MASTER AUTO: 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.
MASTER AUTO
Largest movements
- Cash +€21,638
up €21,638 (+198.6%), from €10,895 to €32,533
mainly Net result for the year (+€19,038) and Trade debts (+€3,351)
- Profit (loss) carried forward +€19,038
up €19,038 (+65.1%), from -€29,252 to -€10,214
- Trade debts +€3,351
new in 2025: €3,351
- Tax, wage and social debts -€750
down €750 (-5.9%), from €12,791 to €12,041
of which Remuneration and social security: -€449
- Staff costs -€33,438
no longer reported in 2025 (was €33,438)
- Gross operating margin -€10,251
down €10,251 (-33.0%), from €31,030 to €20,779
- Other operating charges +€695
up €695 (+96.9%), from €717 to €1,412
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 | €10,895 | €32,533 | +€21,638 | +198.6% |
| Current assets | 29/58 | €10,895 | €32,533 | +€21,638 | +198.6% |
| Cash at bank and in hand | 54/58 | €10,895 | €32,533 | +€21,638 | +198.6% |
| Total equity and liabilities | 10/49 | €10,895 | €32,533 | +€21,638 | +198.6% |
| Equity | 10/15 | -€26,452 | -€7,414 | +€19,038 | +72.0% |
| Contributions | 10/11 | €2,800 | €2,800 | = | 0.0% |
| Capital | 10 | €2,800 | €2,800 | = | 0.0% |
| Issued capital | 100 | €2,800 | €2,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,252 | -€10,214 | +€19,038 | +65.1% |
| Amounts payable | 17/49 | €37,347 | €39,948 | +€2,601 | +7.0% |
| Amounts payable within one year | 42/48 | €37,347 | €39,948 | +€2,601 | +7.0% |
| Trade debts | 44 | - | €3,351 | +€3,351 | |
| Suppliers | 440/4 | - | €3,351 | +€3,351 | |
| Taxes, remuneration and social security | 45 | €12,791 | €12,041 | -€750 | -5.9% |
| Taxes | 450/3 | €1,315 | €1,014 | -€301 | -22.9% |
| Remuneration and social security | 454/9 | €11,476 | €11,027 | -€449 | -3.9% |
| Other amounts payable | 47/48 | €24,556 | €24,556 | -€0 | 0.0% |
| Remuneration, social security and pensions | 62 | €33,438 | - | -€33,438 | |
| Other operating charges | 640/8 | €717 | €1,412 | +€695 | +96.9% |
| Gross operating margin | 9900 | €31,030 | €20,779 | -€10,251 | -33.0% |
| Operating profit (loss) | 9901 | -€3,125 | €19,367 | +€22,492 | |
| Financial charges | 65/66B | €612 | €329 | -€283 | -46.2% |
| Recurring financial charges | 65 | €612 | €329 | -€283 | -46.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,737 | €19,038 | +€22,775 | |
| Profit (loss) for the period | 9904 | -€3,737 | €19,038 | +€22,775 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,737 | €19,038 | +€22,775 |
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 9 October 2026 via checked.be.