MASURE LAW: what changed
MASURE LAW
Largest movements
- Cash -€8,895
down €8,895 (-42.3%), from €21,016 to €12,121
mainly Tax, wage and social debts (-€3,255) and Other debts (-€3,066)
- Receivables within one year +€1,753
up €1,753 (+56.9%), from €3,082 to €4,835
of which Other amounts receivable: +€4,300
- Tangible fixed assets +€526
new in 2025: €526
- Deferred charges and accrued income +€500
new in 2025: €500
- Tax, wage and social debts -€3,255
down €3,255 (-38.4%), from €8,484 to €5,229
- Other debts -€3,066
down €3,066 (-98.6%), from €3,108 to €42
- Profit (loss) carried forward +€1,472
up €1,472 (+18.2%), from €8,095 to €9,567
- Trade debts -€1,267
down €1,267 (-89.8%), from €1,411 to €144
- Gross operating margin -€7,252
down €7,252 (-67.6%), from €10,721 to €3,469
- Taxes -€1,042
down €1,042 (-47.4%), from €2,200 to €1,158
- Depreciation +€202
new in 2025: €202
- Financial charges +€199
up €199 (+519%), from €38 to €237
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,098 | €17,982 | -€6,116 | -25.4% |
| Fixed assets | 21/28 | - | €526 | +€526 | |
| Tangible fixed assets | 22/27 | - | €526 | +€526 | |
| Plant, machinery and equipment | 23 | - | €526 | +€526 | |
| Current assets | 29/58 | €24,098 | €17,456 | -€6,642 | -27.6% |
| Amounts receivable within one year | 40/41 | €3,082 | €4,835 | +€1,753 | +56.9% |
| Trade receivables | 40 | €3,082 | €535 | -€2,547 | -82.6% |
| Other amounts receivable | 41 | - | €4,300 | +€4,300 | |
| Cash at bank and in hand | 54/58 | €21,016 | €12,121 | -€8,895 | -42.3% |
| Deferred charges and accrued income | 490/1 | - | €500 | +€500 | |
| Total equity and liabilities | 10/49 | €24,098 | €17,982 | -€6,116 | -25.4% |
| Equity | 10/15 | €11,095 | €12,567 | +€1,472 | +13.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,095 | €9,567 | +€1,472 | +18.2% |
| Amounts payable | 17/49 | €13,003 | €5,415 | -€7,588 | -58.4% |
| Amounts payable within one year | 42/48 | €13,003 | €5,415 | -€7,588 | -58.4% |
| Trade debts | 44 | €1,411 | €144 | -€1,267 | -89.8% |
| Suppliers | 440/4 | €1,411 | €144 | -€1,267 | -89.8% |
| Taxes, remuneration and social security | 45 | €8,484 | €5,229 | -€3,255 | -38.4% |
| Taxes | 450/3 | €8,484 | €5,229 | -€3,255 | -38.4% |
| Other amounts payable | 47/48 | €3,108 | €42 | -€3,066 | -98.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €202 | +€202 | |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.3% |
| Gross operating margin | 9900 | €10,721 | €3,469 | -€7,252 | -67.6% |
| Operating profit (loss) | 9901 | €10,333 | €2,867 | -€7,466 | -72.3% |
| Financial charges | 65/66B | €38 | €237 | +€199 | +519% |
| Recurring financial charges | 65 | €38 | €237 | +€199 | +519% |
| Profit (loss) for the period before taxes | 9903 | €10,295 | €2,630 | -€7,665 | -74.5% |
| Income taxes | 67/77 | €2,200 | €1,158 | -€1,042 | -47.4% |
| Profit (loss) for the period | 9904 | €8,095 | €1,472 | -€6,623 | -81.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,095 | €1,472 | -€6,623 | -81.8% |
Next steps
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 3 November 2026 via checked.be.