MASCOTT MANAGEMENT: 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 MANAGEMENT
Largest movements
- Cash +€31,761
up €31,761 (+48.8%), from €65,038 to €96,799
mainly Other debts (+€93,788) and Net result for the year (+€45,275)
- Receivables after one year -€13,387
down €13,387 (-48.7%), from €27,504 to €14,117
- Tangible fixed assets -€4,002
down €4,002 (-33.4%), from €11,967 to €7,965
of which Furniture and vehicles: -€3,363
- Receivables within one year -€2,119
down €2,119 (-10.3%), from €20,542 to €18,423
of which Other amounts receivable: -€3,861
- Other debts +€93,788
new in 2025: €93,788
- Reserves -€85,112
down €85,112 (-71.5%), from €119,032 to €33,920
- Trade debts +€3,784
up €3,784 (+2,568%), from €147 to €3,932
- Gross operating margin +€4,229
up €4,229 (+6.6%), from €64,113 to €68,342
- Depreciation +€1,891
up €1,891 (+55.7%), from €3,397 to €5,289
- Taxes +€936
up €936 (+7.4%), from €12,631 to €13,567
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 | €129,454 | €141,280 | +€11,826 | +9.1% |
| Fixed assets | 21/28 | €11,967 | €7,965 | -€4,002 | -33.4% |
| Tangible fixed assets | 22/27 | €11,967 | €7,965 | -€4,002 | -33.4% |
| Plant, machinery and equipment | 23 | €3,326 | €2,687 | -€639 | -19.2% |
| Furniture and vehicles | 24 | €8,641 | €5,278 | -€3,363 | -38.9% |
| Current assets | 29/58 | €117,486 | €133,315 | +€15,828 | +13.5% |
| Amounts receivable after more than one year | 29 | €27,504 | €14,117 | -€13,387 | -48.7% |
| Other amounts receivable | 291 | €27,504 | €14,117 | -€13,387 | -48.7% |
| Amounts receivable within one year | 40/41 | €20,542 | €18,423 | -€2,119 | -10.3% |
| Trade receivables | 40 | €15,682 | €17,424 | +€1,742 | +11.1% |
| Other amounts receivable | 41 | €4,860 | €999 | -€3,861 | -79.4% |
| Cash at bank and in hand | 54/58 | €65,038 | €96,799 | +€31,761 | +48.8% |
| Deferred charges and accrued income | 490/1 | €4,403 | €3,976 | -€427 | -9.7% |
| Total equity and liabilities | 10/49 | €129,454 | €141,280 | +€11,826 | +9.1% |
| Equity | 10/15 | €120,032 | €34,920 | -€85,112 | -70.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €119,032 | €33,920 | -€85,112 | -71.5% |
| Distributable reserves | 133 | €119,032 | €33,920 | -€85,112 | -71.5% |
| Amounts payable | 17/49 | €9,422 | €106,360 | +€96,939 | +1,029% |
| Amounts payable within one year | 42/48 | €9,422 | €106,360 | +€96,939 | +1,029% |
| Trade debts | 44 | €147 | €3,932 | +€3,784 | +2,568% |
| Suppliers | 440/4 | €147 | €3,932 | +€3,784 | +2,568% |
| Taxes, remuneration and social security | 45 | €9,274 | €8,640 | -€634 | -6.8% |
| Taxes | 450/3 | €9,274 | €8,640 | -€634 | -6.8% |
| Other amounts payable | 47/48 | - | €93,788 | +€93,788 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,397 | €5,289 | +€1,891 | +55.7% |
| Other operating charges | 640/8 | €911 | €1,457 | +€546 | +60.0% |
| Gross operating margin | 9900 | €64,113 | €68,342 | +€4,229 | +6.6% |
| Operating profit (loss) | 9901 | €59,805 | €61,597 | +€1,792 | +3.0% |
| Financial income | 75/76B | €693 | €1,194 | +€501 | +72.3% |
| Recurring financial income | 75 | €693 | €1,194 | +€501 | +72.3% |
| Financial charges | 65/66B | €3,982 | €3,949 | -€33 | -0.8% |
| Recurring financial charges | 65 | €3,982 | €3,949 | -€33 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €56,517 | €58,842 | +€2,326 | +4.1% |
| Income taxes | 67/77 | €12,631 | €13,567 | +€936 | +7.4% |
| Profit (loss) for the period | 9904 | €43,886 | €45,275 | +€1,390 | +3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €43,886 | €45,275 | +€1,390 | +3.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.