dr Motmans Steve: 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.
dr Motmans Steve
Largest movements
- Cash -€4,416
down €4,416 (-37.7%), from €11,712 to €7,296
mainly Investment in fixed assets (net) (-€3,236) and Receivables within one year (-€3,184)
- Receivables within one year +€3,184
up €3,184 (+31.8%), from €10,000 to €13,184
- Tangible fixed assets +€2,183
up €2,183 (+84.0%), from €2,599 to €4,782
of which Other tangible fixed assets: +€2,465
- Tax, wage and social debts +€2,323
up €2,323 (+31.7%), from €7,323 to €9,646
of which Remuneration and social security: +€1,700
- Reserves -€1,854
down €1,854 (-11.3%), from €16,414 to €14,561
- Trade debts +€740
up €740 (+83.3%), from €888 to €1,628
- Gross operating margin -€20,871
down €20,871 (-92.9%), from €22,472 to €1,602
- Taxes -€5,390
down €5,390 (-90.2%), from €5,973 to €583
- Financial charges +€1,885
up €1,885 (+2,552%), from €74 to €1,959
- Depreciation +€1,053
new in 2025: €1,053
- Financial income +€285
up €285 (+257%), from €111 to €396
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 | €27,736 | €28,834 | +€1,098 | +4.0% |
| Fixed assets | 21/28 | €2,599 | €4,782 | +€2,183 | +84.0% |
| Tangible fixed assets | 22/27 | €2,599 | €4,782 | +€2,183 | +84.0% |
| Plant, machinery and equipment | 23 | - | €2,317 | +€2,317 | |
| Other tangible fixed assets | 26 | - | €2,465 | +€2,465 | |
| Assets under construction and advance payments | 27 | €2,599 | - | -€2,599 | |
| Current assets | 29/58 | €25,137 | €24,052 | -€1,085 | -4.3% |
| Amounts receivable within one year | 40/41 | €10,000 | €13,184 | +€3,184 | +31.8% |
| Other amounts receivable | 41 | €10,000 | €13,184 | +€3,184 | +31.8% |
| Cash at bank and in hand | 54/58 | €11,712 | €7,296 | -€4,416 | -37.7% |
| Deferred charges and accrued income | 490/1 | €3,425 | €3,571 | +€147 | +4.3% |
| Total equity and liabilities | 10/49 | €27,736 | €28,834 | +€1,098 | +4.0% |
| Equity | 10/15 | €19,414 | €17,561 | -€1,854 | -9.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €16,414 | €14,561 | -€1,854 | -11.3% |
| Distributable reserves | 133 | €16,414 | €14,561 | -€1,854 | -11.3% |
| Amounts payable | 17/49 | €8,322 | €11,273 | +€2,952 | +35.5% |
| Amounts payable within one year | 42/48 | €8,322 | €11,273 | +€2,952 | +35.5% |
| Trade debts | 44 | €888 | €1,628 | +€740 | +83.3% |
| Suppliers | 440/4 | €888 | €1,628 | +€740 | +83.3% |
| Taxes, remuneration and social security | 45 | €7,323 | €9,646 | +€2,323 | +31.7% |
| Taxes | 450/3 | €7,323 | €7,946 | +€623 | +8.5% |
| Remuneration and social security | 454/9 | - | €1,700 | +€1,700 | |
| Other amounts payable | 47/48 | €111 | - | -€111 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,053 | +€1,053 | |
| Other operating charges | 640/8 | €122 | €257 | +€135 | +111% |
| Gross operating margin | 9900 | €22,472 | €1,602 | -€20,871 | -92.9% |
| Operating profit (loss) | 9901 | €22,350 | €291 | -€22,059 | -98.7% |
| Financial income | 75/76B | €111 | €396 | +€285 | +257% |
| Recurring financial income | 75 | €111 | €396 | +€285 | +257% |
| Financial charges | 65/66B | €74 | €1,959 | +€1,885 | +2,552% |
| Recurring financial charges | 65 | €74 | €1,959 | +€1,885 | +2,552% |
| Profit (loss) for the period before taxes | 9903 | €22,387 | -€1,271 | -€23,658 | |
| Income taxes | 67/77 | €5,973 | €583 | -€5,390 | -90.2% |
| Profit (loss) for the period | 9904 | €16,414 | -€1,854 | -€18,268 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,414 | -€1,854 | -€18,268 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.