Bmotion: what changed
Two fiscal 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.
Bmotion
Largest movements
- Tangible fixed assets -€9,348
down €9,348 (-26.3%), from €35,479 to €26,131
- Cash +€5,812
up €5,812 (+31.4%), from €18,481 to €24,293
mainly Depreciation (+€15,098) and Net result for the year (+€5,844)
- Intangible fixed assets -€5,000
no longer reported in 2021 (was €5,000)
- Debts -€14,776
down €14,776 (-29.5%), from €50,023 to €35,247
of which Debts within one year: -€9,066
- Equity +€5,844
up €5,844 (+39.0%), from €14,991 to €20,835
of which Profit (loss) carried forward: +€14,185
- Staff costs +€24,420
new in 2021: €24,420
- Gross operating margin +€9,451
up €9,451 (+23.8%), from €39,741 to €49,192
- Financial charges +€2,527
new in 2021: €2,527
- Taxes +€714
up €714 (+323.5%), from €221 to €934
From the 2020 result to the 2021 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 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,014 | €56,082 | -€8,932 | -13.7% |
| Fixed assets | 21/28 | €41,679 | €27,331 | -€14,348 | -34.4% |
| Intangible fixed assets | 21 | €5,000 | - | -€5,000 | |
| Tangible fixed assets | 22/27 | €35,479 | €26,131 | -€9,348 | -26.3% |
| Plant, machinery and equipment | 23 | - | €1,360 | +€1,360 | |
| Furniture and vehicles | 24 | - | €19,680 | +€19,680 | |
| Other tangible fixed assets | 26 | - | €5,091 | +€5,091 | |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €23,335 | €28,751 | +€5,416 | +23.2% |
| Stocks and contracts in progress | 3 | €3,185 | €2,705 | -€480 | -15.1% |
| Stocks | 30/36 | - | €2,705 | +€2,705 | |
| Amounts receivable within one year | 40/41 | €1,669 | €1,753 | +€84 | +5.0% |
| Other amounts receivable | 41 | - | €1,753 | +€1,753 | |
| Cash at bank and in hand | 54/58 | €18,481 | €24,293 | +€5,812 | +31.4% |
| Total equity and liabilities | 10/49 | €65,014 | €56,082 | -€8,932 | -13.7% |
| Equity | 10/15 | €14,991 | €20,835 | +€5,844 | +39.0% |
| Contributions | 10/11 | - | €12,400 | +€12,400 | |
| Reserves | 13 | €2,591 | €8,435 | +€5,844 | +225.5% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | - | €6,575 | +€6,575 | |
| Profit (loss) carried forward | 14 | -€14,185 | - | +€14,185 | |
| Amounts payable | 17/49 | €50,023 | €35,247 | -€14,776 | -29.5% |
| Amounts payable after more than one year | 17 | €5,094 | €734 | -€4,360 | -85.6% |
| Financial debts | 170/4 | - | €734 | +€734 | |
| Amounts payable within one year | 42/48 | €43,578 | €34,513 | -€9,066 | -20.8% |
| Current portion of amounts payable after more than one year | 42 | - | €4,403 | +€4,403 | |
| Trade debts | 44 | €11,812 | €10,690 | -€1,122 | -9.5% |
| Suppliers | 440/4 | - | €10,690 | +€10,690 | |
| Taxes, remuneration and social security | 45 | - | €4,638 | +€4,638 | |
| Taxes | 450/3 | - | €1,155 | +€1,155 | |
| Remuneration and social security | 454/9 | - | €3,483 | +€3,483 | |
| Other amounts payable | 47/48 | - | €14,783 | +€14,783 | |
| Non-recurring operating income | 76A | - | €3,000 | +€3,000 | |
| Remuneration, social security and pensions | 62 | - | €24,420 | +€24,420 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,651 | €15,098 | +€447 | +3.0% |
| Other operating charges | 640/8 | - | €431 | +€431 | |
| Gross operating margin | 9900 | €39,741 | €49,192 | +€9,451 | +23.8% |
| Operating profit (loss) | 9901 | €2,940 | €9,243 | +€6,303 | +214.4% |
| Financial income | 75/76B | - | €62 | +€62 | |
| Recurring financial income | 75 | €48 | €62 | +€14 | +28.3% |
| Financial charges | 65/66B | - | €2,527 | +€2,527 | |
| Recurring financial charges | 65 | €2,410 | €2,527 | +€117 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €578 | €6,778 | +€6,200 | +1072.4% |
| Income taxes | 67/77 | €221 | €934 | +€714 | +323.5% |
| Profit (loss) for the period | 9904 | €358 | €5,844 | +€5,486 | +1534.7% |
| Profit (loss) for the period to be appropriated | 9905 | €358 | €5,844 | +€5,486 | +1534.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2020 and 30 September 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.