0% |
| Other amounts receivable | 41 | €3,096 | €1,000 | -€2,096 | -67.7% |
| Cash at bank and in hand | 54/58 | €37,387 | €34,865 | -€2,522 | -6.7% |
| Deferred charges and accrued income | 490/1 | €90 | €90 | = | 0.0% |
| Total equity and liabilities | 10/49 | €43,672 | €39,053 | -€4,618 | -10.6% |
| Equity | 10/15 | €32,792 | €34,531 | +€1,739 | +5.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,532 | €20,271 | +€1,739 | +9.4% |
| Amounts payable | 17/49 | €10,879 | €4,522 | -€6,357 | -58.4% |
| Amounts payable within one year | 42/48 | €10,879 | €4,522 | -€6,357 | -58.4% |
| Trade debts | 44 | €363 | €1,001 | +€638 | +176% |
| Suppliers | 440/4 | €363 | €1,001 | +€638 | +176% |
| Taxes, remuneration and social security | 45 | €4,224 | €11 | -€4,213 | -99.7% |
| Taxes | 450/3 | €4,224 | €11 | -€4,213 | -99.7% |
| Other amounts payable | 47/48 | €6,292 | €3,510 | -€2,782 | -44.2% |
| Accrued charges and deferred income | 492/3 | €1 | - | -€1 | |
| Turnover | 70 | €59,512 | €20,599 | -€38,913 | -65.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €55,797 | €17,157 | -€38,640 | -69.3% |
| Other operating charges | 640/8 | €2,113 | €387 | -€1,726 | -81.7% |
| Gross operating margin | 9900 | €3,715 | €3,441 | -€274 | -7.4% |
| Operating profit (loss) | 9901 | €1,602 | €3,054 | +€1,452 | +90.6% |
| Financial income | 75/76B | €147 | - | -€147 | |
| Recurring financial income | 75 | €147 | - | -€147 | |
| Financial charges | 65/66B | €171 | €1,819 | +€1,648 | +963% |
| Recurring financial charges | 65 | €171 | €1,819 | +€1,648 | +963% |
| Profit (loss) for the period before taxes | 9903 | €1,577 | €1,235 | -€343 | -21.7% |
| Income taxes | 67/77 | €13 | -€504 | -€517 | |
| Profit (loss) for the period | 9904 | €1,565 | €1,739 | +€174 | +11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,565 | €1,739 | +€174 | +11.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.