Massage Lab: 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.
Massage Lab
Largest movements
- Receivables within one year +€6,586
up €6,586 (+312%), from €2,114 to €8,700
of which Trade receivables: +€6,604
- Cash -€2,789
down €2,789 (-22.0%), from €12,705 to €9,916
mainly Net result for the year (-€16,912) and Receivables within one year (-€6,586)
- Tangible fixed assets -€711
down €711 (-35.2%), from €2,022 to €1,310
- Profit (loss) carried forward -€16,912
new in 2025: -€16,912
- Other debts +€13,446
up €13,446 (+9,398%), from €143 to €13,589
- Trade debts +€10,318
up €10,318 (+366%), from €2,821 to €13,139
- Tax, wage and social debts -€3,652
down €3,652 (-38.7%), from €9,432 to €5,780
of which Taxes: -€6,077
- Gross operating margin -€10,266
down €10,266 (-77.0%), from €13,341 to €3,075
- Staff costs +€10,003
up €10,003 (+163%), from €6,122 to €16,125
- Financial charges +€2,003
up €2,003 (+400%), from €501 to €2,503
of which Financial charges: +€1,763
- Taxes -€1,765
down €1,765 (-87.0%), from €2,028 to €263
- Depreciation +€599
up €599 (+532%), from €113 to €711
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 | €16,866 | €20,066 | +€3,200 | +19.0% |
| Fixed assets | 21/28 | €2,022 | €1,310 | -€711 | -35.2% |
| Tangible fixed assets | 22/27 | €2,022 | €1,310 | -€711 | -35.2% |
| Plant, machinery and equipment | 23 | €2,022 | €1,310 | -€711 | -35.2% |
| Current assets | 29/58 | €14,844 | €18,756 | +€3,912 | +26.4% |
| Amounts receivable within one year | 40/41 | €2,114 | €8,700 | +€6,586 | +312% |
| Trade receivables | 40 | €2,096 | €8,700 | +€6,604 | +315% |
| Other amounts receivable | 41 | €18 | €0 | -€18 | -100% |
| Cash at bank and in hand | 54/58 | €12,705 | €9,916 | -€2,789 | -22.0% |
| Deferred charges and accrued income | 490/1 | €25 | €140 | +€115 | +460% |
| Total equity and liabilities | 10/49 | €16,866 | €20,066 | +€3,200 | +19.0% |
| Equity | 10/15 | €4,471 | -€12,441 | -€16,912 | |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €3,971 | €3,971 | = | 0.0% |
| Distributable reserves | 133 | €3,971 | €3,971 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€16,912 | -€16,912 | |
| Amounts payable | 17/49 | €12,395 | €32,508 | +€20,112 | +162% |
| Amounts payable within one year | 42/48 | €12,395 | €32,508 | +€20,112 | +162% |
| Trade debts | 44 | €2,821 | €13,139 | +€10,318 | +366% |
| Suppliers | 440/4 | €2,821 | €13,139 | +€10,318 | +366% |
| Taxes, remuneration and social security | 45 | €9,432 | €5,780 | -€3,652 | -38.7% |
| Taxes | 450/3 | €8,635 | €2,558 | -€6,077 | -70.4% |
| Remuneration and social security | 454/9 | €796 | €3,222 | +€2,426 | +305% |
| Other amounts payable | 47/48 | €143 | €13,589 | +€13,446 | +9,398% |
| Remuneration, social security and pensions | 62 | €6,122 | €16,125 | +€10,003 | +163% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €113 | €711 | +€599 | +532% |
| Other operating charges | 640/8 | €118 | €388 | +€270 | +228% |
| Non-recurring operating charges | 66A | €500 | €0 | -€500 | -100% |
| Gross operating margin | 9900 | €13,341 | €3,075 | -€10,266 | -77.0% |
| Operating profit (loss) | 9901 | €6,488 | -€14,149 | -€20,637 | |
| Financial income | 75/76B | €11 | €3 | -€8 | -69.3% |
| Recurring financial income | 75 | €11 | €3 | -€8 | -69.3% |
| Financial charges | 65/66B | €501 | €2,503 | +€2,003 | +400% |
| Recurring financial charges | 65 | €501 | €2,264 | +€1,763 | +352% |
| Non-recurring financial charges | 66B | - | €240 | +€240 | |
| Profit (loss) for the period before taxes | 9903 | €5,998 | -€16,649 | -€22,648 | |
| Income taxes | 67/77 | €2,028 | €263 | -€1,765 | -87.0% |
| Profit (loss) for the period | 9904 | €3,971 | -€16,912 | -€20,883 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,971 | -€16,912 | -€20,883 |
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 23 October 2026 via checked.be.