CABINET MOTTART: what changed
CABINET MOTTART
Largest movements
- Cash +€59,823
up €59,823 (+448%), from €13,350 to €73,173
mainly Net result for the year (+€44,689) and Tax, wage and social debts (+€12,094)
- Receivables after one year +€9,926
up €9,926 (+66.7%), from €14,879 to €24,805
- Receivables within one year -€8,825
down €8,825 (-100%), from €8,825 to €0
of which Other amounts receivable: -€8,825
- Tangible fixed assets -€4,243
down €4,243 (-24.7%), from €17,159 to €12,916
of which Furniture and vehicles: -€3,103
- Profit (loss) carried forward +€44,689
up €44,689 (+219%), from €20,431 to €65,119
- Tax, wage and social debts +€12,094
up €12,094, from €0 to €12,094
of which Taxes: +€12,094
- Gross operating margin +€24,823
up €24,823 (+64.3%), from €38,623 to €63,445
- Taxes +€5,642
up €5,642 (+87.5%), from €6,452 to €12,094
- Depreciation -€3,627
down €3,627 (-33.0%), from €10,985 to €7,359
- Other operating charges -€945
down €945 (-83.5%), from €1,131 to €186
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 | €60,484 | €117,445 | +€56,961 | +94.2% |
| Fixed assets | 21/28 | €17,159 | €12,916 | -€4,243 | -24.7% |
| Tangible fixed assets | 22/27 | €17,159 | €12,916 | -€4,243 | -24.7% |
| Land and buildings | 22 | €3,705 | €2,565 | -€1,140 | -30.8% |
| Furniture and vehicles | 24 | €13,454 | €10,351 | -€3,103 | -23.1% |
| Current assets | 29/58 | €43,325 | €104,529 | +€61,204 | +141% |
| Amounts receivable after more than one year | 29 | €14,879 | €24,805 | +€9,926 | +66.7% |
| Trade receivables | 290 | €14,879 | €24,805 | +€9,926 | +66.7% |
| Amounts receivable within one year | 40/41 | €8,825 | €0 | -€8,825 | -100% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €8,825 | €0 | -€8,825 | -100% |
| Cash at bank and in hand | 54/58 | €13,350 | €73,173 | +€59,823 | +448% |
| Deferred charges and accrued income | 490/1 | €6,271 | €6,551 | +€280 | +4.5% |
| Total equity and liabilities | 10/49 | €60,484 | €117,445 | +€56,961 | +94.2% |
| Equity | 10/15 | €54,860 | €99,548 | +€44,689 | +81.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | - | -€3,000 | |
| Other | 1109/19 | €3,000 | - | -€3,000 | |
| Reserves | 13 | €31,429 | €31,429 | = | 0.0% |
| Distributable reserves | 133 | €31,429 | €31,429 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,431 | €65,119 | +€44,689 | +219% |
| Amounts payable | 17/49 | €5,624 | €17,896 | +€12,273 | +218% |
| Amounts payable within one year | 42/48 | €5,624 | €17,896 | +€12,273 | +218% |
| Trade debts | 44 | €5,624 | €5,802 | +€179 | +3.2% |
| Suppliers | 440/4 | €5,624 | €5,802 | +€179 | +3.2% |
| Taxes, remuneration and social security | 45 | €0 | €12,094 | +€12,094 | |
| Taxes | 450/3 | €0 | €12,094 | +€12,094 | |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,985 | €7,359 | -€3,627 | -33.0% |
| Other operating charges | 640/8 | €1,131 | €186 | -€945 | -83.5% |
| Gross operating margin | 9900 | €38,623 | €63,445 | +€24,823 | +64.3% |
| Operating profit (loss) | 9901 | €26,507 | €55,900 | +€29,394 | +111% |
| Financial income | 75/76B | €451 | €1,075 | +€624 | +138% |
| Recurring financial income | 75 | €451 | €1,075 | +€624 | +138% |
| Financial charges | 65/66B | €75 | €193 | +€118 | +157% |
| Recurring financial charges | 65 | €75 | €193 | +€118 | +157% |
| Profit (loss) for the period before taxes | 9903 | €26,882 | €56,783 | +€29,900 | +111% |
| Income taxes | 67/77 | €6,452 | €12,094 | +€5,642 | +87.5% |
| Profit (loss) for the period | 9904 | €20,431 | €44,689 | +€24,258 | +119% |
| Profit (loss) for the period to be appropriated | 9905 | €20,431 | €44,689 | +€24,258 | +119% |
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 8 November 2026 via checked.be.