MASON-IT: 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.
MASON-IT
Largest movements
- Tangible fixed assets +€23,483
up €23,483 (+236.3%), from €9,939 to €33,422
of which Furniture and vehicles: +€21,205
- Cash +€12,214
up €12,214 (+15.5%), from €78,803 to €91,017
mainly Net result for the year (+€17,404) and Current investments (+€12,128)
- Current investments -€12,128
down €12,128 (-28.6%), from €42,452 to €30,323
- Receivables within one year +€2,628
up €2,628 (+8.2%), from €32,087 to €34,715
of which Other amounts receivable: +€6,704
- Tax, wage and social debts +€10,356
up €10,356 (+258.9%), from €4,000 to €14,356
of which Taxes: +€10,353
- Current portion of long-term debt +€8,015
new in 2025: €8,015
- Debts after one year +€5,597
new in 2025: €5,597
- Other debts -€4,062
down €4,062 (-21.7%), from €18,712 to €14,650
- Trade debts +€3,642
up €3,642 (+70.7%), from €5,151 to €8,793
- Gross operating margin -€14,602
down €14,602 (-31.1%), from €46,991 to €32,389
- Taxes -€8,215
down €8,215 (-55.6%), from €14,776 to €6,561
- Financial income -€7,992
down €7,992 (-75.3%), from €10,607 to €2,615
- Depreciation +€5,938
up €5,938 (+274.3%), from €2,165 to €8,103
- Staff costs -€1,379
down €1,379 (-94.1%), from €1,465 to €86
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 | €167,293 | €192,980 | +€25,687 | +15.4% |
| Fixed assets | 21/28 | €9,939 | €33,422 | +€23,483 | +236.3% |
| Tangible fixed assets | 22/27 | €9,939 | €33,422 | +€23,483 | +236.3% |
| Plant, machinery and equipment | 23 | - | €2,278 | +€2,278 | |
| Furniture and vehicles | 24 | €9,939 | €31,144 | +€21,205 | +213.4% |
| Current assets | 29/58 | €157,354 | €159,558 | +€2,204 | +1.4% |
| Amounts receivable within one year | 40/41 | €32,087 | €34,715 | +€2,628 | +8.2% |
| Trade receivables | 40 | €25,988 | €21,911 | -€4,077 | -15.7% |
| Other amounts receivable | 41 | €6,099 | €12,804 | +€6,704 | +109.9% |
| Current investments | 50/53 | €42,452 | €30,323 | -€12,128 | -28.6% |
| Cash at bank and in hand | 54/58 | €78,803 | €91,017 | +€12,214 | +15.5% |
| Deferred charges and accrued income | 490/1 | €4,013 | €3,503 | -€510 | -12.7% |
| Total equity and liabilities | 10/49 | €167,293 | €192,980 | +€25,687 | +15.4% |
| Equity | 10/15 | €138,814 | €141,568 | +€2,754 | +2.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €41,860 | €43,710 | +€1,850 | +4.4% |
| Distributable reserves | 133 | €41,860 | €43,710 | +€1,850 | +4.4% |
| Profit (loss) carried forward | 14 | €90,754 | €91,658 | +€904 | +1.0% |
| Amounts payable | 17/49 | €28,479 | €51,412 | +€22,933 | +80.5% |
| Amounts payable after more than one year | 17 | - | €5,597 | +€5,597 | |
| Financial debts | 170/4 | - | €5,597 | +€5,597 | |
| Amounts payable within one year | 42/48 | €27,863 | €45,814 | +€17,951 | +64.4% |
| Current portion of amounts payable after more than one year | 42 | - | €8,015 | +€8,015 | |
| Trade debts | 44 | €5,151 | €8,793 | +€3,642 | +70.7% |
| Suppliers | 440/4 | €5,151 | €8,793 | +€3,642 | +70.7% |
| Taxes, remuneration and social security | 45 | €4,000 | €14,356 | +€10,356 | +258.9% |
| Taxes | 450/3 | €1,000 | €11,353 | +€10,353 | +1035.3% |
| Remuneration and social security | 454/9 | €3,000 | €3,003 | +€3 | +0.1% |
| Other amounts payable | 47/48 | €18,712 | €14,650 | -€4,062 | -21.7% |
| Accrued charges and deferred income | 492/3 | €616 | €0 | -€616 | -100.0% |
| Remuneration, social security and pensions | 62 | €1,465 | €86 | -€1,379 | -94.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,165 | €8,103 | +€5,938 | +274.3% |
| Other operating charges | 640/8 | €588 | €649 | +€61 | +10.3% |
| Non-recurring operating charges | 66A | €246 | €225 | -€22 | -8.8% |
| Gross operating margin | 9900 | €46,991 | €32,389 | -€14,602 | -31.1% |
| Operating profit (loss) | 9901 | €42,527 | €23,327 | -€19,200 | -45.1% |
| Financial income | 75/76B | €10,607 | €2,615 | -€7,992 | -75.3% |
| Recurring financial income | 75 | €10,607 | €2,615 | -€7,992 | -75.3% |
| Financial charges | 65/66B | €2,442 | €1,977 | -€464 | -19.0% |
| Recurring financial charges | 65 | €2,442 | €1,977 | -€464 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €50,692 | €23,965 | -€26,728 | -52.7% |
| Income taxes | 67/77 | €14,776 | €6,561 | -€8,215 | -55.6% |
| Profit (loss) for the period | 9904 | €35,917 | €17,404 | -€18,513 | -51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,917 | €17,404 | -€18,513 | -51.5% |
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 12 October 2026 via checked.be.