MAS AUTOS: 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.
MAS AUTOS
Largest movements
- Stocks and contracts -€4,450
no longer reported in 2022 (was €4,450)
- Receivables within one year -€620
down €620 (-30.7%), from €2,023 to €1,403
- Other debts -€10,033
down €10,033 (-75.2%), from €13,346 to €3,314
- Profit (loss) carried forward +€2,855
up €2,855 (+31.9%), from -€8,936 to -€6,081
- Trade debts +€2,103
up €2,103 (+244%), from €863 to €2,966
- Gross operating margin +€14,828
up €14,828, from -€11,885 to €2,943
- Purchases and services -€8,975
down €8,975 (-33.6%), from €26,718 to €17,743
- Turnover +€5,853
up €5,853 (+39.5%), from €14,833 to €20,686
- Other operating charges -€1,930
no longer reported in 2022 (was €1,930)
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,507 | €1,433 | -€5,074 | -78.0% |
| Fixed assets | 21/28 | €30 | €30 | = | 0.0% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €6,477 | €1,403 | -€5,074 | -78.3% |
| Stocks and contracts in progress | 3 | €4,450 | - | -€4,450 | |
| Stocks | 30/36 | €4,450 | - | -€4,450 | |
| Amounts receivable within one year | 40/41 | €2,023 | €1,403 | -€620 | -30.7% |
| Other amounts receivable | 41 | €2,023 | €1,403 | -€620 | -30.7% |
| Cash at bank and in hand | 54/58 | €4 | - | -€4 | |
| Total equity and liabilities | 10/49 | €6,507 | €1,433 | -€5,074 | -78.0% |
| Equity | 10/15 | -€7,836 | -€4,981 | +€2,855 | +36.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Legal reserve | 130 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,936 | -€6,081 | +€2,855 | +31.9% |
| Amounts payable | 17/49 | €14,342 | €6,413 | -€7,929 | -55.3% |
| Amounts payable within one year | 42/48 | €14,342 | €6,413 | -€7,929 | -55.3% |
| Trade debts | 44 | €863 | €2,966 | +€2,103 | +244% |
| Suppliers | 440/4 | €863 | €2,966 | +€2,103 | +244% |
| Taxes, remuneration and social security | 45 | €133 | €133 | = | 0.0% |
| Taxes | 450/3 | €133 | €133 | = | 0.0% |
| Other amounts payable | 47/48 | €13,346 | €3,314 | -€10,033 | -75.2% |
| Turnover | 70 | €14,833 | €20,686 | +€5,853 | +39.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €26,718 | €17,743 | -€8,975 | -33.6% |
| Other operating charges | 640/8 | €1,930 | - | -€1,930 | |
| Gross operating margin | 9900 | -€11,885 | €2,943 | +€14,828 | |
| Operating profit (loss) | 9901 | -€13,814 | €2,943 | +€16,757 | |
| Financial charges | 65/66B | €211 | €88 | -€122 | -58.1% |
| Recurring financial charges | 65 | €211 | €88 | -€122 | -58.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,025 | €2,855 | +€16,880 | |
| Profit (loss) for the period | 9904 | -€14,025 | €2,855 | +€16,880 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,025 | €2,855 | +€16,880 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.