MASON JAN: 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.
MASON JAN
Largest movements
- Tangible fixed assets +€227,084
up €227,084 (+260.8%), from €87,060 to €314,144
of which Land and buildings: +€237,858
- Cash +€44,558
up €44,558 (+95.6%), from €46,623 to €91,181
mainly Debts after one year (+€160,173) and Net result for the year (+€98,770)
- Receivables within one year -€19,286
down €19,286 (-29.9%), from €64,502 to €45,216
of which Trade receivables: -€17,000
- Debts after one year +€160,173
new in 2025: €160,173
- Reserves +€50,000
up €50,000 (+25000.0%), from €200 to €50,200
of which Distributable reserves: +€50,000
- Current portion of long-term debt +€16,506
new in 2025: €16,506
- Tax, wage and social debts +€9,022
up €9,022 (+13.4%), from €67,509 to €76,531
of which Taxes: +€16,691
- Profit (loss) carried forward +€8,770
up €8,770 (+7.8%), from €112,170 to €120,939
- Gross operating margin +€119,166
up €119,166 (+36.7%), from €324,401 to €443,567
- Depreciation +€35,833
up €35,833 (+398.6%), from €8,990 to €44,823
- Taxes +€26,544
up €26,544 (+340.3%), from €7,800 to €34,344
- Financial charges +€8,075
up €8,075 (+1075.3%), from €751 to €8,826
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 | €198,438 | €450,794 | +€252,356 | +127.2% |
| Fixed assets | 21/28 | €87,060 | €314,144 | +€227,084 | +260.8% |
| Tangible fixed assets | 22/27 | €87,060 | €314,144 | +€227,084 | +260.8% |
| Land and buildings | 22 | - | €237,858 | +€237,858 | |
| Plant, machinery and equipment | 23 | €10,948 | €15,089 | +€4,141 | +37.8% |
| Furniture and vehicles | 24 | €76,112 | €61,196 | -€14,916 | -19.6% |
| Current assets | 29/58 | €111,378 | €136,650 | +€25,272 | +22.7% |
| Stocks and contracts in progress | 3 | €254 | €254 | = | 0.0% |
| Stocks | 30/36 | €254 | €254 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €64,502 | €45,216 | -€19,286 | -29.9% |
| Trade receivables | 40 | €21,000 | €4,000 | -€17,000 | -81.0% |
| Other amounts receivable | 41 | €43,502 | €41,216 | -€2,286 | -5.3% |
| Cash at bank and in hand | 54/58 | €46,623 | €91,181 | +€44,558 | +95.6% |
| Total equity and liabilities | 10/49 | €198,438 | €450,794 | +€252,356 | +127.2% |
| Equity | 10/15 | €114,370 | €173,139 | +€58,770 | +51.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Reserves | 13 | €200 | €50,200 | +€50,000 | +25000.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Distributable reserves | 133 | - | €50,000 | +€50,000 | |
| Profit (loss) carried forward | 14 | €112,170 | €120,939 | +€8,770 | +7.8% |
| Amounts payable | 17/49 | €84,069 | €277,655 | +€193,586 | +230.3% |
| Amounts payable after more than one year | 17 | - | €160,173 | +€160,173 | |
| Financial debts | 170/4 | - | €160,173 | +€160,173 | |
| Amounts payable within one year | 42/48 | €84,069 | €117,482 | +€33,414 | +39.7% |
| Current portion of amounts payable after more than one year | 42 | - | €16,506 | +€16,506 | |
| Trade debts | 44 | €235 | €4,464 | +€4,229 | +1801.3% |
| Suppliers | 440/4 | €235 | €4,464 | +€4,229 | +1801.3% |
| Taxes, remuneration and social security | 45 | €67,509 | €76,531 | +€9,022 | +13.4% |
| Taxes | 450/3 | €26,666 | €43,357 | +€16,691 | +62.6% |
| Remuneration and social security | 454/9 | €40,843 | €33,174 | -€7,669 | -18.8% |
| Other amounts payable | 47/48 | €16,325 | €19,981 | +€3,656 | +22.4% |
| Remuneration, social security and pensions | 62 | €247,746 | €244,800 | -€2,946 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,990 | €44,823 | +€35,833 | +398.6% |
| Other operating charges | 640/8 | €12,242 | €12,004 | -€238 | -1.9% |
| Gross operating margin | 9900 | €324,401 | €443,567 | +€119,166 | +36.7% |
| Operating profit (loss) | 9901 | €55,423 | €141,940 | +€86,517 | +156.1% |
| Financial income | 75/76B | €2 | €0 | -€2 | -98.8% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -98.8% |
| Financial charges | 65/66B | €751 | €8,826 | +€8,075 | +1075.3% |
| Recurring financial charges | 65 | €751 | €8,826 | +€8,075 | +1075.3% |
| Profit (loss) for the period before taxes | 9903 | €54,674 | €133,114 | +€78,440 | +143.5% |
| Income taxes | 67/77 | €7,800 | €34,344 | +€26,544 | +340.3% |
| Profit (loss) for the period | 9904 | €46,874 | €98,770 | +€51,896 | +110.7% |
| Profit (loss) for the period to be appropriated | 9905 | €46,874 | €98,770 | +€51,896 | +110.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.