MASSON JACQUES: 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 JACQUES
Largest movements
- Cash -€1,440
down €1,440 (-19.0%), from €7,559 to €6,119
mainly Net result for the year (-€2,420) and Contributions, distributions and other (-€800)
- Receivables within one year -€916
down €916 (-10.3%), from €8,926 to €8,010
of which Other amounts receivable: -€636
- Deferred charges and accrued income +€384
up €384 (+51.9%), from €740 to €1,124
- Reserves -€3,220
down €3,220 (-34.7%), from €9,284 to €6,064
of which Distributable reserves: -€3,220
- Tax, wage and social debts +€688
up €688 (+58.6%), from €1,173 to €1,861
- Other debts +€560
new in 2025: €560
- Gross operating margin -€6,001
down €6,001, from €1,086 to -€4,915
- Financial income +€1,951
up €1,951 (+259.5%), from €752 to €2,702
of which Non-recurring financial income: +€2,266
- Taxes -€595
down €595 (-85.6%), from €694 to €100
- Other operating charges -€237
down €237 (-78.3%), from €302 to €66
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 | €17,225 | €15,253 | -€1,972 | -11.4% |
| Current assets | 29/58 | €17,225 | €15,253 | -€1,972 | -11.4% |
| Amounts receivable within one year | 40/41 | €8,926 | €8,010 | -€916 | -10.3% |
| Trade receivables | 40 | €399 | €119 | -€281 | -70.3% |
| Other amounts receivable | 41 | €8,527 | €7,891 | -€636 | -7.5% |
| Cash at bank and in hand | 54/58 | €7,559 | €6,119 | -€1,440 | -19.0% |
| Deferred charges and accrued income | 490/1 | €740 | €1,124 | +€384 | +51.9% |
| Total equity and liabilities | 10/49 | €17,225 | €15,253 | -€1,972 | -11.4% |
| Equity | 10/15 | €16,051 | €12,831 | -€3,220 | -20.1% |
| Contributions | 10/11 | €6,767 | €6,767 | = | 0.0% |
| Reserves | 13 | €9,284 | €6,064 | -€3,220 | -34.7% |
| Non-distributable reserves | 130/1 | €930 | €930 | = | 0.0% |
| Reserves not available under the articles | 1311 | €930 | €930 | = | 0.0% |
| Distributable reserves | 133 | €8,354 | €5,134 | -€3,220 | -38.5% |
| Amounts payable | 17/49 | €1,173 | €2,421 | +€1,248 | +106.4% |
| Amounts payable within one year | 42/48 | €1,173 | €2,421 | +€1,248 | +106.4% |
| Taxes, remuneration and social security | 45 | €1,173 | €1,861 | +€688 | +58.6% |
| Taxes | 450/3 | €1,173 | €1,861 | +€688 | +58.6% |
| Other amounts payable | 47/48 | - | €560 | +€560 | |
| Other operating charges | 640/8 | €302 | €66 | -€237 | -78.3% |
| Gross operating margin | 9900 | €1,086 | -€4,915 | -€6,001 | |
| Operating profit (loss) | 9901 | €784 | -€4,981 | -€5,765 | |
| Financial income | 75/76B | €752 | €2,702 | +€1,951 | +259.5% |
| Recurring financial income | 75 | €752 | €436 | -€315 | -42.0% |
| Non-recurring financial income | 76B | - | €2,266 | +€2,266 | |
| Financial charges | 65/66B | €40 | €42 | +€2 | +6.0% |
| Recurring financial charges | 65 | €40 | €42 | +€2 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €1,496 | -€2,321 | -€3,816 | |
| Income taxes | 67/77 | €694 | €100 | -€595 | -85.6% |
| Profit (loss) for the period | 9904 | €801 | -€2,420 | -€3,222 | |
| Profit (loss) for the period to be appropriated | 9905 | €801 | -€2,420 | -€3,222 |
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 11 October 2026 via checked.be.