MASA.EA Management & Consulting: 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.
MASA.EA Management & Consulting
Largest movements
- Cash +€98,474
up €98,474 (+6,521%), from €1,510 to €99,984
mainly Net result for the year (+€81,182) and Tax, wage and social debts (+€34,018)
- Receivables within one year +€15,182
up €15,182 (+6,075%), from €250 to €15,432
of which Trade receivables: +€15,432
- Tangible fixed assets +€4,525
new in 2025: €4,525
of which Furniture and vehicles: +€2,350
- Profit (loss) carried forward +€81,182
up €81,182, from -€1,240 to €79,942
- Tax, wage and social debts +€34,018
new in 2025: €34,018
of which Taxes: +€34,013
- Trade debts +€2,799
new in 2025: €2,799
- Gross operating margin +€104,138
up €104,138, from -€1,240 to €102,898
- Taxes +€21,280
new in 2025: €21,280
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 | €1,760 | €119,940 | +€118,180 | +6,715% |
| Fixed assets | 21/28 | - | €4,525 | +€4,525 | |
| Tangible fixed assets | 22/27 | - | €4,525 | +€4,525 | |
| Plant, machinery and equipment | 23 | - | €2,175 | +€2,175 | |
| Furniture and vehicles | 24 | - | €2,350 | +€2,350 | |
| Current assets | 29/58 | €1,760 | €115,416 | +€113,656 | +6,458% |
| Amounts receivable within one year | 40/41 | €250 | €15,432 | +€15,182 | +6,075% |
| Trade receivables | 40 | - | €15,432 | +€15,432 | |
| Other amounts receivable | 41 | €250 | - | -€250 | |
| Cash at bank and in hand | 54/58 | €1,510 | €99,984 | +€98,474 | +6,521% |
| Total equity and liabilities | 10/49 | €1,760 | €119,940 | +€118,180 | +6,715% |
| Equity | 10/15 | €1,760 | €82,942 | +€81,182 | +4,613% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,240 | €79,942 | +€81,182 | |
| Amounts payable | 17/49 | - | €36,998 | +€36,998 | |
| Amounts payable within one year | 42/48 | - | €36,998 | +€36,998 | |
| Trade debts | 44 | - | €2,799 | +€2,799 | |
| Suppliers | 440/4 | - | €2,799 | +€2,799 | |
| Taxes, remuneration and social security | 45 | - | €34,018 | +€34,018 | |
| Taxes | 450/3 | - | €34,013 | +€34,013 | |
| Remuneration and social security | 454/9 | - | €4 | +€4 | |
| Other amounts payable | 47/48 | - | €181 | +€181 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €430 | +€430 | |
| Gross operating margin | 9900 | -€1,240 | €102,898 | +€104,138 | |
| Operating profit (loss) | 9901 | -€1,240 | €102,468 | +€103,708 | |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | - | €13 | +€13 | |
| Recurring financial charges | 65 | - | €13 | +€13 | |
| Profit (loss) for the period before taxes | 9903 | -€1,240 | €102,462 | +€103,702 | |
| Income taxes | 67/77 | - | €21,280 | +€21,280 | |
| Profit (loss) for the period | 9904 | -€1,240 | €81,182 | +€82,422 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,240 | €81,182 | +€82,422 |
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 24 October 2026 via checked.be.