MASS COMMUNICATION: 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.
MASS COMMUNICATION
Largest movements
- Tangible fixed assets -€13,441
down €13,441 (-3.8%), from €350,734 to €337,293
of which Land and buildings: -€10,504
- Profit (loss) carried forward -€9,328
down €9,328 (-8.4%), from €110,744 to €101,416
- Reserves -€4,796
down €4,796 (-3.9%), from €123,501 to €118,705
of which Tax-exempt reserves: -€4,796
- Gross operating margin -€2,174
down €2,174, from €1,331 to -€843
- Other operating charges -€794
down €794 (-37.3%), from €2,127 to €1,333
- Depreciation -€423
down €423 (-3.0%), from €13,863 to €13,441
- Financial charges -€257
down €257 (-70.7%), from €364 to €107
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 | €382,634 | €366,353 | -€16,281 | -4.3% |
| Fixed assets | 21/28 | €351,051 | €337,610 | -€13,441 | -3.8% |
| Tangible fixed assets | 22/27 | €350,734 | €337,293 | -€13,441 | -3.8% |
| Land and buildings | 22 | €344,413 | €333,910 | -€10,504 | -3.0% |
| Plant, machinery and equipment | 23 | €1,449 | €537 | -€912 | -63.0% |
| Furniture and vehicles | 24 | €4,872 | €2,847 | -€2,025 | -41.6% |
| Financial fixed assets | 28 | €317 | €317 | = | 0.0% |
| Current assets | 29/58 | €31,583 | €28,743 | -€2,840 | -9.0% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €30,543 | €27,484 | -€3,059 | -10.0% |
| Deferred charges and accrued income | 490/1 | €1,040 | €1,259 | +€219 | +21.1% |
| Total equity and liabilities | 10/49 | €382,634 | €366,353 | -€16,281 | -4.3% |
| Equity | 10/15 | €246,645 | €232,521 | -€14,124 | -5.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €123,501 | €118,705 | -€4,796 | -3.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €121,641 | €116,845 | -€4,796 | -3.9% |
| Profit (loss) carried forward | 14 | €110,744 | €101,416 | -€9,328 | -8.4% |
| Provisions and deferred taxes | 16 | €36,017 | €34,418 | -€1,599 | -4.4% |
| Deferred taxes | 168 | €36,017 | €34,418 | -€1,599 | -4.4% |
| Amounts payable | 17/49 | €99,972 | €99,414 | -€558 | -0.6% |
| Amounts payable after more than one year | 17 | €97,500 | €97,500 | = | 0.0% |
| Financial debts | 170/4 | €97,500 | €97,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,472 | €1,314 | -€1,158 | -46.8% |
| Trade debts | 44 | €1,687 | €1,286 | -€401 | -23.8% |
| Suppliers | 440/4 | €1,687 | €1,286 | -€401 | -23.8% |
| Other amounts payable | 47/48 | €784 | €27 | -€757 | -96.5% |
| Accrued charges and deferred income | 492/3 | - | €600 | +€600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,863 | €13,441 | -€423 | -3.0% |
| Other operating charges | 640/8 | €2,127 | €1,333 | -€794 | -37.3% |
| Gross operating margin | 9900 | €1,331 | -€843 | -€2,174 | |
| Operating profit (loss) | 9901 | -€14,659 | -€15,616 | -€957 | -6.5% |
| Financial income | 75/76B | €13 | €0 | -€13 | -100.0% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -100.0% |
| Financial charges | 65/66B | €364 | €107 | -€257 | -70.7% |
| Recurring financial charges | 65 | €364 | €107 | -€257 | -70.7% |
| Profit (loss) for the period before taxes | 9903 | -€15,010 | -€15,723 | -€713 | -4.7% |
| Transfer from deferred taxes | 780 | €1,599 | €1,599 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€13,411 | -€14,124 | -€713 | -5.3% |
| Transfer from tax-exempt reserves | 789 | €4,796 | €4,796 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,615 | -€9,328 | -€713 | -8.3% |
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 30 September 2026 via checked.be.