MASSOTTA: 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.
MASSOTTA
Largest movements
- Cash +€4,866
up €4,866 (+928%), from €524 to €5,390
mainly Net result for the year (+€4,610) and Depreciation (+€3,322)
- Receivables within one year +€2,918
up €2,918 (+5.3%), from €54,590 to €57,508
of which Trade receivables: +€2,047
- Tangible fixed assets -€2,083
down €2,083 (-17.0%), from €12,284 to €10,202
of which Furniture and vehicles: -€1,169
- Reserves +€4,610
up €4,610 (+4.8%), from €96,973 to €101,583
- Tax, wage and social debts +€2,843
up €2,843 (+26.2%), from €10,842 to €13,685
- Trade debts -€1,941
down €1,941 (-29.7%), from €6,539 to €4,598
- Gross operating margin -€33,017
down €33,017 (-69.2%), from €47,711 to €14,694
- Taxes -€6,733
down €6,733 (-53.5%), from €12,582 to €5,849
- Depreciation +€1,361
up €1,361 (+69.4%), from €1,961 to €3,322
- Other operating charges -€1,267
down €1,267 (-46.3%), from €2,737 to €1,470
- Financial charges +€632
up €632 (+36.6%), from €1,730 to €2,362
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 | €115,854 | €121,366 | +€5,512 | +4.8% |
| Fixed assets | 21/28 | €12,284 | €10,202 | -€2,083 | -17.0% |
| Tangible fixed assets | 22/27 | €12,284 | €10,202 | -€2,083 | -17.0% |
| Plant, machinery and equipment | 23 | €9,941 | €9,028 | -€914 | -9.2% |
| Furniture and vehicles | 24 | €2,343 | €1,174 | -€1,169 | -49.9% |
| Current assets | 29/58 | €103,570 | €111,164 | +€7,595 | +7.3% |
| Amounts receivable after more than one year | 29 | €45,000 | €45,000 | = | 0.0% |
| Other amounts receivable | 291 | €45,000 | €45,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €54,590 | €57,508 | +€2,918 | +5.3% |
| Trade receivables | 40 | €23,288 | €25,335 | +€2,047 | +8.8% |
| Other amounts receivable | 41 | €31,302 | €32,173 | +€871 | +2.8% |
| Cash at bank and in hand | 54/58 | €524 | €5,390 | +€4,866 | +928% |
| Deferred charges and accrued income | 490/1 | €3,456 | €3,266 | -€189 | -5.5% |
| Total equity and liabilities | 10/49 | €115,854 | €121,366 | +€5,512 | +4.8% |
| Equity | 10/15 | €98,473 | €103,083 | +€4,610 | +4.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €96,973 | €101,583 | +€4,610 | +4.8% |
| Distributable reserves | 133 | €96,973 | €101,583 | +€4,610 | +4.8% |
| Amounts payable | 17/49 | €17,381 | €18,283 | +€902 | +5.2% |
| Amounts payable within one year | 42/48 | €17,381 | €18,283 | +€902 | +5.2% |
| Trade debts | 44 | €6,539 | €4,598 | -€1,941 | -29.7% |
| Suppliers | 440/4 | €6,539 | €4,598 | -€1,941 | -29.7% |
| Taxes, remuneration and social security | 45 | €10,842 | €13,685 | +€2,843 | +26.2% |
| Taxes | 450/3 | €10,842 | €13,685 | +€2,843 | +26.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,961 | €3,322 | +€1,361 | +69.4% |
| Other operating charges | 640/8 | €2,737 | €1,470 | -€1,267 | -46.3% |
| Gross operating margin | 9900 | €47,711 | €14,694 | -€33,017 | -69.2% |
| Operating profit (loss) | 9901 | €43,013 | €9,902 | -€33,112 | -77.0% |
| Financial income | 75/76B | €2,593 | €2,919 | +€326 | +12.6% |
| Recurring financial income | 75 | €2,593 | €2,919 | +€326 | +12.6% |
| Financial charges | 65/66B | €1,730 | €2,362 | +€632 | +36.6% |
| Recurring financial charges | 65 | €1,730 | €2,362 | +€632 | +36.6% |
| Profit (loss) for the period before taxes | 9903 | €43,876 | €10,459 | -€33,418 | -76.2% |
| Income taxes | 67/77 | €12,582 | €5,849 | -€6,733 | -53.5% |
| Profit (loss) for the period | 9904 | €31,294 | €4,610 | -€26,685 | -85.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,294 | €4,610 | -€26,685 | -85.3% |
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 18 October 2026 via checked.be.