Pro Mastic: 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.
Pro Mastic
Largest movements
- Deferred charges and accrued income +€48,790
new in 2025: €48,790
- Tangible fixed assets +€11,701
up €11,701 (+52.9%), from €22,110 to €33,811
of which Furniture and vehicles: +€12,137
- Cash +€11,035
up €11,035 (+51.0%), from €21,644 to €32,679
mainly Trade debts (+€84,661) and Depreciation (+€8,929)
- Trade debts +€84,661
up €84,661 (+47.3%), from €178,993 to €263,655
- Tax, wage and social debts -€14,680
down €14,680 (-62.0%), from €23,672 to €8,991
of which Taxes: -€13,180
- Profit (loss) carried forward +€8,754
up €8,754 (+10.6%), from €82,337 to €91,090
- Debts after one year -€6,174
down €6,174 (-38.0%), from €16,231 to €10,057
- Gross operating margin -€27,085
down €27,085 (-54.4%), from €49,833 to €22,748
- Taxes -€8,012
down €8,012 (-73.9%), from €10,835 to €2,823
- Other operating charges -€2,829
down €2,829 (-78.1%), from €3,622 to €793
- Depreciation +€1,814
up €1,814 (+25.5%), from €7,115 to €8,929
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 | €321,282 | €394,268 | +€72,986 | +22.7% |
| Fixed assets | 21/28 | €22,110 | €33,811 | +€11,701 | +52.9% |
| Tangible fixed assets | 22/27 | €22,110 | €33,811 | +€11,701 | +52.9% |
| Plant, machinery and equipment | 23 | €936 | €499 | -€436 | -46.6% |
| Furniture and vehicles | 24 | €21,175 | €33,312 | +€12,137 | +57.3% |
| Current assets | 29/58 | €299,172 | €360,457 | +€61,285 | +20.5% |
| Amounts receivable within one year | 40/41 | €277,528 | €278,988 | +€1,460 | +0.5% |
| Trade receivables | 40 | €256,717 | €253,746 | -€2,970 | -1.2% |
| Other amounts receivable | 41 | €20,811 | €25,242 | +€4,430 | +21.3% |
| Cash at bank and in hand | 54/58 | €21,644 | €32,679 | +€11,035 | +51.0% |
| Deferred charges and accrued income | 490/1 | - | €48,790 | +€48,790 | |
| Total equity and liabilities | 10/49 | €321,282 | €394,268 | +€72,986 | +22.7% |
| Equity | 10/15 | €94,197 | €102,950 | +€8,754 | +9.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Other | 1109/19 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €82,337 | €91,090 | +€8,754 | +10.6% |
| Amounts payable | 17/49 | €227,086 | €291,318 | +€64,232 | +28.3% |
| Amounts payable after more than one year | 17 | €16,231 | €10,057 | -€6,174 | -38.0% |
| Financial debts | 170/4 | €16,231 | €10,057 | -€6,174 | -38.0% |
| Amounts payable within one year | 42/48 | €210,854 | €281,260 | +€70,406 | +33.4% |
| Current portion of amounts payable after more than one year | 42 | €6,245 | €6,670 | +€425 | +6.8% |
| Trade debts | 44 | €178,993 | €263,655 | +€84,661 | +47.3% |
| Suppliers | 440/4 | €178,993 | €263,655 | +€84,661 | +47.3% |
| Taxes, remuneration and social security | 45 | €23,672 | €8,991 | -€14,680 | -62.0% |
| Taxes | 450/3 | €21,108 | €7,928 | -€13,180 | -62.4% |
| Remuneration and social security | 454/9 | €2,564 | €1,064 | -€1,500 | -58.5% |
| Other amounts payable | 47/48 | €1,944 | €1,944 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,115 | €8,929 | +€1,814 | +25.5% |
| Other operating charges | 640/8 | €3,622 | €793 | -€2,829 | -78.1% |
| Gross operating margin | 9900 | €49,833 | €22,748 | -€27,085 | -54.4% |
| Operating profit (loss) | 9901 | €39,095 | €13,025 | -€26,070 | -66.7% |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.5% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.5% |
| Financial charges | 65/66B | €1,865 | €1,448 | -€417 | -22.4% |
| Recurring financial charges | 65 | €1,865 | €1,448 | -€417 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €37,232 | €11,577 | -€25,655 | -68.9% |
| Income taxes | 67/77 | €10,835 | €2,823 | -€8,012 | -73.9% |
| Profit (loss) for the period | 9904 | €26,397 | €8,754 | -€17,643 | -66.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,397 | €8,754 | -€17,643 | -66.8% |
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 10 October 2026 via checked.be.