MASURE BIS: what changed
What changed
MASURE BIS
NACE 43.410, Roofing work
filed annual accounts (NBB)
Net result for the year
€30,868
2024 · €22,083+€8,785
Equity
€191,578
2024 · €160,710+€30,868
Cash
€31,027
2024 · €72,885-€41,858
Balance sheet total
€604,750
2024 · €585,433+€19,317
Largest movements
Assets
- Receivables within one year +€65,861
up €65,861 (+528%), from €12,480 to €78,342
of which Trade receivables: +€75,021
- Cash -€41,858
down €41,858 (-57.4%), from €72,885 to €31,027
mainly Receivables within one year (-€65,861) and Other debts (-€41,886)
Equity and liabilities
- Other debts -€41,886
down €41,886 (-11.0%), from €381,396 to €339,510
- Reserves +€30,868
up €30,868 (+21.7%), from €142,110 to €172,978
- Tax, wage and social debts +€15,057
up €15,057 (+158%), from €9,505 to €24,563
of which Taxes: +€15,057
Income statement
- Gross operating margin +€20,151
up €20,151 (+15.5%), from €130,064 to €150,215
- Taxes +€6,888
up €6,888 (+75.0%), from €9,184 to €16,072
- Depreciation +€2,869
up €2,869 (+10.6%), from €26,950 to €29,819
- Staff costs +€1,553
up €1,553 (+2.4%), from €64,265 to €65,818
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€22,083
Gross operating margin
+€20,151
Staff costs
-€1,553
Depreciation
-€2,869
Other operating charges
+€121
Financial income
+€787
Financial charges
-€964
Taxes
-€6,888
Result 2025
€30,868
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€26,893
Investment
-€24,357
Financing
+€9,392
Cash 2024
€72,885
From operations (derived)
-€26,893
Net result for the year
+€30,868
Depreciation
+€29,819
Stocks and contracts
+€2,330
Receivables within one year
-€65,861
Deferred charges and accrued income
-€3,106
Trade debts
+€5,886
Tax, wage and social debts
+€15,057
Other debts
-€41,886
Investment (derived)
-€24,357
Investment in fixed assets (net)
-€24,357
Financing
+€9,392
Debts after one year
+€4,658
Current portion of long-term debt
+€4,734
Cash 2025
€31,027
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €585,433 | €604,750 | +€19,317 | +3.3% |
| Fixed assets | 21/28 | €313,561 | €308,098 | -€5,463 | -1.7% |
| Tangible fixed assets | 22/27 | €313,561 | €308,098 | -€5,463 | -1.7% |
| Land and buildings | 22 | €283,705 | €264,799 | -€18,907 | -6.7% |
| Plant, machinery and equipment | 23 | €3,259 | €5,377 | +€2,117 | +65.0% |
| Furniture and vehicles | 24 | €26,596 | €37,923 | +€11,327 | +42.6% |
| Current assets | 29/58 | €271,873 | €296,652 | +€24,780 | +9.1% |
| Stocks and contracts in progress | 3 | €185,000 | €182,670 | -€2,330 | -1.3% |
| Stocks | 30/36 | €8,000 | €10,670 | +€2,670 | +33.4% |
| Contracts in progress | 37 | €177,000 | €172,000 | -€5,000 | -2.8% |
| Amounts receivable within one year | 40/41 | €12,480 | €78,342 | +€65,861 | +528% |
| Trade receivables | 40 | €2,783 | €77,804 | +€75,021 | +2,696% |
| Other amounts receivable | 41 | €9,697 | €538 | -€9,159 | -94.5% |
| Cash at bank and in hand | 54/58 | €72,885 | €31,027 | -€41,858 | -57.4% |
| Deferred charges and accrued income | 490/1 | €1,507 | €4,613 | +€3,106 | +206% |
| Total equity and liabilities | 10/49 | €585,433 | €604,750 | +€19,317 | +3.3% |
| Equity | 10/15 | €160,710 | €191,578 | +€30,868 | +19.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €142,110 | €172,978 | +€30,868 | +21.7% |
| Distributable reserves | 133 | €142,110 | €172,978 | +€30,868 | +21.7% |
| Amounts payable | 17/49 | €424,724 | €413,173 | -€11,551 | -2.7% |
| Amounts payable after more than one year | 17 | €20,744 | €25,402 | +€4,658 | +22.5% |
| Financial debts | 170/4 | €20,744 | €25,402 | +€4,658 | +22.5% |
| Amounts payable within one year | 42/48 | €403,979 | €387,770 | -€16,209 | -4.0% |
| Current portion of amounts payable after more than one year | 42 | €6,206 | €10,940 | +€4,734 | +76.3% |
| Trade debts | 44 | €6,872 | €12,758 | +€5,886 | +85.7% |
| Suppliers | 440/4 | €6,872 | €12,758 | +€5,886 | +85.7% |
| Taxes, remuneration and social security | 45 | €9,505 | €24,563 | +€15,057 | +158% |
| Taxes | 450/3 | €9,505 | €24,563 | +€15,057 | +158% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €381,396 | €339,510 | -€41,886 | -11.0% |
| Remuneration, social security and pensions | 62 | €64,265 | €65,818 | +€1,553 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,950 | €29,819 | +€2,869 | +10.6% |
| Other operating charges | 640/8 | €7,364 | €7,242 | -€121 | -1.6% |
| Gross operating margin | 9900 | €130,064 | €150,215 | +€20,151 | +15.5% |
| Operating profit (loss) | 9901 | €31,485 | €47,335 | +€15,850 | +50.3% |
| Financial income | 75/76B | €1,094 | €1,881 | +€787 | +71.9% |
| Recurring financial income | 75 | €1,094 | €1,881 | +€787 | +71.9% |
| Financial charges | 65/66B | €1,312 | €2,277 | +€964 | +73.5% |
| Recurring financial charges | 65 | €1,312 | €2,277 | +€964 | +73.5% |
| Profit (loss) for the period before taxes | 9903 | €31,267 | €46,940 | +€15,673 | +50.1% |
| Income taxes | 67/77 | €9,184 | €16,072 | +€6,888 | +75.0% |
| Profit (loss) for the period | 9904 | €22,083 | €30,868 | +€8,785 | +39.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,083 | €30,868 | +€8,785 | +39.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.