We consider the Steklov eigenvalues of the Laplace operator as limiting Neumann eigenvalues in a problem of mass concentration at the boundary of a ball. We discuss the asymptotic behaviour of the Neumann eigenvalues and find explicit formulae for their derivatives in the limiting problem. We deduce that the Neumann eigenvalues have a monotone behaviour in the limit and that Steklov eigenvalues locally minimize the Neumann eigenvalues.