MAS PATATAS: 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 PATATAS
Largest movements
- Tangible fixed assets -€252,356
no longer reported in 2026 (was €252,356)
- Cash +€150,443
up €150,443 (+2,412%), from €6,237 to €156,680
mainly Investment in fixed assets (net) (+€252,356) and Net result for the year (+€79,789)
- Receivables within one year +€41,815
up €41,815 (+195%), from €21,449 to €63,264
of which Other amounts receivable: +€33,003
- Debts after one year -€129,507
no longer reported in 2026 (was €129,507)
- Reserves +€79,789
up €79,789 (+57.2%), from €139,491 to €219,280
- Other debts -€8,012
down €8,012 (-86.3%), from €9,283 to €1,271
- Current portion of long-term debt -€7,948
no longer reported in 2026 (was €7,948)
- Tax, wage and social debts +€5,580
up €5,580 (+258%), from €2,164 to €7,744
- Gross operating margin +€59,303
up €59,303, from -€3,842 to €55,461
- Taxes +€10,580
up €10,580 (+489%), from €2,164 to €12,744
- Financial income +€661
up €661 (+1.5%), from €43,868 to €44,528
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €350,394 | €290,296 | -€60,098 | -17.2% |
| Fixed assets | 21/28 | €322,707 | €70,351 | -€252,356 | -78.2% |
| Tangible fixed assets | 22/27 | €252,356 | - | -€252,356 | |
| Land and buildings | 22 | €252,356 | - | -€252,356 | |
| Financial fixed assets | 28 | €70,351 | €70,351 | = | 0.0% |
| Current assets | 29/58 | €27,686 | €219,945 | +€192,258 | +694% |
| Amounts receivable within one year | 40/41 | €21,449 | €63,264 | +€41,815 | +195% |
| Trade receivables | 40 | - | €8,813 | +€8,813 | |
| Other amounts receivable | 41 | €21,449 | €54,451 | +€33,003 | +154% |
| Cash at bank and in hand | 54/58 | €6,237 | €156,680 | +€150,443 | +2,412% |
| Total equity and liabilities | 10/49 | €350,394 | €290,296 | -€60,098 | -17.2% |
| Equity | 10/15 | €201,491 | €281,280 | +€79,789 | +39.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €139,491 | €219,280 | +€79,789 | +57.2% |
| Distributable reserves | 133 | €139,491 | €219,280 | +€79,789 | +57.2% |
| Amounts payable | 17/49 | €148,902 | €9,015 | -€139,887 | -93.9% |
| Amounts payable after more than one year | 17 | €129,507 | - | -€129,507 | |
| Financial debts | 170/4 | €129,507 | - | -€129,507 | |
| Amounts payable within one year | 42/48 | €19,395 | €9,015 | -€10,380 | -53.5% |
| Current portion of amounts payable after more than one year | 42 | €7,948 | - | -€7,948 | |
| Taxes, remuneration and social security | 45 | €2,164 | €7,744 | +€5,580 | +258% |
| Taxes | 450/3 | €2,164 | €7,744 | +€5,580 | +258% |
| Other amounts payable | 47/48 | €9,283 | €1,271 | -€8,012 | -86.3% |
| Other operating charges | 640/8 | €951 | €1,260 | +€310 | +32.6% |
| Gross operating margin | 9900 | -€3,842 | €55,461 | +€59,303 | |
| Operating profit (loss) | 9901 | -€4,792 | €54,201 | +€58,993 | |
| Financial income | 75/76B | €43,868 | €44,528 | +€661 | +1.5% |
| Recurring financial income | 75 | €43,868 | €44,528 | +€661 | +1.5% |
| Financial charges | 65/66B | €6,140 | €6,196 | +€56 | +0.9% |
| Recurring financial charges | 65 | €6,140 | €6,196 | +€56 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €32,935 | €92,533 | +€59,598 | +181% |
| Income taxes | 67/77 | €2,164 | €12,744 | +€10,580 | +489% |
| Profit (loss) for the period | 9904 | €30,771 | €79,789 | +€49,018 | +159% |
| Profit (loss) for the period to be appropriated | 9905 | €30,771 | €79,789 | +€49,018 | +159% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.