Màs Pro: what changed
Two fiscal 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.
Màs Pro
Largest movements
- Receivables within one year -€7,826
down €7,826 (-20.6%), from €37,935 to €30,109
of which Other amounts receivable: -€6,502
- Cash +€3,850
up €3,850 (+335.1%), from €1,149 to €4,999
mainly Receivables within one year (+€7,826) and Depreciation (+€594)
- Debts after one year -€3,733
down €3,733 (-92.2%), from €4,047 to €314
- Depreciation -€6,340
down €6,340 (-91.4%), from €6,934 to €594
- Write-downs +€3,219
no longer reported in 2025 (was -€3,219)
- Staff costs +€2,373
up €2,373 (+9.8%), from €24,193 to €26,566
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.
Cash bridge derived
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 | €71,259 | €67,382 | -€3,877 | -5.4% |
| Fixed assets | 21/28 | €831 | €237 | -€594 | -71.5% |
| Tangible fixed assets | 22/27 | €716 | €122 | -€594 | -83.0% |
| Plant, machinery and equipment | 23 | €16 | - | -€16 | |
| Furniture and vehicles | 24 | €700 | €122 | -€578 | -82.6% |
| Financial fixed assets | 28 | €115 | €115 | = | 0.0% |
| Current assets | 29/58 | €70,428 | €67,145 | -€3,283 | -4.7% |
| Amounts receivable after more than one year | 29 | €26,000 | €26,000 | = | 0.0% |
| Other amounts receivable | 291 | €26,000 | €26,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €37,935 | €30,109 | -€7,826 | -20.6% |
| Trade receivables | 40 | €22,343 | €21,019 | -€1,324 | -5.9% |
| Other amounts receivable | 41 | €15,592 | €9,090 | -€6,502 | -41.7% |
| Cash at bank and in hand | 54/58 | €1,149 | €4,999 | +€3,850 | +335.1% |
| Deferred charges and accrued income | 490/1 | €5,344 | €6,037 | +€693 | +13.0% |
| Total equity and liabilities | 10/49 | €71,259 | €67,382 | -€3,877 | -5.4% |
| Equity | 10/15 | €49,132 | €49,684 | +€552 | +1.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €29,868 | €30,368 | +€500 | +1.7% |
| Tax-exempt reserves | 132 | €8,800 | €8,800 | = | 0.0% |
| Distributable reserves | 133 | €21,068 | €21,568 | +€500 | +2.4% |
| Profit (loss) carried forward | 14 | €13,064 | €13,116 | +€52 | +0.4% |
| Amounts payable | 17/49 | €22,127 | €17,698 | -€4,429 | -20.0% |
| Amounts payable after more than one year | 17 | €4,047 | €314 | -€3,733 | -92.2% |
| Financial debts | 170/4 | €4,047 | €314 | -€3,733 | -92.2% |
| Amounts payable within one year | 42/48 | €18,080 | €17,384 | -€696 | -3.8% |
| Current portion of amounts payable after more than one year | 42 | €3,655 | €3,732 | +€77 | +2.1% |
| Financial debts | 43 | €331 | - | -€331 | |
| Credit institutions | 430/8 | €331 | - | -€331 | |
| Trade debts | 44 | €7,917 | €7,944 | +€27 | +0.3% |
| Suppliers | 440/4 | €7,917 | €7,944 | +€27 | +0.3% |
| Taxes, remuneration and social security | 45 | €6,177 | €5,708 | -€469 | -7.6% |
| Taxes | 450/3 | €826 | €978 | +€152 | +18.4% |
| Remuneration and social security | 454/9 | €5,351 | €4,730 | -€621 | -11.6% |
| Remuneration, social security and pensions | 62 | €24,193 | €26,566 | +€2,373 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,934 | €594 | -€6,340 | -91.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,219 | - | +€3,219 | |
| Other operating charges | 640/8 | €372 | €388 | +€16 | +4.3% |
| Gross operating margin | 9900 | €29,659 | €29,479 | -€180 | -0.6% |
| Operating profit (loss) | 9901 | €1,379 | €1,931 | +€552 | +40.0% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €548 | €411 | -€137 | -25.0% |
| Recurring financial charges | 65 | €548 | €411 | -€137 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €831 | €1,530 | +€699 | +84.1% |
| Income taxes | 67/77 | €826 | €978 | +€152 | +18.4% |
| Profit (loss) for the period | 9904 | €5 | €552 | +€547 | +10940.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5 | €552 | +€547 | +10940.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.