MASCOT 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.
MASCOT CONSULTING
Largest movements
- Cash +€13,202
up €13,202 (+20.0%), from €66,002 to €79,204
mainly Net result for the year (+€32,354) and Receivables within one year (+€9,519)
- Receivables within one year -€9,519
no longer reported in 2025 (was €9,519)
- Debts after one year -€27,421
down €27,421 (-7.5%), from €365,059 to €337,638
- Reserves +€19,476
up €19,476 (+9.3%), from €208,804 to €228,280
- Trade debts +€6,360
up €6,360 (+1,719%), from €370 to €6,730
- Depreciation -€11,244
down €11,244 (-86.5%), from €13,005 to €1,762
- Taxes +€2,812
up €2,812 (+22.1%), from €12,721 to €15,532
- Gross operating margin -€2,448
down €2,448 (-3.8%), from €63,896 to €61,448
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 | €617,137 | €621,823 | +€4,686 | +0.8% |
| Fixed assets | 21/28 | €541,320 | €539,558 | -€1,762 | -0.3% |
| Tangible fixed assets | 22/27 | €541,320 | €539,558 | -€1,762 | -0.3% |
| Land and buildings | 22 | €541,320 | €539,558 | -€1,762 | -0.3% |
| Current assets | 29/58 | €75,817 | €82,265 | +€6,447 | +8.5% |
| Amounts receivable within one year | 40/41 | €9,519 | - | -€9,519 | |
| Other amounts receivable | 41 | €9,519 | - | -€9,519 | |
| Cash at bank and in hand | 54/58 | €66,002 | €79,204 | +€13,202 | +20.0% |
| Deferred charges and accrued income | 490/1 | €297 | €3,061 | +€2,764 | +931% |
| Total equity and liabilities | 10/49 | €617,137 | €621,823 | +€4,686 | +0.8% |
| Equity | 10/15 | €221,204 | €240,680 | +€19,476 | +8.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €208,804 | €228,280 | +€19,476 | +9.3% |
| Distributable reserves | 133 | €208,804 | €228,280 | +€19,476 | +9.3% |
| Amounts payable | 17/49 | €395,932 | €381,142 | -€14,790 | -3.7% |
| Amounts payable after more than one year | 17 | €365,059 | €337,638 | -€27,421 | -7.5% |
| Financial debts | 170/4 | €365,059 | €337,638 | -€27,421 | -7.5% |
| Amounts payable within one year | 42/48 | €30,873 | €43,504 | +€12,631 | +40.9% |
| Current portion of amounts payable after more than one year | 42 | €26,806 | €27,421 | +€615 | +2.3% |
| Trade debts | 44 | €370 | €6,730 | +€6,360 | +1,719% |
| Suppliers | 440/4 | €370 | €6,730 | +€6,360 | +1,719% |
| Taxes, remuneration and social security | 45 | €3,698 | €5,654 | +€1,957 | +52.9% |
| Taxes | 450/3 | €3,698 | €5,654 | +€1,957 | +52.9% |
| Other amounts payable | 47/48 | - | €3,699 | +€3,699 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,005 | €1,762 | -€11,244 | -86.5% |
| Other operating charges | 640/8 | €2,300 | €2,222 | -€79 | -3.4% |
| Gross operating margin | 9900 | €63,896 | €61,448 | -€2,448 | -3.8% |
| Operating profit (loss) | 9901 | €48,590 | €57,464 | +€8,874 | +18.3% |
| Financial charges | 65/66B | €10,026 | €9,577 | -€449 | -4.5% |
| Recurring financial charges | 65 | €10,026 | €9,577 | -€449 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €38,564 | €47,887 | +€9,323 | +24.2% |
| Income taxes | 67/77 | €12,721 | €15,532 | +€2,812 | +22.1% |
| Profit (loss) for the period | 9904 | €25,843 | €32,354 | +€6,511 | +25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,843 | €32,354 | +€6,511 | +25.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.