MASS architects: 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.
MASS architects
Largest movements
- Cash -€46,533
down €46,533 (-33.4%), from €139,214 to €92,682
mainly Contributions, distributions and other (-€122,584) and Investment in fixed assets (net) (-€20,987)
- Receivables within one year +€15,165
up €15,165 (+50.4%), from €30,090 to €45,255
of which Other amounts receivable: +€13,422
- Deferred charges and accrued income -€5,396
down €5,396 (-26.0%), from €20,770 to €15,375
- Reserves -€119,604
down €119,604 (-43.8%), from €273,234 to €153,630
of which Distributable reserves: -€119,604
- Other debts +€105,370
up €105,370 (+186%), from €56,599 to €161,968
- Tax, wage and social debts -€12,785
down €12,785 (-57.3%), from €22,308 to €9,523
- Debts after one year -€7,986
down €7,986 (-32.4%), from €24,634 to €16,648
- Taxes +€11,083
up €11,083, from -€6,547 to €4,536
- Gross operating margin +€6,443
up €6,443 (+29.1%), from €22,132 to €28,575
- Financial charges -€2,431
down €2,431 (-50.1%), from €4,851 to €2,420
- Depreciation +€1,841
up €1,841 (+9.3%), from €19,843 to €21,684
- Financial income -€1,142
down €1,142 (-18.1%), from €6,322 to €5,180
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.
Derived cash bridge
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 | €445,650 | €412,324 | -€33,327 | -7.5% |
| Fixed assets | 21/28 | €130,971 | €130,275 | -€697 | -0.5% |
| Tangible fixed assets | 22/27 | €125,528 | €124,832 | -€697 | -0.6% |
| Land and buildings | 22 | €114,300 | €102,502 | -€11,798 | -10.3% |
| Furniture and vehicles | 24 | €5,333 | €18,517 | +€13,184 | +247% |
| Leasing and similar rights | 25 | €5,895 | €3,812 | -€2,083 | -35.3% |
| Financial fixed assets | 28 | €5,443 | €5,443 | = | 0.0% |
| Current assets | 29/58 | €314,679 | €282,049 | -€32,630 | -10.4% |
| Amounts receivable after more than one year | 29 | €124,605 | €128,738 | +€4,133 | +3.3% |
| Other amounts receivable | 291 | €124,605 | €128,738 | +€4,133 | +3.3% |
| Amounts receivable within one year | 40/41 | €30,090 | €45,255 | +€15,165 | +50.4% |
| Trade receivables | 40 | €22,361 | €24,104 | +€1,743 | +7.8% |
| Other amounts receivable | 41 | €7,729 | €21,150 | +€13,422 | +174% |
| Cash at bank and in hand | 54/58 | €139,214 | €92,682 | -€46,533 | -33.4% |
| Deferred charges and accrued income | 490/1 | €20,770 | €15,375 | -€5,396 | -26.0% |
| Total equity and liabilities | 10/49 | €445,650 | €412,324 | -€33,327 | -7.5% |
| Equity | 10/15 | €319,177 | €199,574 | -€119,604 | -37.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €273,234 | €153,630 | -€119,604 | -43.8% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €271,234 | €151,630 | -€119,604 | -44.1% |
| Profit (loss) carried forward | 14 | €25,943 | €25,943 | = | 0.0% |
| Amounts payable | 17/49 | €126,473 | €212,750 | +€86,277 | +68.2% |
| Amounts payable after more than one year | 17 | €24,634 | €16,648 | -€7,986 | -32.4% |
| Financial debts | 170/4 | €24,634 | €16,648 | -€7,986 | -32.4% |
| Amounts payable within one year | 42/48 | €101,469 | €195,768 | +€94,299 | +92.9% |
| Current portion of amounts payable after more than one year | 42 | €15,040 | €13,986 | -€1,054 | -7.0% |
| Trade debts | 44 | €7,522 | €10,290 | +€2,768 | +36.8% |
| Suppliers | 440/4 | €7,522 | €10,290 | +€2,768 | +36.8% |
| Taxes, remuneration and social security | 45 | €22,308 | €9,523 | -€12,785 | -57.3% |
| Taxes | 450/3 | €22,308 | €9,523 | -€12,785 | -57.3% |
| Other amounts payable | 47/48 | €56,599 | €161,968 | +€105,370 | +186% |
| Accrued charges and deferred income | 492/3 | €371 | €334 | -€37 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,843 | €21,684 | +€1,841 | +9.3% |
| Other operating charges | 640/8 | €2,163 | €2,135 | -€28 | -1.3% |
| Gross operating margin | 9900 | €22,132 | €28,575 | +€6,443 | +29.1% |
| Operating profit (loss) | 9901 | €125 | €4,756 | +€4,631 | +3,700% |
| Financial income | 75/76B | €6,322 | €5,180 | -€1,142 | -18.1% |
| Recurring financial income | 75 | €6,322 | €5,180 | -€1,142 | -18.1% |
| Financial charges | 65/66B | €4,851 | €2,420 | -€2,431 | -50.1% |
| Recurring financial charges | 65 | €4,851 | €2,420 | -€2,431 | -50.1% |
| Profit (loss) for the period before taxes | 9903 | €1,596 | €7,516 | +€5,920 | +371% |
| Income taxes | 67/77 | -€6,547 | €4,536 | +€11,083 | |
| Profit (loss) for the period | 9904 | €8,143 | €2,980 | -€5,163 | -63.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,143 | €2,980 | -€5,163 | -63.4% |
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 22 October 2026 via checked.be.