MASS CAR: 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 CAR
Largest movements
- Stocks and contracts -€23,356
down €23,356 (-80.0%), from €29,196 to €5,840
- Cash -€9,094
down €9,094 (-89.6%), from €10,145 to €1,051
mainly Net result for the year (-€22,449) and Receivables within one year (-€6,946)
- Receivables within one year +€6,946
up €6,946 (+612%), from €1,134 to €8,081
of which Trade receivables: +€6,946
- Profit (loss) carried forward -€22,449
down €22,449 (-572%), from -€3,926 to -€26,376
- Other debts -€5,095
down €5,095 (-14.8%), from €34,450 to €29,354
- Trade debts +€3,235
up €3,235 (+392%), from €826 to €4,061
- Tax, wage and social debts -€1,193
down €1,193 (-95.4%), from €1,251 to €57
- Gross operating margin -€19,177
down €19,177 (-745%), from -€2,575 to -€21,752
- Other operating charges -€868
down €868 (-63.5%), from €1,367 to €500
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 | €40,660 | €15,157 | -€25,503 | -62.7% |
| Fixed assets | 21/28 | €185 | €185 | = | 0.0% |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €40,475 | €14,972 | -€25,503 | -63.0% |
| Stocks and contracts in progress | 3 | €29,196 | €5,840 | -€23,356 | -80.0% |
| Stocks | 30/36 | €29,196 | €5,840 | -€23,356 | -80.0% |
| Amounts receivable within one year | 40/41 | €1,134 | €8,081 | +€6,946 | +612% |
| Trade receivables | 40 | - | €6,946 | +€6,946 | |
| Other amounts receivable | 41 | €1,134 | €1,134 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,145 | €1,051 | -€9,094 | -89.6% |
| Total equity and liabilities | 10/49 | €40,660 | €15,157 | -€25,503 | -62.7% |
| Equity | 10/15 | €4,134 | -€18,316 | -€22,449 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,926 | -€26,376 | -€22,449 | -572% |
| Amounts payable | 17/49 | €36,526 | €33,472 | -€3,054 | -8.4% |
| Amounts payable within one year | 42/48 | €36,526 | €33,472 | -€3,054 | -8.4% |
| Trade debts | 44 | €826 | €4,061 | +€3,235 | +392% |
| Suppliers | 440/4 | €826 | €4,061 | +€3,235 | +392% |
| Taxes, remuneration and social security | 45 | €1,251 | €57 | -€1,193 | -95.4% |
| Taxes | 450/3 | €1,251 | €57 | -€1,193 | -95.4% |
| Other amounts payable | 47/48 | €34,450 | €29,354 | -€5,095 | -14.8% |
| Non-recurring operating income | 76A | - | €0 | +€0 | |
| Other operating charges | 640/8 | €1,367 | €500 | -€868 | -63.5% |
| Non-recurring operating charges | 66A | - | €10 | +€10 | |
| Gross operating margin | 9900 | -€2,575 | -€21,752 | -€19,177 | -745% |
| Operating profit (loss) | 9901 | -€3,942 | -€22,262 | -€18,319 | -465% |
| Financial charges | 65/66B | €239 | €187 | -€51 | -21.4% |
| Recurring financial charges | 65 | €175 | €187 | +€12 | +6.9% |
| Non-recurring financial charges | 66B | €63 | - | -€63 | |
| Profit (loss) for the period before taxes | 9903 | -€4,181 | -€22,449 | -€18,268 | -437% |
| Profit (loss) for the period | 9904 | -€4,181 | -€22,449 | -€18,268 | -437% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,181 | -€22,449 | -€18,268 | -437% |
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 29 October 2026 via checked.be.