MASS Concept: 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 Concept
Largest movements
- Tangible fixed assets -€6,141
down €6,141 (-58.1%), from €10,560 to €4,420
of which Plant, machinery and equipment: -€3,263
- Receivables within one year +€3,398
up €3,398 (+47.3%), from €7,183 to €10,582
of which Other amounts receivable: +€3,398
- Cash +€1,502
up €1,502 (+49.0%), from €3,066 to €4,568
mainly Depreciation (+€6,141) and Trade debts (+€144)
- Other debts -€946
no longer reported in 2025 (was €946)
- Tax, wage and social debts -€309
down €309 (-6.0%), from €5,140 to €4,831
- Gross operating margin -€19,843
down €19,843 (-72.1%), from €27,540 to €7,697
- Taxes -€2,681
down €2,681 (-71.8%), from €3,732 to €1,052
- Depreciation +€785
up €785 (+14.6%), from €5,356 to €6,141
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 | €20,810 | €19,569 | -€1,241 | -6.0% |
| Fixed assets | 21/28 | €10,560 | €4,420 | -€6,141 | -58.1% |
| Tangible fixed assets | 22/27 | €10,560 | €4,420 | -€6,141 | -58.1% |
| Plant, machinery and equipment | 23 | €5,786 | €2,523 | -€3,263 | -56.4% |
| Furniture and vehicles | 24 | €4,774 | €1,896 | -€2,878 | -60.3% |
| Current assets | 29/58 | €10,250 | €15,149 | +€4,900 | +47.8% |
| Amounts receivable within one year | 40/41 | €7,183 | €10,582 | +€3,398 | +47.3% |
| Trade receivables | 40 | €7,183 | €7,183 | = | 0.0% |
| Other amounts receivable | 41 | - | €3,398 | +€3,398 | |
| Cash at bank and in hand | 54/58 | €3,066 | €4,568 | +€1,502 | +49.0% |
| Total equity and liabilities | 10/49 | €20,810 | €19,569 | -€1,241 | -6.0% |
| Equity | 10/15 | €14,279 | €14,150 | -€129 | -0.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,179 | €13,050 | -€129 | -1.0% |
| Amounts payable | 17/49 | €6,530 | €5,419 | -€1,111 | -17.0% |
| Amounts payable within one year | 42/48 | €6,530 | €5,419 | -€1,111 | -17.0% |
| Trade debts | 44 | €444 | €588 | +€144 | +32.4% |
| Suppliers | 440/4 | €444 | €588 | +€144 | +32.4% |
| Taxes, remuneration and social security | 45 | €5,140 | €4,831 | -€309 | -6.0% |
| Taxes | 450/3 | €5,140 | €4,831 | -€309 | -6.0% |
| Other amounts payable | 47/48 | €946 | - | -€946 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,356 | €6,141 | +€785 | +14.6% |
| Other operating charges | 640/8 | €481 | €517 | +€36 | +7.5% |
| Gross operating margin | 9900 | €27,540 | €7,697 | -€19,843 | -72.1% |
| Operating profit (loss) | 9901 | €21,703 | €1,039 | -€20,664 | -95.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €107 | €117 | +€10 | +9.8% |
| Recurring financial charges | 65 | €107 | €117 | +€10 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €21,596 | €922 | -€20,674 | -95.7% |
| Income taxes | 67/77 | €3,732 | €1,052 | -€2,681 | -71.8% |
| Profit (loss) for the period | 9904 | €17,864 | -€129 | -€17,994 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,864 | -€129 | -€17,994 |
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 11 October 2026 via checked.be.