MASS Consulting: 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 Consulting
Largest movements
- Cash -€79,785
down €79,785 (-48.9%), from €163,167 to €83,382
- Tangible fixed assets +€8,119
up €8,119 (+1874.9%), from €433 to €8,552
- Receivables within one year +€6,864
up €6,864 (+42.4%), from €16,206 to €23,070
of which Trade receivables: +€6,864
- Profit (loss) carried forward -€133,304
down €133,304 (-100.0%), from €133,306 to €2
- Other debts +€79,263
up €79,263 (+6487.3%), from €1,222 to €80,485
- Tax, wage and social debts -€8,628
down €8,628 (-26.0%), from €33,213 to €24,585
of which Remuneration and social security: -€12,303
- Gross operating margin +€56,963
up €56,963 (+105.6%), from €53,959 to €110,922
- Taxes +€13,286
up €13,286 (+107.6%), from €12,350 to €25,637
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €180,089 | €115,848 | -€64,241 | -35.7% |
| Fixed assets | 21/28 | €433 | €8,552 | +€8,119 | +1874.9% |
| Tangible fixed assets | 22/27 | €433 | €8,552 | +€8,119 | +1874.9% |
| Furniture and vehicles | 24 | €433 | €8,552 | +€8,119 | +1874.9% |
| Current assets | 29/58 | €179,656 | €107,296 | -€72,360 | -40.3% |
| Amounts receivable within one year | 40/41 | €16,206 | €23,070 | +€6,864 | +42.4% |
| Trade receivables | 40 | €16,206 | €23,070 | +€6,864 | +42.4% |
| Other amounts receivable | 41 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €163,167 | €83,382 | -€79,785 | -48.9% |
| Deferred charges and accrued income | 490/1 | €282 | €843 | +€561 | +198.6% |
| Total equity and liabilities | 10/49 | €180,089 | €115,848 | -€64,241 | -35.7% |
| Equity | 10/15 | €143,306 | €10,002 | -€133,304 | -93.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €133,306 | €2 | -€133,304 | -100.0% |
| Amounts payable | 17/49 | €36,782 | €105,845 | +€69,063 | +187.8% |
| Amounts payable within one year | 42/48 | €36,782 | €105,845 | +€69,063 | +187.8% |
| Trade debts | 44 | €2,347 | €775 | -€1,572 | -67.0% |
| Suppliers | 440/4 | €2,347 | €775 | -€1,572 | -67.0% |
| Taxes, remuneration and social security | 45 | €33,213 | €24,585 | -€8,628 | -26.0% |
| Taxes | 450/3 | €20,910 | €24,585 | +€3,675 | +17.6% |
| Remuneration and social security | 454/9 | €12,303 | - | -€12,303 | |
| Other amounts payable | 47/48 | €1,222 | €80,485 | +€79,263 | +6487.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €228 | €205 | -€23 | -10.1% |
| Other operating charges | 640/8 | €830 | €927 | +€97 | +11.7% |
| Gross operating margin | 9900 | €53,959 | €110,922 | +€56,963 | +105.6% |
| Operating profit (loss) | 9901 | €52,901 | €109,790 | +€56,889 | +107.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €335 | €218 | -€117 | -34.9% |
| Recurring financial charges | 65 | €335 | €218 | -€117 | -34.9% |
| Profit (loss) for the period before taxes | 9903 | €52,566 | €109,572 | +€57,006 | +108.4% |
| Income taxes | 67/77 | €12,350 | €25,637 | +€13,286 | +107.6% |
| Profit (loss) for the period | 9904 | €40,216 | €83,936 | +€43,720 | +108.7% |
| Profit (loss) for the period to be appropriated | 9905 | €40,216 | €83,936 | +€43,720 | +108.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.