MASA FOOD: what changed
MASA FOOD
Largest movements
- Cash +€30,049
up €30,049 (+42.5%), from €70,681 to €100,730
mainly Net result for the year (+€41,232) and Tax, wage and social debts (+€24,775)
- Receivables within one year +€6,133
up €6,133 (+117%), from €5,221 to €11,354
- Profit (loss) carried forward +€41,232
up €41,232 (+240%), from €17,145 to €58,377
- Tax, wage and social debts +€24,775
up €24,775 (+408%), from €6,068 to €30,843
- Trade debts -€20,000
down €20,000 (-25.1%), from €79,697 to €59,697
- Other debts -€10,000
down €10,000 (-7.7%), from €129,800 to €119,800
- Other operating charges +€34,257
up €34,257 (+6,851%), from €500 to €34,757
- Staff costs -€26,007
no longer reported in 2023 (was €26,007)
- Gross operating margin +€18,310
up €18,310 (+25.2%), from €72,630 to €90,940
- Taxes +€6,017
new in 2023: €6,017
- Depreciation +€1,005
up €1,005 (+12.7%), from €7,929 to €8,934
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €237,710 | €273,717 | +€36,007 | +15.1% |
| Fixed assets | 21/28 | €152,308 | €152,133 | -€175 | -0.1% |
| Intangible fixed assets | 21 | €100,000 | €100,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €26,520 | €26,345 | -€175 | -0.7% |
| Furniture and vehicles | 24 | €26,520 | €26,345 | -€175 | -0.7% |
| Financial fixed assets | 28 | €25,788 | €25,788 | = | 0.0% |
| Current assets | 29/58 | €85,402 | €121,584 | +€36,182 | +42.4% |
| Stocks and contracts in progress | 3 | €9,500 | €9,500 | = | 0.0% |
| Stocks | 30/36 | €9,500 | €9,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,221 | €11,354 | +€6,133 | +117% |
| Trade receivables | 40 | €5,221 | €11,354 | +€6,133 | +117% |
| Cash at bank and in hand | 54/58 | €70,681 | €100,730 | +€30,049 | +42.5% |
| Total equity and liabilities | 10/49 | €237,710 | €273,717 | +€36,007 | +15.1% |
| Equity | 10/15 | €22,145 | €63,377 | +€41,232 | +186% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,145 | €58,377 | +€41,232 | +240% |
| Amounts payable | 17/49 | €215,565 | €210,340 | -€5,225 | -2.4% |
| Amounts payable within one year | 42/48 | €215,565 | €210,340 | -€5,225 | -2.4% |
| Trade debts | 44 | €79,697 | €59,697 | -€20,000 | -25.1% |
| Suppliers | 440/4 | €79,697 | €59,697 | -€20,000 | -25.1% |
| Taxes, remuneration and social security | 45 | €6,068 | €30,843 | +€24,775 | +408% |
| Taxes | 450/3 | €6,068 | €30,843 | +€24,775 | +408% |
| Other amounts payable | 47/48 | €129,800 | €119,800 | -€10,000 | -7.7% |
| Remuneration, social security and pensions | 62 | €26,007 | - | -€26,007 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,929 | €8,934 | +€1,005 | +12.7% |
| Other operating charges | 640/8 | €500 | €34,757 | +€34,257 | +6,851% |
| Gross operating margin | 9900 | €72,630 | €90,940 | +€18,310 | +25.2% |
| Operating profit (loss) | 9901 | €38,194 | €47,249 | +€9,055 | +23.7% |
| Profit (loss) for the period before taxes | 9903 | €38,194 | €47,249 | +€9,055 | +23.7% |
| Income taxes | 67/77 | - | €6,017 | +€6,017 | |
| Profit (loss) for the period | 9904 | €38,194 | €41,232 | +€3,038 | +8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,194 | €41,232 | +€3,038 | +8.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.