MASONIBER: 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.
MASONIBER
Largest movements
- Tangible fixed assets -€34,165
down €34,165 (-3.8%), from €906,165 to €872,000
of which Land and buildings: -€33,198
- Cash +€25,729
up €25,729 (+52.9%), from €48,617 to €74,347
mainly Depreciation (+€35,361) and Other debts (+€22,325)
- Reserves -€38,497
down €38,497 (-4.6%), from €845,446 to €806,949
of which Tax-exempt reserves: -€38,497
- Other debts +€22,325
new in 2025: €22,325
- Gross operating margin +€26,479
up €26,479 (+2047.0%), from €1,294 to €27,772
- Depreciation -€1,964
down €1,964 (-5.3%), from €37,325 to €35,361
- Other operating charges +€921
up €921 (+9.0%), from €10,278 to €11,199
- Financial income +€606
up €606 (+58.5%), from €1,036 to €1,641
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 | €998,470 | €980,554 | -€17,916 | -1.8% |
| Fixed assets | 21/28 | €906,170 | €872,005 | -€34,165 | -3.8% |
| Tangible fixed assets | 22/27 | €906,165 | €872,000 | -€34,165 | -3.8% |
| Land and buildings | 22 | €885,247 | €852,050 | -€33,198 | -3.8% |
| Plant, machinery and equipment | 23 | €20,198 | €19,231 | -€968 | -4.8% |
| Furniture and vehicles | 24 | €720 | €720 | = | 0.0% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €92,300 | €108,549 | +€16,249 | +17.6% |
| Amounts receivable within one year | 40/41 | €39,663 | €29,837 | -€9,826 | -24.8% |
| Other amounts receivable | 41 | €39,663 | €29,837 | -€9,826 | -24.8% |
| Cash at bank and in hand | 54/58 | €48,617 | €74,347 | +€25,729 | +52.9% |
| Deferred charges and accrued income | 490/1 | €4,020 | €4,366 | +€346 | +8.6% |
| Total equity and liabilities | 10/49 | €998,470 | €980,554 | -€17,916 | -1.8% |
| Equity | 10/15 | €840,978 | €807,751 | -€33,228 | -4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €845,446 | €806,949 | -€38,497 | -4.6% |
| Tax-exempt reserves | 132 | €408,669 | €370,172 | -€38,497 | -9.4% |
| Distributable reserves | 133 | €436,777 | €436,777 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,068 | -€17,799 | +€5,269 | +22.8% |
| Provisions and deferred taxes | 16 | €157,025 | €149,303 | -€7,722 | -4.9% |
| Deferred taxes | 168 | €157,025 | €149,303 | -€7,722 | -4.9% |
| Amounts payable | 17/49 | €466 | €23,500 | +€23,034 | +4939.9% |
| Amounts payable within one year | 42/48 | €466 | €23,500 | +€23,034 | +4939.9% |
| Trade debts | 44 | €303 | - | -€303 | |
| Suppliers | 440/4 | €303 | - | -€303 | |
| Taxes, remuneration and social security | 45 | €163 | €1,175 | +€1,012 | +619.6% |
| Taxes | 450/3 | €163 | €1,175 | +€1,012 | +619.6% |
| Other amounts payable | 47/48 | - | €22,325 | +€22,325 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,325 | €35,361 | -€1,964 | -5.3% |
| Other operating charges | 640/8 | €10,278 | €11,199 | +€921 | +9.0% |
| Gross operating margin | 9900 | €1,294 | €27,772 | +€26,479 | +2047.0% |
| Operating profit (loss) | 9901 | -€46,309 | -€18,788 | +€27,521 | +59.4% |
| Financial income | 75/76B | €1,036 | €1,641 | +€606 | +58.5% |
| Recurring financial income | 75 | €1,036 | €1,641 | +€606 | +58.5% |
| Financial charges | 65/66B | €298 | €103 | -€196 | -65.6% |
| Recurring financial charges | 65 | €298 | €103 | -€196 | -65.6% |
| Profit (loss) for the period before taxes | 9903 | -€45,572 | -€17,249 | +€28,323 | +62.1% |
| Transfer from deferred taxes | 780 | €7,722 | €7,722 | = | 0.0% |
| Income taxes | 67/77 | €214 | €201 | -€13 | -6.3% |
| Profit (loss) for the period | 9904 | -€38,064 | -€9,728 | +€28,337 | +74.4% |
| Transfer from tax-exempt reserves | 789 | €14,997 | €14,997 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,068 | €5,269 | +€28,337 |
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 1 October 2026 via checked.be.