Masterbuild: 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.
Masterbuild
Largest movements
- Receivables within one year -€7,760
no longer reported in 2024 (was €7,760)
- Cash +€846
up €846 (+319.9%), from €265 to €1,111
mainly Receivables within one year (+€7,760)
- Other debts -€3,653
no longer reported in 2024 (was €3,653)
- Profit (loss) carried forward -€3,260
down €3,260 (-5.4%), from -€60,024 to -€63,284
- Other operating charges -€86
down €86 (-13.9%), from €619 to €532
- Gross operating margin -€28
down €28 (-1.1%), from -€2,639 to -€2,667
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,024 | €1,111 | -€6,914 | -86.2% |
| Current assets | 29/58 | €8,024 | €1,111 | -€6,914 | -86.2% |
| Amounts receivable within one year | 40/41 | €7,760 | - | -€7,760 | |
| Other amounts receivable | 41 | €7,760 | - | -€7,760 | |
| Cash at bank and in hand | 54/58 | €265 | €1,111 | +€846 | +319.9% |
| Total equity and liabilities | 10/49 | €8,024 | €1,111 | -€6,914 | -86.2% |
| Equity | 10/15 | €4,371 | €1,111 | -€3,260 | -74.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €2,395 | €2,395 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Legal reserve | 130 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €1,775 | €1,775 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,024 | -€63,284 | -€3,260 | -5.4% |
| Amounts payable | 17/49 | €3,653 | - | -€3,653 | |
| Amounts payable within one year | 42/48 | €3,653 | - | -€3,653 | |
| Other amounts payable | 47/48 | €3,653 | - | -€3,653 | |
| Other operating charges | 640/8 | €619 | €532 | -€86 | -13.9% |
| Gross operating margin | 9900 | -€2,639 | -€2,667 | -€28 | -1.1% |
| Operating profit (loss) | 9901 | -€3,257 | -€3,199 | +€58 | +1.8% |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €69 | €61 | -€8 | -11.6% |
| Recurring financial charges | 65 | €69 | €61 | -€8 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,318 | -€3,260 | +€58 | +1.8% |
| Profit (loss) for the period | 9904 | -€3,318 | -€3,260 | +€58 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,318 | -€3,260 | +€58 | +1.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.