MASA MOTORS: 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 MOTORS
Largest movements
- Stocks and contracts -€18,600
down €18,600 (-76.5%), from €24,329 to €5,728
- Tangible fixed assets +€1,057
new in 2024: €1,057
- Cash -€459
down €459 (-50.7%), from €905 to €446
mainly Net result for the year (-€28,131) and Investment in fixed assets (net) (-€1,321)
- Profit (loss) carried forward -€28,131
down €28,131, from €2,152 to -€25,979
- Tax, wage and social debts +€10,377
up €10,377 (+320%), from €3,239 to €13,617
of which Remuneration and social security: +€7,740
- Trade debts -€308
down €308 (-44.5%), from €692 to €384
- Gross operating margin -€30,479
down €30,479, from €3,094 to -€27,385
- Taxes -€538
no longer reported in 2024 (was €538)
- Financial charges +€303
up €303 (+1,553%), from €20 to €322
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,234 | €7,231 | -€18,002 | -71.3% |
| Fixed assets | 21/28 | - | €1,057 | +€1,057 | |
| Tangible fixed assets | 22/27 | - | €1,057 | +€1,057 | |
| Furniture and vehicles | 24 | - | €1,057 | +€1,057 | |
| Current assets | 29/58 | €25,234 | €6,175 | -€19,059 | -75.5% |
| Stocks and contracts in progress | 3 | €24,329 | €5,728 | -€18,600 | -76.5% |
| Stocks | 30/36 | €24,329 | €5,728 | -€18,600 | -76.5% |
| Cash at bank and in hand | 54/58 | €905 | €446 | -€459 | -50.7% |
| Total equity and liabilities | 10/49 | €25,234 | €7,231 | -€18,002 | -71.3% |
| Equity | 10/15 | €21,302 | -€6,829 | -€28,131 | |
| Contributions | 10/11 | €19,150 | €19,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,152 | -€25,979 | -€28,131 | |
| Amounts payable | 17/49 | €3,931 | €14,061 | +€10,129 | +258% |
| Amounts payable within one year | 42/48 | €3,931 | €14,061 | +€10,129 | +258% |
| Financial debts | 43 | - | €60 | +€60 | |
| Credit institutions | 430/8 | - | €60 | +€60 | |
| Trade debts | 44 | €692 | €384 | -€308 | -44.5% |
| Suppliers | 440/4 | €692 | €384 | -€308 | -44.5% |
| Taxes, remuneration and social security | 45 | €3,239 | €13,617 | +€10,377 | +320% |
| Taxes | 450/3 | €2,239 | €4,877 | +€2,637 | +118% |
| Remuneration and social security | 454/9 | €1,000 | €8,740 | +€7,740 | +774% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €264 | +€264 | |
| Other operating charges | 640/8 | €384 | €160 | -€224 | -58.4% |
| Gross operating margin | 9900 | €3,094 | -€27,385 | -€30,479 | |
| Operating profit (loss) | 9901 | €2,710 | -€27,809 | -€30,519 | |
| Financial charges | 65/66B | €20 | €322 | +€303 | +1,553% |
| Recurring financial charges | 65 | €20 | €322 | +€303 | +1,553% |
| Profit (loss) for the period before taxes | 9903 | €2,690 | -€28,131 | -€30,822 | |
| Income taxes | 67/77 | €538 | - | -€538 | |
| Profit (loss) for the period | 9904 | €2,152 | -€28,131 | -€30,284 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,152 | -€28,131 | -€30,284 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.