MASARAMOSE: 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.
MASARAMOSE
Largest movements
- Stocks and contracts +€739
up €739 (+4.8%), from €15,505 to €16,243
- Cash +€343
up €343 (+691%), from €50 to €393
mainly Tax, wage and social debts (+€25,013) and Other debts (+€14,502)
- Tax, wage and social debts +€25,013
new in 2024: €25,013
- Profit (loss) carried forward -€15,061
down €15,061 (-104%), from -€14,473 to -€29,534
- Other debts +€14,502
new in 2024: €14,502
- Trade debts -€11,309
down €11,309 (-62.4%), from €18,122 to €6,813
- Accrued charges and deferred income -€6,674
no longer reported in 2024 (was €6,674)
- Gross operating margin -€3,265
down €3,265 (-84.1%), from -€3,882 to -€7,147
- Other operating charges -€1,979
down €1,979 (-77.4%), from €2,557 to €578
- Financial charges -€632
down €632 (-7.8%), from €8,151 to €7,518
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 | €28,407 | €29,310 | +€902 | +3.2% |
| Fixed assets | 21/28 | €4,145 | €4,145 | = | 0.0% |
| Financial fixed assets | 28 | €4,145 | €4,145 | = | 0.0% |
| Current assets | 29/58 | €24,262 | €25,165 | +€902 | +3.7% |
| Stocks and contracts in progress | 3 | €15,505 | €16,243 | +€739 | +4.8% |
| Stocks | 30/36 | €15,505 | €16,243 | +€739 | +4.8% |
| Amounts receivable within one year | 40/41 | €8,708 | €8,528 | -€180 | -2.1% |
| Trade receivables | 40 | €5,881 | €8,523 | +€2,642 | +44.9% |
| Other amounts receivable | 41 | €2,827 | €5 | -€2,822 | -99.8% |
| Cash at bank and in hand | 54/58 | €50 | €393 | +€343 | +691% |
| Total equity and liabilities | 10/49 | €28,407 | €29,310 | +€902 | +3.2% |
| Equity | 10/15 | -€11,473 | -€26,534 | -€15,061 | -131% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,473 | -€29,534 | -€15,061 | -104% |
| Amounts payable | 17/49 | €39,880 | €55,843 | +€15,963 | +40.0% |
| Amounts payable within one year | 42/48 | €33,206 | €55,843 | +€22,637 | +68.2% |
| Financial debts | 43 | €15,084 | €9,516 | -€5,568 | -36.9% |
| Credit institutions | 430/8 | €15,084 | €9,516 | -€5,568 | -36.9% |
| Trade debts | 44 | €18,122 | €6,813 | -€11,309 | -62.4% |
| Suppliers | 440/4 | €18,122 | €6,813 | -€11,309 | -62.4% |
| Taxes, remuneration and social security | 45 | - | €25,013 | +€25,013 | |
| Taxes | 450/3 | - | €25,013 | +€25,013 | |
| Other amounts payable | 47/48 | - | €14,502 | +€14,502 | |
| Accrued charges and deferred income | 492/3 | €6,674 | - | -€6,674 | |
| Other operating charges | 640/8 | €2,557 | €578 | -€1,979 | -77.4% |
| Gross operating margin | 9900 | -€3,882 | -€7,147 | -€3,265 | -84.1% |
| Operating profit (loss) | 9901 | -€6,439 | -€7,725 | -€1,286 | -20.0% |
| Financial income | 75/76B | €117 | €183 | +€66 | +56.0% |
| Recurring financial income | 75 | €117 | €183 | +€66 | +56.0% |
| Financial charges | 65/66B | €8,151 | €7,518 | -€632 | -7.8% |
| Recurring financial charges | 65 | €8,151 | €7,518 | -€632 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | -€14,473 | -€15,061 | -€588 | -4.1% |
| Income taxes | 67/77 | €0 | €0 | -€0 | -75.0% |
| Profit (loss) for the period | 9904 | -€14,473 | -€15,061 | -€588 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,473 | -€15,061 | -€588 | -4.1% |
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 13 October 2026 via checked.be.