MASCOTTE: 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.
MASCOTTE
Largest movements
- Cash +€4,882
up €4,882 (+8.7%), from €55,932 to €60,814
mainly Other debts (+€3,646) and Depreciation (+€1,767)
- Receivables within one year +€2,176
up €2,176 (+58.9%), from €3,697 to €5,873
of which Trade receivables: +€4,058
- Tangible fixed assets -€1,767
down €1,767 (-46.4%), from €3,811 to €2,044
- Other debts +€3,646
up €3,646 (+98.9%), from €3,686 to €7,332
- Trade debts +€1,553
up €1,553 (+149.2%), from €1,041 to €2,594
- Profit (loss) carried forward +€1,460
up €1,460 (+95.4%), from €1,531 to €2,991
- Tax, wage and social debts -€1,121
down €1,121 (-34.3%), from €3,266 to €2,145
- Gross operating margin -€2,179
down €2,179 (-22.7%), from €9,579 to €7,400
- Taxes -€1,373
down €1,373 (-42.8%), from €3,206 to €1,834
- Other operating charges -€643
down €643 (-21.5%), from €2,991 to €2,348
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.
Cash bridge derived
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 | €69,319 | €74,857 | +€5,538 | +8.0% |
| Fixed assets | 21/28 | €4,135 | €2,368 | -€1,767 | -42.7% |
| Tangible fixed assets | 22/27 | €3,811 | €2,044 | -€1,767 | -46.4% |
| Plant, machinery and equipment | 23 | €3,811 | €2,044 | -€1,767 | -46.4% |
| Financial fixed assets | 28 | €324 | €324 | = | 0.0% |
| Current assets | 29/58 | €65,184 | €72,490 | +€7,305 | +11.2% |
| Stocks and contracts in progress | 3 | €1,380 | €1,380 | = | 0.0% |
| Stocks | 30/36 | €1,380 | €1,380 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,697 | €5,873 | +€2,176 | +58.9% |
| Trade receivables | 40 | €1,815 | €5,873 | +€4,058 | +223.6% |
| Other amounts receivable | 41 | €1,882 | - | -€1,882 | |
| Cash at bank and in hand | 54/58 | €55,932 | €60,814 | +€4,882 | +8.7% |
| Deferred charges and accrued income | 490/1 | €4,176 | €4,423 | +€247 | +5.9% |
| Total equity and liabilities | 10/49 | €69,319 | €74,857 | +€5,538 | +8.0% |
| Equity | 10/15 | €61,327 | €62,787 | +€1,460 | +2.4% |
| Contributions | 10/11 | €9,296 | €9,296 | = | 0.0% |
| Reserves | 13 | €50,500 | €50,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €49,880 | €49,880 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,531 | €2,991 | +€1,460 | +95.4% |
| Amounts payable | 17/49 | €7,993 | €12,071 | +€4,078 | +51.0% |
| Amounts payable within one year | 42/48 | €7,993 | €12,071 | +€4,078 | +51.0% |
| Trade debts | 44 | €1,041 | €2,594 | +€1,553 | +149.2% |
| Suppliers | 440/4 | €1,041 | €2,594 | +€1,553 | +149.2% |
| Taxes, remuneration and social security | 45 | €3,266 | €2,145 | -€1,121 | -34.3% |
| Taxes | 450/3 | €3,266 | €2,145 | -€1,121 | -34.3% |
| Other amounts payable | 47/48 | €3,686 | €7,332 | +€3,646 | +98.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,833 | €1,767 | -€65 | -3.6% |
| Other operating charges | 640/8 | €2,991 | €2,348 | -€643 | -21.5% |
| Gross operating margin | 9900 | €9,579 | €7,400 | -€2,179 | -22.7% |
| Operating profit (loss) | 9901 | €4,755 | €3,284 | -€1,471 | -30.9% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €44 | €1 | -€44 | -98.2% |
| Recurring financial charges | 65 | €44 | €1 | -€44 | -98.2% |
| Profit (loss) for the period before taxes | 9903 | €4,711 | €3,294 | -€1,417 | -30.1% |
| Income taxes | 67/77 | €3,206 | €1,834 | -€1,373 | -42.8% |
| Profit (loss) for the period | 9904 | €1,505 | €1,460 | -€45 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,505 | €1,460 | -€45 | -3.0% |
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 11 October 2026 via checked.be.