Masomi: 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.
Masomi
Largest movements
- Tangible fixed assets -€87,007
down €87,007 (-10.7%), from €814,349 to €727,342
of which Furniture and vehicles: -€87,007
- Cash -€61,985
down €61,985 (-70.3%), from €88,195 to €26,210
mainly Debts after one year (-€189,223) and Tax, wage and social debts (-€44,919)
- Receivables within one year +€35,562
up €35,562 (+103.5%), from €34,359 to €69,921
- Receivables after one year +€32,000
up €32,000, from €0 to €32,000
- Debts after one year -€189,223
down €189,223 (-39.7%), from €476,070 to €286,847
- Profit (loss) carried forward +€159,199
up €159,199 (+46.7%), from €340,600 to €499,799
- Tax, wage and social debts -€44,919
down €44,919 (-41.9%), from €107,174 to €62,255
- Gross operating margin +€43,092
up €43,092 (+17.0%), from €253,879 to €296,971
- Depreciation +€32,438
up €32,438 (+59.4%), from €54,569 to €87,007
- Taxes +€4,121
up €4,121 (+9.1%), from €45,462 to €49,582
- Financial charges -€3,785
down €3,785 (-72.0%), from €5,255 to €1,470
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 | €936,984 | €857,464 | -€79,520 | -8.5% |
| Fixed assets | 21/28 | €814,349 | €727,342 | -€87,007 | -10.7% |
| Tangible fixed assets | 22/27 | €814,349 | €727,342 | -€87,007 | -10.7% |
| Furniture and vehicles | 24 | €814,349 | €727,342 | -€87,007 | -10.7% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €122,635 | €130,122 | +€7,486 | +6.1% |
| Amounts receivable after more than one year | 29 | €0 | €32,000 | +€32,000 | |
| Other amounts receivable | 291 | €0 | €32,000 | +€32,000 | |
| Amounts receivable within one year | 40/41 | €34,359 | €69,921 | +€35,562 | +103.5% |
| Trade receivables | 40 | €34,359 | €69,921 | +€35,562 | +103.5% |
| Cash at bank and in hand | 54/58 | €88,195 | €26,210 | -€61,985 | -70.3% |
| Deferred charges and accrued income | 490/1 | €81 | €1,990 | +€1,909 | +2350.7% |
| Total equity and liabilities | 10/49 | €936,984 | €857,464 | -€79,520 | -8.5% |
| Equity | 10/15 | €345,600 | €504,799 | +€159,199 | +46.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €340,600 | €499,799 | +€159,199 | +46.7% |
| Amounts payable | 17/49 | €591,384 | €352,665 | -€238,719 | -40.4% |
| Amounts payable after more than one year | 17 | €476,070 | €286,847 | -€189,223 | -39.7% |
| Financial debts | 170/4 | €476,070 | €286,847 | -€189,223 | -39.7% |
| Amounts payable within one year | 42/48 | €115,314 | €65,818 | -€49,496 | -42.9% |
| Trade debts | 44 | €1,139 | €3,563 | +€2,424 | +212.9% |
| Suppliers | 440/4 | €1,139 | €3,563 | +€2,424 | +212.9% |
| Taxes, remuneration and social security | 45 | €107,174 | €62,255 | -€44,919 | -41.9% |
| Taxes | 450/3 | €107,174 | €62,255 | -€44,919 | -41.9% |
| Other amounts payable | 47/48 | €7,002 | €0 | -€7,002 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,569 | €87,007 | +€32,438 | +59.4% |
| Other operating charges | 640/8 | €969 | €785 | -€184 | -19.0% |
| Gross operating margin | 9900 | €253,879 | €296,971 | +€43,092 | +17.0% |
| Operating profit (loss) | 9901 | €198,341 | €209,179 | +€10,838 | +5.5% |
| Financial income | 75/76B | €54 | €1,072 | +€1,018 | +1885.8% |
| Recurring financial income | 75 | €54 | €1,072 | +€1,018 | +1885.8% |
| Financial charges | 65/66B | €5,255 | €1,470 | -€3,785 | -72.0% |
| Recurring financial charges | 65 | €5,255 | €1,470 | -€3,785 | -72.0% |
| Profit (loss) for the period before taxes | 9903 | €193,139 | €208,781 | +€15,642 | +8.1% |
| Income taxes | 67/77 | €45,462 | €49,582 | +€4,121 | +9.1% |
| Profit (loss) for the period | 9904 | €147,677 | €159,199 | +€11,521 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €147,677 | €159,199 | +€11,521 | +7.8% |
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.