De Mot: 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.
De Mot
Largest movements
- Current investments -€7.2m
down €7.2m (-87.9%), from €8.2m to €1.0m
- Financial fixed assets +€7.0m
new in 2025: €7.0m
- Cash -€1.2m
down €1.2m (-90.0%), from €1.3m to €135,505
mainly Investment in fixed assets (net) (-€7.0m) and Other debts (-€2.8m)
- Receivables within one year +€481,579
up €481,579 (+2,056%), from €23,421 to €505,000
- Other debts -€2.8m
down €2.8m (-91.5%), from €3.1m to €262,500
- Reserves +€1.2m
up €1.2m (+74.8%), from €1.6m to €2.8m
of which Distributable reserves: +€1.2m
- Debts after one year +€600,000
new in 2025: €600,000
- Financial income +€947,202
up €947,202 (+526%), from €179,968 to €1.1m
- Gross operating margin +€80,380
up €80,380, from -€27,827 to €52,553
- Taxes +€73,330
up €73,330 (+499%), from €14,701 to €88,030
- Financial charges +€5,138
up €5,138 (+4.6%), from -€111,438 to -€106,300
- Depreciation -€3,651
down €3,651 (-94.6%), from €3,858 to €207
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 | €9,704,252 | €8,733,809 | -€970,443 | -10.0% |
| Fixed assets | 21/28 | €89,483 | €7,093,304 | +€7.0m | +7,827% |
| Tangible fixed assets | 22/27 | €89,483 | €59,171 | -€30,312 | -33.9% |
| Land and buildings | 22 | €89,483 | €59,171 | -€30,312 | -33.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Financial fixed assets | 28 | - | €7,034,133 | +€7.0m | |
| Current assets | 29/58 | €9,614,769 | €1,640,505 | -€8.0m | -82.9% |
| Amounts receivable within one year | 40/41 | €23,421 | €505,000 | +€481,579 | +2,056% |
| Other amounts receivable | 41 | €23,421 | €505,000 | +€481,579 | +2,056% |
| Current investments | 50/53 | €8,241,528 | €1,000,000 | -€7.2m | -87.9% |
| Cash at bank and in hand | 54/58 | €1,349,156 | €135,505 | -€1.2m | -90.0% |
| Deferred charges and accrued income | 490/1 | €663 | €0 | -€663 | -100% |
| Total equity and liabilities | 10/49 | €9,704,252 | €8,733,809 | -€970,443 | -10.0% |
| Equity | 10/15 | €6,616,782 | €7,796,799 | +€1.2m | +17.8% |
| Contributions | 10/11 | €5,038,186 | €5,038,186 | = | 0.0% |
| Capital | 10 | €4,177,500 | €4,177,500 | = | 0.0% |
| Issued capital | 100 | €4,177,500 | €4,177,500 | = | 0.0% |
| Contributions outside capital | 11 | €860,686 | €860,686 | = | 0.0% |
| Share premium | 1100/10 | €860,686 | €860,686 | = | 0.0% |
| Reserves | 13 | €1,578,596 | €2,758,613 | +€1.2m | +74.8% |
| Non-distributable reserves | 130/1 | €417,750 | €417,750 | = | 0.0% |
| Legal reserve | 130 | €417,750 | €417,750 | = | 0.0% |
| Distributable reserves | 133 | €1,160,846 | €2,340,863 | +€1.2m | +102% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €3,087,470 | €937,010 | -€2.2m | -69.7% |
| Amounts payable after more than one year | 17 | - | €600,000 | +€600,000 | |
| Other amounts payable | 178/9 | - | €600,000 | +€600,000 | |
| Amounts payable within one year | 42/48 | €3,085,577 | €323,015 | -€2.8m | -89.5% |
| Trade debts | 44 | €13,617 | €309 | -€13,308 | -97.7% |
| Suppliers | 440/4 | €13,617 | €309 | -€13,308 | -97.7% |
| Taxes, remuneration and social security | 45 | €0 | €60,207 | +€60,207 | |
| Taxes | 450/3 | €0 | €60,207 | +€60,207 | |
| Other amounts payable | 47/48 | €3,071,960 | €262,500 | -€2.8m | -91.5% |
| Accrued charges and deferred income | 492/3 | €1,892 | €13,995 | +€12,102 | +640% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,858 | €207 | -€3,651 | -94.6% |
| Other operating charges | 640/8 | €17,840 | €17,769 | -€71 | -0.4% |
| Gross operating margin | 9900 | -€27,827 | €52,553 | +€80,380 | |
| Operating profit (loss) | 9901 | -€49,525 | €34,577 | +€84,103 | |
| Financial income | 75/76B | €179,968 | €1,127,170 | +€947,202 | +526% |
| Recurring financial income | 75 | €179,968 | €1,127,170 | +€947,202 | +526% |
| Financial charges | 65/66B | -€111,438 | -€106,300 | +€5,138 | +4.6% |
| Recurring financial charges | 65 | -€111,438 | -€106,300 | +€5,138 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €241,880 | €1,268,048 | +€1.0m | +424% |
| Income taxes | 67/77 | €14,701 | €88,030 | +€73,330 | +499% |
| Profit (loss) for the period | 9904 | €227,179 | €1,180,017 | +€952,838 | +419% |
| Profit (loss) for the period to be appropriated | 9905 | €227,179 | €1,180,017 | +€952,838 | +419% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.