MAS CONSEILS: 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 CONSEILS
Largest movements
- Cash +€23,693
up €23,693 (+116%), from €20,454 to €44,147
mainly Net result for the year (+€11,441) and Tax, wage and social debts (+€4,442)
- Tangible fixed assets -€4,250
down €4,250 (-71.5%), from €5,942 to €1,692
of which Furniture and vehicles: -€3,403
- Receivables within one year -€1,149
down €1,149 (-3.6%), from €31,573 to €30,424
of which Other amounts receivable: -€1,149
- Profit (loss) carried forward +€11,441
up €11,441 (+29.7%), from €38,489 to €49,931
- Tax, wage and social debts +€4,442
up €4,442 (+3,063%), from €145 to €4,587
- Short-term financial debts +€2,131
new in 2025: €2,131
- Gross operating margin +€7,770
up €7,770 (+49.7%), from €15,648 to €23,418
- Taxes +€4,442
new in 2025: €4,442
- Depreciation -€4,420
down €4,420 (-51.0%), from €8,670 to €4,250
- Other operating charges +€1,051
up €1,051 (+168%), from €625 to €1,676
- Financial income -€314
down €314 (-41.8%), from €750 to €437
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,969 | €76,263 | +€18,294 | +31.6% |
| Fixed assets | 21/28 | €5,942 | €1,692 | -€4,250 | -71.5% |
| Tangible fixed assets | 22/27 | €5,942 | €1,692 | -€4,250 | -71.5% |
| Plant, machinery and equipment | 23 | €580 | - | -€580 | |
| Furniture and vehicles | 24 | €5,094 | €1,692 | -€3,403 | -66.8% |
| Other tangible fixed assets | 26 | €268 | - | -€268 | |
| Current assets | 29/58 | €52,027 | €74,571 | +€22,544 | +43.3% |
| Amounts receivable within one year | 40/41 | €31,573 | €30,424 | -€1,149 | -3.6% |
| Trade receivables | 40 | €15,516 | €15,516 | = | 0.0% |
| Other amounts receivable | 41 | €16,057 | €14,908 | -€1,149 | -7.2% |
| Cash at bank and in hand | 54/58 | €20,454 | €44,147 | +€23,693 | +116% |
| Total equity and liabilities | 10/49 | €57,969 | €76,263 | +€18,294 | +31.6% |
| Equity | 10/15 | €57,824 | €69,265 | +€11,441 | +19.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €13,134 | €13,134 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,274 | €11,274 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,489 | €49,931 | +€11,441 | +29.7% |
| Amounts payable | 17/49 | €145 | €6,998 | +€6,853 | +4,726% |
| Amounts payable within one year | 42/48 | €145 | €6,998 | +€6,853 | +4,726% |
| Financial debts | 43 | - | €2,131 | +€2,131 | |
| Credit institutions | 430/8 | - | €2,131 | +€2,131 | |
| Trade debts | 44 | - | €280 | +€280 | |
| Suppliers | 440/4 | - | €280 | +€280 | |
| Taxes, remuneration and social security | 45 | €145 | €4,587 | +€4,442 | +3,063% |
| Taxes | 450/3 | €145 | €4,587 | +€4,442 | +3,063% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,670 | €4,250 | -€4,420 | -51.0% |
| Other operating charges | 640/8 | €625 | €1,676 | +€1,051 | +168% |
| Non-recurring operating charges | 66A | - | €1,937 | +€1,937 | |
| Gross operating margin | 9900 | €15,648 | €23,418 | +€7,770 | +49.7% |
| Operating profit (loss) | 9901 | €6,354 | €15,555 | +€9,201 | +145% |
| Financial income | 75/76B | €750 | €437 | -€314 | -41.8% |
| Recurring financial income | 75 | €750 | €437 | -€314 | -41.8% |
| Financial charges | 65/66B | €108 | €108 | = | 0.0% |
| Recurring financial charges | 65 | €108 | €108 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €6,996 | €15,883 | +€8,888 | +127% |
| Income taxes | 67/77 | - | €4,442 | +€4,442 | |
| Profit (loss) for the period | 9904 | €6,996 | €11,441 | +€4,446 | +63.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,996 | €11,441 | +€4,446 | +63.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.