MAS SERVICES: 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.
MAS SERVICES
Largest movements
- Cash -€19,277
down €19,277 (-83.3%), from €23,137 to €3,860
mainly Net result for the year (-€18,937) and Tax, wage and social debts (-€5,981)
- Profit (loss) carried forward -€18,937
down €18,937, from €6,895 to -€12,042
- Tax, wage and social debts -€5,981
no longer reported in 2025 (was €5,981)
of which Remuneration and social security: -€4,798
- Other debts +€4,388
up €4,388 (+17.9%), from €24,468 to €28,857
- Trade debts +€1,256
up €1,256 (+624.6%), from €201 to €1,457
- Turnover -€66,638
no longer reported in 2025 (was €66,638)
- Purchases and services -€50,713
no longer reported in 2025 (was €50,713)
- Gross operating margin -€34,775
down €34,775, from €15,925 to -€18,851
- Depreciation -€8,000
no longer reported in 2025 (was €8,000)
- Other operating charges -€708
no longer reported in 2025 (was €708)
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 | €39,546 | €20,279 | -€19,266 | -48.7% |
| Fixed assets | 21/28 | €16,000 | €16,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €16,000 | €16,000 | = | 0.0% |
| Furniture and vehicles | 24 | €16,000 | €16,000 | = | 0.0% |
| Current assets | 29/58 | €23,546 | €4,279 | -€19,266 | -81.8% |
| Amounts receivable within one year | 40/41 | €408 | €419 | +€11 | +2.8% |
| Other amounts receivable | 41 | €408 | €419 | +€11 | +2.8% |
| Cash at bank and in hand | 54/58 | €23,137 | €3,860 | -€19,277 | -83.3% |
| Total equity and liabilities | 10/49 | €39,546 | €20,279 | -€19,266 | -48.7% |
| Equity | 10/15 | €8,895 | -€10,042 | -€18,937 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,895 | -€12,042 | -€18,937 | |
| Amounts payable | 17/49 | €30,650 | €30,322 | -€329 | -1.1% |
| Amounts payable within one year | 42/48 | €30,650 | €30,322 | -€329 | -1.1% |
| Financial debts | 43 | - | €8 | +€8 | |
| Credit institutions | 430/8 | - | €8 | +€8 | |
| Trade debts | 44 | €201 | €1,457 | +€1,256 | +624.6% |
| Suppliers | 440/4 | €201 | €1,457 | +€1,256 | +624.6% |
| Taxes, remuneration and social security | 45 | €5,981 | - | -€5,981 | |
| Taxes | 450/3 | €1,183 | - | -€1,183 | |
| Remuneration and social security | 454/9 | €4,798 | - | -€4,798 | |
| Other amounts payable | 47/48 | €24,468 | €28,857 | +€4,388 | +17.9% |
| Turnover | 70 | €66,638 | - | -€66,638 | |
| Goods, raw materials, services and sundry goods | 60/61 | €50,713 | - | -€50,713 | |
| Remuneration, social security and pensions | 62 | €298 | - | -€298 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,000 | - | -€8,000 | |
| Other operating charges | 640/8 | €708 | - | -€708 | |
| Gross operating margin | 9900 | €15,925 | -€18,851 | -€34,775 | |
| Operating profit (loss) | 9901 | €6,919 | -€18,851 | -€25,769 | |
| Financial charges | 65/66B | €23 | €87 | +€63 | +270.6% |
| Recurring financial charges | 65 | €23 | €87 | +€63 | +270.6% |
| Profit (loss) for the period before taxes | 9903 | €6,895 | -€18,937 | -€25,833 | |
| Profit (loss) for the period | 9904 | €6,895 | -€18,937 | -€25,833 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,895 | -€18,937 | -€25,833 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.