MASCOTT 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.
MASCOTT CONSULTING
Largest movements
- Cash +€45,258
up €45,258 (+35.2%), from €128,620 to €173,878
mainly Deferred charges and accrued income (+€16,392) and Net result for the year (+€9,241)
- Deferred charges and accrued income -€16,392
no longer reported in 2025 (was €16,392)
- Financial fixed assets -€4,800
down €4,800 (-51.6%), from €9,300 to €4,500
- Tangible fixed assets -€2,192
down €2,192 (-68.1%), from €3,218 to €1,026
- Profit (loss) carried forward +€9,241
up €9,241 (+5.6%), from €163,880 to €173,121
- Tax, wage and social debts +€9,196
up €9,196 (+307%), from €3,000 to €12,196
- Trade debts +€2,548
up €2,548 (+345%), from €738 to €3,287
- Gross operating margin +€15,545
up €15,545 (+389%), from €3,995 to €19,540
- Taxes +€6,894
up €6,894 (+7,896%), from €87 to €6,982
- Other operating charges +€879
up €879 (+120%), from €733 to €1,613
- Financial income +€609
up €609 (+499%), from €122 to €730
- Depreciation -€600
down €600 (-21.5%), from €2,792 to €2,192
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 | €175,678 | €196,664 | +€20,986 | +11.9% |
| Fixed assets | 21/28 | €12,518 | €5,526 | -€6,992 | -55.9% |
| Tangible fixed assets | 22/27 | €3,218 | €1,026 | -€2,192 | -68.1% |
| Furniture and vehicles | 24 | €3,218 | €1,026 | -€2,192 | -68.1% |
| Financial fixed assets | 28 | €9,300 | €4,500 | -€4,800 | -51.6% |
| Current assets | 29/58 | €163,160 | €191,138 | +€27,978 | +17.1% |
| Amounts receivable within one year | 40/41 | €18,148 | €17,260 | -€888 | -4.9% |
| Trade receivables | 40 | €4,227 | €5,303 | +€1,076 | +25.5% |
| Other amounts receivable | 41 | €13,921 | €11,958 | -€1,964 | -14.1% |
| Cash at bank and in hand | 54/58 | €128,620 | €173,878 | +€45,258 | +35.2% |
| Deferred charges and accrued income | 490/1 | €16,392 | - | -€16,392 | |
| Total equity and liabilities | 10/49 | €175,678 | €196,664 | +€20,986 | +11.9% |
| Equity | 10/15 | €171,940 | €181,181 | +€9,241 | +5.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €6,200 | -€12,400 | -66.7% |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €163,880 | €173,121 | +€9,241 | +5.6% |
| Amounts payable | 17/49 | €3,738 | €15,483 | +€11,745 | +314% |
| Amounts payable within one year | 42/48 | €3,738 | €15,483 | +€11,745 | +314% |
| Trade debts | 44 | €738 | €3,287 | +€2,548 | +345% |
| Suppliers | 440/4 | €738 | €3,287 | +€2,548 | +345% |
| Taxes, remuneration and social security | 45 | €3,000 | €12,196 | +€9,196 | +307% |
| Taxes | 450/3 | €3,000 | €12,196 | +€9,196 | +307% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,792 | €2,192 | -€600 | -21.5% |
| Other operating charges | 640/8 | €733 | €1,613 | +€879 | +120% |
| Gross operating margin | 9900 | €3,995 | €19,540 | +€15,545 | +389% |
| Operating profit (loss) | 9901 | €470 | €15,735 | +€15,265 | +3,251% |
| Financial income | 75/76B | €122 | €730 | +€609 | +499% |
| Recurring financial income | 75 | €122 | €730 | +€609 | +499% |
| Financial charges | 65/66B | €300 | €243 | -€58 | -19.2% |
| Recurring financial charges | 65 | €300 | €243 | -€58 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €291 | €16,223 | +€15,932 | +5,476% |
| Income taxes | 67/77 | €87 | €6,982 | +€6,894 | +7,896% |
| Profit (loss) for the period | 9904 | €204 | €9,241 | +€9,037 | +4,438% |
| Profit (loss) for the period to be appropriated | 9905 | €204 | €9,241 | +€9,037 | +4,438% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.