Masson Technics: 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.
Masson Technics
Largest movements
- Cash +€6,912
up €6,912 (+208.1%), from €3,322 to €10,235
mainly Other debts (+€21,227) and Net result for the year (+€20,235)
- Receivables within one year -€5,060
down €5,060 (-19.9%), from €25,448 to €20,388
of which Trade receivables: -€7,974
- Tangible fixed assets -€1,431
down €1,431 (-5.8%), from €24,713 to €23,282
- Deferred charges and accrued income -€822
down €822 (-45.9%), from €1,793 to €971
- Profit (loss) carried forward -€44,087
down €44,087 (-100.0%), from €44,087 to €0
- Other debts +€21,227
up €21,227 (+821.7%), from €2,583 to €23,811
- Contributions +€18,600
new in 2025: €18,600
- Tax, wage and social debts +€5,764
up €5,764 (+107.2%), from €5,376 to €11,140
of which Taxes: +€3,861
- Reserves -€2,640
no longer reported in 2025 (was €2,640)
of which Distributable reserves: -€1,860
- Gross operating margin +€31,284
up €31,284, from -€1,875 to €29,409
- Taxes +€5,035
up €5,035 (+2005.8%), from €251 to €5,287
- Depreciation +€1,581
up €1,581 (+111.8%), from €1,414 to €2,995
- Financial charges -€566
down €566 (-55.8%), from €1,014 to €448
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 | €55,277 | €54,875 | -€402 | -0.7% |
| Fixed assets | 21/28 | €24,713 | €23,282 | -€1,431 | -5.8% |
| Tangible fixed assets | 22/27 | €24,713 | €23,282 | -€1,431 | -5.8% |
| Furniture and vehicles | 24 | €24,713 | €23,282 | -€1,431 | -5.8% |
| Current assets | 29/58 | €30,564 | €31,593 | +€1,030 | +3.4% |
| Amounts receivable within one year | 40/41 | €25,448 | €20,388 | -€5,060 | -19.9% |
| Trade receivables | 40 | €19,499 | €11,525 | -€7,974 | -40.9% |
| Other amounts receivable | 41 | €5,949 | €8,862 | +€2,913 | +49.0% |
| Cash at bank and in hand | 54/58 | €3,322 | €10,235 | +€6,912 | +208.1% |
| Deferred charges and accrued income | 490/1 | €1,793 | €971 | -€822 | -45.9% |
| Total equity and liabilities | 10/49 | €55,277 | €54,875 | -€402 | -0.7% |
| Equity | 10/15 | €46,727 | €18,600 | -€28,127 | -60.2% |
| Contributions | 10/11 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €2,640 | - | -€2,640 | |
| Tax-exempt reserves | 132 | €780 | - | -€780 | |
| Distributable reserves | 133 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €44,087 | €0 | -€44,087 | -100.0% |
| Amounts payable | 17/49 | €8,550 | €36,275 | +€27,725 | +324.3% |
| Amounts payable within one year | 42/48 | €8,550 | €36,275 | +€27,725 | +324.3% |
| Trade debts | 44 | €590 | €1,324 | +€734 | +124.3% |
| Suppliers | 440/4 | €590 | €1,324 | +€734 | +124.3% |
| Taxes, remuneration and social security | 45 | €5,376 | €11,140 | +€5,764 | +107.2% |
| Taxes | 450/3 | €5,376 | €9,237 | +€3,861 | +71.8% |
| Remuneration and social security | 454/9 | - | €1,903 | +€1,903 | |
| Other amounts payable | 47/48 | €2,583 | €23,811 | +€21,227 | +821.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,414 | €2,995 | +€1,581 | +111.8% |
| Other operating charges | 640/8 | €288 | €528 | +€240 | +83.5% |
| Non-recurring operating charges | 66A | €1,126 | - | -€1,126 | |
| Gross operating margin | 9900 | -€1,875 | €29,409 | +€31,284 | |
| Operating profit (loss) | 9901 | -€4,702 | €25,886 | +€30,588 | |
| Financial income | 75/76B | €6 | €83 | +€77 | +1215.6% |
| Recurring financial income | 75 | €6 | €83 | +€77 | +1215.6% |
| Financial charges | 65/66B | €1,014 | €448 | -€566 | -55.8% |
| Recurring financial charges | 65 | €1,014 | €448 | -€566 | -55.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,710 | €25,521 | +€31,231 | |
| Income taxes | 67/77 | €251 | €5,287 | +€5,035 | +2005.8% |
| Profit (loss) for the period | 9904 | -€5,961 | €20,235 | +€26,196 | |
| Transfer from tax-exempt reserves | 789 | - | €780 | +€780 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,961 | €21,015 | +€26,975 |
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 7 October 2026 via checked.be.