MASSON VALVE PROCESSING: 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 VALVE PROCESSING
Largest movements
- Receivables within one year +€1,459
up €1,459 (+94.3%), from €1,547 to €3,006
- Cash -€275
down €275 (-60.0%), from €458 to €183
mainly Net result for the year (-€2,558) and Receivables within one year (-€1,459)
- Tangible fixed assets -€122
no longer reported in 2017 (was €122)
- Debts within one year +€3,620
up €3,620 (+252.3%), from €1,434 to €5,054
- Profit (loss) carried forward -€2,558
down €2,558 (-13.0%), from -€19,712 to -€22,270
- Gross operating margin -€1,783
down €1,783, from €37 to -€1,746
- Taxes -€303
no longer reported in 2017 (was €303)
From the 2016 result to the 2017 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 2016 and 2017 balance sheets and the 2017 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2016 | 2017 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,127 | €3,189 | +€1,062 | +49.9% |
| Fixed assets | 21/28 | €122 | - | -€122 | |
| Tangible fixed assets | 22/27 | €122 | - | -€122 | |
| Current assets | 29/58 | €2,005 | €3,189 | +€1,184 | +59.0% |
| Amounts receivable within one year | 40/41 | €1,547 | €3,006 | +€1,459 | +94.3% |
| Cash at bank and in hand | 54/58 | €458 | €183 | -€275 | -60.0% |
| Total equity and liabilities | 10/49 | €2,127 | €3,189 | +€1,062 | +49.9% |
| Equity | 10/15 | €693 | -€1,865 | -€2,558 | |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,712 | -€22,270 | -€2,558 | -13.0% |
| Amounts payable | 17/49 | €1,434 | €5,054 | +€3,620 | +252.3% |
| Amounts payable within one year | 42/48 | €1,434 | €5,054 | +€3,620 | +252.3% |
| Trade debts | 44 | €1,381 | €2,178 | +€797 | +57.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €122 | €122 | +€0 | 0.0% |
| Gross operating margin | 9900 | €37 | -€1,746 | -€1,783 | |
| Operating profit (loss) | 9901 | -€17,472 | -€2,563 | +€14,909 | +85.3% |
| Recurring financial income | 75 | - | €23 | +€23 | |
| Recurring financial charges | 65 | €100 | €18 | -€83 | -82.5% |
| Profit (loss) for the period before taxes | 9903 | -€17,572 | -€2,558 | +€15,014 | +85.4% |
| Income taxes | 67/77 | €303 | - | -€303 | |
| Profit (loss) for the period | 9904 | -€17,875 | -€2,558 | +€15,318 | +85.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,875 | -€2,558 | +€15,318 | +85.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2016 and 30 June 2017. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.