MASIRA: what changed
Two fiscal 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.
MASIRA
Largest movements
- Cash -€3,847
down €3,847 (-37.4%), from €10,291 to €6,444
mainly Net result for the year (-€3,847)
- Profit (loss) carried forward -€3,847
down €3,847 (-64.5%), from -€5,961 to -€9,808
- Contributions +€1,142
up €1,142 (+6.1%), from €18,592 to €19,734
- Reserves -€1,142
no longer reported in 2024 (was €1,142)
- Gross operating margin +€1,805
up €1,805 (+80.0%), from -€2,255 to -€450
- Taxes +€1,741
up €1,741 (+143.9%), from €1,210 to €2,951
- Financial charges -€575
down €575 (-90.7%), from €634 to €59
of which Non-recurring financial charges: -€475
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.
Cash bridge derived
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 | €17,621 | €13,774 | -€3,847 | -21.8% |
| Fixed assets | 21/28 | €2,500 | €2,500 | = | 0.0% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €15,121 | €11,274 | -€3,847 | -25.4% |
| Amounts receivable within one year | 40/41 | €4,830 | €4,830 | = | 0.0% |
| Other amounts receivable | 41 | €4,830 | €4,830 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,291 | €6,444 | -€3,847 | -37.4% |
| Total equity and liabilities | 10/49 | €17,621 | €13,774 | -€3,847 | -21.8% |
| Equity | 10/15 | €13,773 | €9,926 | -€3,847 | -27.9% |
| Contributions | 10/11 | €18,592 | €19,734 | +€1,142 | +6.1% |
| Reserves | 13 | €1,142 | - | -€1,142 | |
| Non-distributable reserves | 130/1 | €1,142 | - | -€1,142 | |
| Reserves not available under the articles | 1311 | €1,142 | - | -€1,142 | |
| Profit (loss) carried forward | 14 | -€5,961 | -€9,808 | -€3,847 | -64.5% |
| Amounts payable | 17/49 | €3,848 | €3,848 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,848 | €3,848 | = | 0.0% |
| Trade debts | 44 | €3,848 | €3,848 | = | 0.0% |
| Suppliers | 440/4 | €3,848 | €3,848 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€2,255 | -€450 | +€1,805 | +80.0% |
| Operating profit (loss) | 9901 | -€2,639 | -€837 | +€1,802 | +68.3% |
| Financial charges | 65/66B | €634 | €59 | -€575 | -90.7% |
| Recurring financial charges | 65 | €159 | €59 | -€100 | -62.9% |
| Non-recurring financial charges | 66B | €475 | - | -€475 | |
| Profit (loss) for the period before taxes | 9903 | -€3,273 | -€896 | +€2,377 | +72.6% |
| Income taxes | 67/77 | €1,210 | €2,951 | +€1,741 | +143.9% |
| Profit (loss) for the period | 9904 | -€4,483 | -€3,847 | +€636 | +14.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,483 | -€3,847 | +€636 | +14.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.