Artificial Motions: 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.
Artificial Motions
Largest movements
- Cash -€28,151
down €28,151 (-35.2%), from €79,904 to €51,754
mainly Other debts (-€31,500) and Investment in fixed assets (net) (-€31,433)
- Receivables within one year +€13,233
up €13,233 (+1,179%), from €1,123 to €14,356
- Tangible fixed assets +€8,425
up €8,425 (+16.1%), from €52,448 to €60,873
of which Furniture and vehicles: +€11,459
- Profit (loss) carried forward +€33,961
up €33,961 (+73.1%), from €46,443 to €80,404
- Other debts -€31,500
no longer reported in 2025 (was €31,500)
- Trade debts -€7,663
down €7,663 (-33.5%), from €22,865 to €15,202
- Gross operating margin +€41,750
up €41,750 (+57.2%), from €72,958 to €114,709
- Taxes +€9,853
up €9,853 (+246%), from €3,999 to €13,852
- Staff costs +€8,440
up €8,440 (+24.5%), from €34,430 to €42,870
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.
Derived cash bridge
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 | €140,147 | €133,655 | -€6,492 | -4.6% |
| Fixed assets | 21/28 | €52,448 | €60,873 | +€8,425 | +16.1% |
| Tangible fixed assets | 22/27 | €52,448 | €60,873 | +€8,425 | +16.1% |
| Land and buildings | 22 | €8,088 | €6,125 | -€1,963 | -24.3% |
| Plant, machinery and equipment | 23 | €2,593 | €1,522 | -€1,071 | -41.3% |
| Furniture and vehicles | 24 | €41,767 | €53,226 | +€11,459 | +27.4% |
| Current assets | 29/58 | €87,699 | €72,782 | -€14,918 | -17.0% |
| Amounts receivable within one year | 40/41 | €1,123 | €14,356 | +€13,233 | +1,179% |
| Other amounts receivable | 41 | €1,123 | €14,356 | +€13,233 | +1,179% |
| Current investments | 50/53 | €6,672 | €6,672 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €79,904 | €51,754 | -€28,151 | -35.2% |
| Total equity and liabilities | 10/49 | €140,147 | €133,655 | -€6,492 | -4.6% |
| Equity | 10/15 | €66,903 | €100,864 | +€33,961 | +50.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 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 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,443 | €80,404 | +€33,961 | +73.1% |
| Amounts payable | 17/49 | €73,244 | €32,791 | -€40,453 | -55.2% |
| Amounts payable within one year | 42/48 | €73,244 | €32,791 | -€40,453 | -55.2% |
| Trade debts | 44 | €22,865 | €15,202 | -€7,663 | -33.5% |
| Suppliers | 440/4 | €22,865 | €15,202 | -€7,663 | -33.5% |
| Taxes, remuneration and social security | 45 | €18,880 | €17,589 | -€1,290 | -6.8% |
| Taxes | 450/3 | €16,248 | €12,861 | -€3,387 | -20.8% |
| Remuneration and social security | 454/9 | €2,632 | €4,729 | +€2,097 | +79.7% |
| Other amounts payable | 47/48 | €31,500 | - | -€31,500 | |
| Remuneration, social security and pensions | 62 | €34,430 | €42,870 | +€8,440 | +24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,155 | €23,007 | -€148 | -0.6% |
| Other operating charges | 640/8 | €197 | - | -€197 | |
| Gross operating margin | 9900 | €72,958 | €114,709 | +€41,750 | +57.2% |
| Operating profit (loss) | 9901 | €15,176 | €48,831 | +€33,655 | +222% |
| Financial charges | 65/66B | €193 | €1,018 | +€825 | +427% |
| Recurring financial charges | 65 | €193 | €1,018 | +€825 | +427% |
| Profit (loss) for the period before taxes | 9903 | €14,983 | €47,813 | +€32,830 | +219% |
| Income taxes | 67/77 | €3,999 | €13,852 | +€9,853 | +246% |
| Profit (loss) for the period | 9904 | €10,984 | €33,961 | +€22,977 | +209% |
| Profit (loss) for the period to be appropriated | 9905 | €10,984 | €33,961 | +€22,977 | +209% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.