MASSON Désiré: 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 Désiré
Largest movements
- Tangible fixed assets -€10,365
down €10,365 (-2.7%), from €390,425 to €380,060
of which Plant, machinery and equipment: -€8,680
- Receivables within one year -€8,289
down €8,289 (-26.1%), from €31,707 to €23,418
of which Trade receivables: -€8,659
- Deferred charges and accrued income +€6,184
up €6,184 (+463%), from €1,337 to €7,521
- Profit (loss) carried forward -€4,433
down €4,433 (-2.1%), from -€211,272 to -€215,705
- Turnover -€15,874
down €15,874 (-38.6%), from €41,167 to €25,293
- Purchases and services -€9,456
down €9,456 (-40.5%), from €23,355 to €13,899
- Gross operating margin -€6,418
down €6,418 (-36.0%), from €17,812 to €11,394
- Depreciation -€3,198
down €3,198 (-20.9%), from €15,306 to €12,108
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 | €438,200 | €429,249 | -€8,951 | -2.0% |
| Fixed assets | 21/28 | €390,425 | €380,060 | -€10,365 | -2.7% |
| Tangible fixed assets | 22/27 | €390,425 | €380,060 | -€10,365 | -2.7% |
| Land and buildings | 22 | €344,724 | €341,783 | -€2,941 | -0.9% |
| Plant, machinery and equipment | 23 | €44,048 | €35,368 | -€8,680 | -19.7% |
| Furniture and vehicles | 24 | €1,653 | €2,909 | +€1,256 | +76.0% |
| Current assets | 29/58 | €47,775 | €49,189 | +€1,414 | +3.0% |
| Amounts receivable within one year | 40/41 | €31,707 | €23,418 | -€8,289 | -26.1% |
| Trade receivables | 40 | €31,211 | €22,552 | -€8,659 | -27.7% |
| Other amounts receivable | 41 | €496 | €866 | +€370 | +74.6% |
| Cash at bank and in hand | 54/58 | €14,731 | €18,250 | +€3,519 | +23.9% |
| Deferred charges and accrued income | 490/1 | €1,337 | €7,521 | +€6,184 | +463% |
| Total equity and liabilities | 10/49 | €438,200 | €429,249 | -€8,951 | -2.0% |
| Equity | 10/15 | €252,173 | €247,740 | -€4,433 | -1.8% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €366,722 | €366,722 | = | 0.0% |
| Non-distributable reserves | 130/1 | €32,722 | €32,722 | = | 0.0% |
| Legal reserve | 130 | €32,722 | €32,722 | = | 0.0% |
| Distributable reserves | 133 | €334,000 | €334,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€211,272 | -€215,705 | -€4,433 | -2.1% |
| Investment grants | 15 | €35,223 | €35,223 | = | 0.0% |
| Amounts payable | 17/49 | €186,027 | €181,509 | -€4,518 | -2.4% |
| Amounts payable within one year | 42/48 | €186,027 | €181,509 | -€4,518 | -2.4% |
| Trade debts | 44 | €1,726 | €1,581 | -€145 | -8.4% |
| Suppliers | 440/4 | €1,726 | €1,581 | -€145 | -8.4% |
| Taxes, remuneration and social security | 45 | €359 | €333 | -€26 | -7.2% |
| Taxes | 450/3 | €359 | €333 | -€26 | -7.2% |
| Other amounts payable | 47/48 | €183,942 | €179,595 | -€4,347 | -2.4% |
| Turnover | 70 | €41,167 | €25,293 | -€15,874 | -38.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €23,355 | €13,899 | -€9,456 | -40.5% |
| Remuneration, social security and pensions | 62 | €564 | €400 | -€164 | -29.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,306 | €12,108 | -€3,198 | -20.9% |
| Other operating charges | 640/8 | €2,890 | €3,035 | +€145 | +5.0% |
| Gross operating margin | 9900 | €17,812 | €11,394 | -€6,418 | -36.0% |
| Operating profit (loss) | 9901 | -€948 | -€4,149 | -€3,201 | -338% |
| Financial charges | 65/66B | €316 | €169 | -€147 | -46.5% |
| Recurring financial charges | 65 | €316 | €169 | -€147 | -46.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,264 | -€4,318 | -€3,054 | -242% |
| Income taxes | 67/77 | €183 | €115 | -€68 | -37.2% |
| Profit (loss) for the period | 9904 | -€1,447 | -€4,433 | -€2,986 | -206% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,447 | -€4,433 | -€2,986 | -206% |
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 24 October 2026 via checked.be.