MASSMOB: 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.
MASSMOB
Largest movements
- Receivables after one year +€21,229
up €21,229 (+493.7%), from €4,300 to €25,529
- Receivables within one year +€12,258
up €12,258 (+36.9%), from €33,221 to €45,479
of which Other amounts receivable: +€10,366
- Intangible fixed assets -€8,000
down €8,000 (-19.0%), from €42,000 to €34,000
- Cash +€4,480
up €4,480 (+9.3%), from €48,427 to €52,907
mainly Net result for the year (+€33,348) and Depreciation (+€13,027)
- Tangible fixed assets -€3,599
down €3,599 (-14.2%), from €25,394 to €21,795
- Profit (loss) carried forward +€33,348
up €33,348 (+42.0%), from €79,339 to €112,687
- Debts after one year -€11,850
down €11,850 (-50.0%), from €23,702 to €11,852
- Tax, wage and social debts +€4,586
up €4,586 (+39.0%), from €11,771 to €16,357
of which Taxes: +€2,461
- Turnover +€26,111
up €26,111 (+14.4%), from €181,282 to €207,393
- Purchases and services +€22,275
up €22,275 (+18.3%), from €121,421 to €143,696
- Gross operating margin +€3,837
up €3,837 (+6.4%), from €59,861 to €63,697
- Financial charges -€2,438
down €2,438 (-77.5%), from €3,147 to €709
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 | €153,409 | €179,788 | +€26,379 | +17.2% |
| Fixed assets | 21/28 | €67,394 | €55,795 | -€11,599 | -17.2% |
| Intangible fixed assets | 21 | €42,000 | €34,000 | -€8,000 | -19.0% |
| Tangible fixed assets | 22/27 | €25,394 | €21,795 | -€3,599 | -14.2% |
| Land and buildings | 22 | €5,260 | €4,673 | -€588 | -11.2% |
| Plant, machinery and equipment | 23 | €8,655 | €7,269 | -€1,386 | -16.0% |
| Furniture and vehicles | 24 | €11,479 | €9,854 | -€1,625 | -14.2% |
| Current assets | 29/58 | €86,015 | €123,993 | +€37,978 | +44.2% |
| Amounts receivable after more than one year | 29 | €4,300 | €25,529 | +€21,229 | +493.7% |
| Other amounts receivable | 291 | €4,300 | €25,529 | +€21,229 | +493.7% |
| Amounts receivable within one year | 40/41 | €33,221 | €45,479 | +€12,258 | +36.9% |
| Trade receivables | 40 | €29,963 | €31,854 | +€1,892 | +6.3% |
| Other amounts receivable | 41 | €3,259 | €13,625 | +€10,366 | +318.1% |
| Cash at bank and in hand | 54/58 | €48,427 | €52,907 | +€4,480 | +9.3% |
| Deferred charges and accrued income | 490/1 | €66 | €77 | +€11 | +16.8% |
| Total equity and liabilities | 10/49 | €153,409 | €179,788 | +€26,379 | +17.2% |
| Equity | 10/15 | €106,528 | €139,876 | +€33,348 | +31.3% |
| Reserves | 13 | €27,189 | €27,189 | = | 0.0% |
| Distributable reserves | 133 | €27,189 | €27,189 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,339 | €112,687 | +€33,348 | +42.0% |
| Amounts payable | 17/49 | €46,881 | €39,912 | -€6,969 | -14.9% |
| Amounts payable after more than one year | 17 | €23,702 | €11,852 | -€11,850 | -50.0% |
| Financial debts | 170/4 | €23,702 | €11,852 | -€11,850 | -50.0% |
| Amounts payable within one year | 42/48 | €23,179 | €28,060 | +€4,881 | +21.1% |
| Current portion of amounts payable after more than one year | 42 | €11,408 | €11,703 | +€294 | +2.6% |
| Taxes, remuneration and social security | 45 | €11,771 | €16,357 | +€4,586 | +39.0% |
| Taxes | 450/3 | €11,771 | €14,232 | +€2,461 | +20.9% |
| Remuneration and social security | 454/9 | - | €2,125 | +€2,125 | |
| Turnover | 70 | €181,282 | €207,393 | +€26,111 | +14.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €121,421 | €143,696 | +€22,275 | +18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,752 | €13,027 | +€1,275 | +10.9% |
| Other operating charges | 640/8 | €4,346 | €2,395 | -€1,951 | -44.9% |
| Gross operating margin | 9900 | €59,861 | €63,697 | +€3,837 | +6.4% |
| Operating profit (loss) | 9901 | €43,763 | €48,275 | +€4,512 | +10.3% |
| Financial income | 75/76B | €1 | €14 | +€13 | +1060.2% |
| Recurring financial income | 75 | €1 | €14 | +€13 | +1060.2% |
| Financial charges | 65/66B | €3,147 | €709 | -€2,438 | -77.5% |
| Recurring financial charges | 65 | €3,147 | €709 | -€2,438 | -77.5% |
| Profit (loss) for the period before taxes | 9903 | €40,618 | €47,580 | +€6,962 | +17.1% |
| Income taxes | 67/77 | €12,181 | €14,232 | +€2,051 | +16.8% |
| Profit (loss) for the period | 9904 | €28,437 | €33,348 | +€4,912 | +17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,437 | €33,348 | +€4,912 | +17.3% |
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 1 October 2026 via checked.be.