MASSON OLIVIER: what changed
What changed
MASSON OLIVIER
NACE 01.610, Support activities for crop production
filed annual accounts (NBB)
Net result for the year
€14,552
2024 · -€38,535+€53,087
Equity
€176,581
2024 · €162,129+€14,452
Cash
€13,608
2024 · €4,663+€8,944
Balance sheet total
€1.0m
2024 · €942,494+€101,577
Largest movements
Assets
- Tangible fixed assets +€115,422
up €115,422 (+18.3%), from €631,505 to €746,927
of which Plant, machinery and equipment: +€182,217
- Stocks and contracts -€12,415
down €12,415 (-35.8%), from €34,689 to €22,275
Equity and liabilities
- Debts after one year +€77,737
up €77,737 (+14.5%), from €537,630 to €615,367
- Tax, wage and social debts -€24,147
down €24,147 (-99.6%), from €24,245 to €99
- Current portion of long-term debt +€19,639
up €19,639 (+15.5%), from €126,910 to €146,549
- Trade debts +€15,421
up €15,421 (+18.0%), from €85,679 to €101,100
- Profit (loss) carried forward +€14,452
up €14,452 (+53.3%), from €27,129 to €41,581
Income statement
- Gross operating margin +€66,810
up €66,810 (+51.2%), from €130,370 to €197,181
- Depreciation +€13,265
up €13,265 (+8.8%), from €151,007 to €164,273
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€38,535
Gross operating margin
+€66,810
Depreciation
-€13,265
Other operating charges
+€109
Financial income
+€341
Financial charges
-€809
Taxes
-€99
Result 2025
€14,552
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€191,364
Investment
-€279,695
Financing
+€97,275
Cash 2024
€4,663
From operations (derived)
+€191,364
Net result for the year
+€14,552
Depreciation
+€164,273
Stocks and contracts
+€12,415
Receivables within one year
+€1,972
Deferred charges and accrued income
+€8,403
Trade debts
+€15,421
Tax, wage and social debts
-€24,147
Other debts
-€1,516
Accrued charges and deferred income
-€8
Investment (derived)
-€279,695
Investment in fixed assets (net)
-€279,695
Financing
+€97,275
Debts after one year
+€77,737
Current portion of long-term debt
+€19,639
Contributions, distributions and other
-€101
Cash 2025
€13,608
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €942,494 | €1,044,071 | +€101,577 | +10.8% |
| Fixed assets | 21/28 | €631,505 | €746,927 | +€115,422 | +18.3% |
| Tangible fixed assets | 22/27 | €631,505 | €746,927 | +€115,422 | +18.3% |
| Land and buildings | 22 | €165,536 | €150,695 | -€14,841 | -9.0% |
| Plant, machinery and equipment | 23 | €261,550 | €443,767 | +€182,217 | +69.7% |
| Furniture and vehicles | 24 | €204,418 | €152,465 | -€51,954 | -25.4% |
| Current assets | 29/58 | €310,989 | €297,144 | -€13,845 | -4.5% |
| Stocks and contracts in progress | 3 | €34,689 | €22,275 | -€12,415 | -35.8% |
| Stocks | 30/36 | €34,689 | €22,275 | -€12,415 | -35.8% |
| Amounts receivable within one year | 40/41 | €248,261 | €246,289 | -€1,972 | -0.8% |
| Trade receivables | 40 | €248,261 | €236,612 | -€11,649 | -4.7% |
| Other amounts receivable | 41 | - | €9,677 | +€9,677 | |
| Cash at bank and in hand | 54/58 | €4,663 | €13,608 | +€8,944 | +192% |
| Deferred charges and accrued income | 490/1 | €23,375 | €14,973 | -€8,403 | -35.9% |
| Total equity and liabilities | 10/49 | €942,494 | €1,044,071 | +€101,577 | +10.8% |
| Equity | 10/15 | €162,129 | €176,581 | +€14,452 | +8.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €130,000 | €130,000 | = | 0.0% |
| Distributable reserves | 133 | €130,000 | €130,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,129 | €41,581 | +€14,452 | +53.3% |
| Amounts payable | 17/49 | €780,365 | €867,490 | +€87,125 | +11.2% |
| Amounts payable after more than one year | 17 | €537,630 | €615,367 | +€77,737 | +14.5% |
| Financial debts | 170/4 | €537,630 | €615,367 | +€77,737 | +14.5% |
| Amounts payable within one year | 42/48 | €242,726 | €252,123 | +€9,397 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €126,910 | €146,549 | +€19,639 | +15.5% |
| Trade debts | 44 | €85,679 | €101,100 | +€15,421 | +18.0% |
| Suppliers | 440/4 | €85,679 | €101,100 | +€15,421 | +18.0% |
| Taxes, remuneration and social security | 45 | €24,245 | €99 | -€24,147 | -99.6% |
| Taxes | 450/3 | €24,245 | €99 | -€24,147 | -99.6% |
| Other amounts payable | 47/48 | €5,892 | €4,375 | -€1,516 | -25.7% |
| Accrued charges and deferred income | 492/3 | €8 | - | -€8 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €151,007 | €164,273 | +€13,265 | +8.8% |
| Other operating charges | 640/8 | €1,265 | €1,157 | -€109 | -8.6% |
| Gross operating margin | 9900 | €130,370 | €197,181 | +€66,810 | +51.2% |
| Operating profit (loss) | 9901 | -€21,902 | €31,752 | +€53,654 | |
| Financial income | 75/76B | - | €341 | +€341 | |
| Recurring financial income | 75 | - | €341 | +€341 | |
| Financial charges | 65/66B | €16,633 | €17,442 | +€809 | +4.9% |
| Recurring financial charges | 65 | €16,633 | €17,442 | +€809 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | -€38,535 | €14,651 | +€53,186 | |
| Income taxes | 67/77 | - | €99 | +€99 | |
| Profit (loss) for the period | 9904 | -€38,535 | €14,552 | +€53,087 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38,535 | €14,552 | +€53,087 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.