MASSON ARCHITECTURE: 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.
MASSON ARCHITECTURE
Largest movements
- Cash +€11,210
up €11,210 (+1,121%), from €1,000 to €12,210
mainly Receivables within one year (+€8,521) and Net result for the year (+€7,952)
- Receivables within one year -€8,521
down €8,521 (-92.5%), from €9,215 to €695
- Tangible fixed assets +€1,896
new in 2025: €1,896
- Financial fixed assets +€460
new in 2025: €460
- Profit (loss) carried forward +€7,952
up €7,952 (+417%), from €1,908 to €9,860
- Other debts -€3,960
down €3,960 (-98.1%), from €4,037 to €77
- Tax, wage and social debts +€2,744
up €2,744 (+175%), from €1,566 to €4,310
- Trade debts -€1,691
down €1,691 (-99.2%), from €1,705 to €14
- Gross operating margin +€9,932
up €9,932 (+416%), from €2,385 to €12,317
- Taxes +€2,033
up €2,033 (+426%), from €477 to €2,510
- Other operating charges +€1,361
new in 2025: €1,361
- Depreciation +€521
new in 2025: €521
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 | €10,215 | €15,261 | +€5,045 | +49.4% |
| Fixed assets | 21/28 | - | €2,356 | +€2,356 | |
| Tangible fixed assets | 22/27 | - | €1,896 | +€1,896 | |
| Furniture and vehicles | 24 | - | €1,896 | +€1,896 | |
| Financial fixed assets | 28 | - | €460 | +€460 | |
| Current assets | 29/58 | €10,215 | €12,904 | +€2,689 | +26.3% |
| Amounts receivable within one year | 40/41 | €9,215 | €695 | -€8,521 | -92.5% |
| Trade receivables | 40 | €9,215 | €695 | -€8,521 | -92.5% |
| Cash at bank and in hand | 54/58 | €1,000 | €12,210 | +€11,210 | +1,121% |
| Total equity and liabilities | 10/49 | €10,215 | €15,261 | +€5,045 | +49.4% |
| Equity | 10/15 | €2,908 | €10,860 | +€7,952 | +273% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,908 | €9,860 | +€7,952 | +417% |
| Amounts payable | 17/49 | €7,308 | €4,401 | -€2,907 | -39.8% |
| Amounts payable within one year | 42/48 | €7,308 | €4,401 | -€2,907 | -39.8% |
| Trade debts | 44 | €1,705 | €14 | -€1,691 | -99.2% |
| Suppliers | 440/4 | €1,705 | €14 | -€1,691 | -99.2% |
| Taxes, remuneration and social security | 45 | €1,566 | €4,310 | +€2,744 | +175% |
| Taxes | 450/3 | €1,566 | €4,310 | +€2,744 | +175% |
| Other amounts payable | 47/48 | €4,037 | €77 | -€3,960 | -98.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €521 | +€521 | |
| Other operating charges | 640/8 | - | €1,361 | +€1,361 | |
| Gross operating margin | 9900 | €2,385 | €12,317 | +€9,932 | +416% |
| Operating profit (loss) | 9901 | €2,385 | €10,435 | +€8,050 | +338% |
| Financial income | 75/76B | - | €27 | +€27 | |
| Recurring financial income | 75 | - | €27 | +€27 | |
| Profit (loss) for the period before taxes | 9903 | €2,385 | €10,462 | +€8,078 | +339% |
| Income taxes | 67/77 | €477 | €2,510 | +€2,033 | +426% |
| Profit (loss) for the period | 9904 | €1,908 | €7,952 | +€6,044 | +317% |
| Profit (loss) for the period to be appropriated | 9905 | €1,908 | €7,952 | +€6,044 | +317% |
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 20 October 2026 via checked.be.