In Motion Concept: 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.
In Motion Concept
Largest movements
- Tangible fixed assets -€22,706
down €22,706 (-20.6%), from €110,337 to €87,631
- Cash +€3,753
up €3,753 (+21.1%), from €17,790 to €21,543
mainly Depreciation (+€25,828) and Tax, wage and social debts (+€5,674)
- Receivables within one year +€2,758
up €2,758 (+65.9%), from €4,188 to €6,946
of which Trade receivables: +€2,758
- Debts after one year -€16,647
down €16,647 (-49.9%), from €33,373 to €16,726
- Tax, wage and social debts +€5,674
up €5,674 (+127.0%), from €4,467 to €10,141
of which Remuneration and social security: +€5,843
- Trade debts -€4,458
down €4,458 (-29.8%), from €14,976 to €10,519
- Other debts +€4,157
up €4,157 (+277.0%), from €1,501 to €5,657
- Reserves -€3,812
down €3,812 (-17.9%), from €21,322 to €17,510
of which Distributable reserves: -€3,812
- Gross operating margin +€2,221
up €2,221 (+3.2%), from €69,213 to €71,435
- Taxes +€1,193
up €1,193 (+302.6%), from €394 to €1,587
- Depreciation -€786
down €786 (-3.0%), from €26,614 to €25,828
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.
Cash bridge derived
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 | €136,588 | €119,448 | -€17,140 | -12.5% |
| Fixed assets | 21/28 | €110,337 | €87,631 | -€22,706 | -20.6% |
| Tangible fixed assets | 22/27 | €110,337 | €87,631 | -€22,706 | -20.6% |
| Plant, machinery and equipment | 23 | €21,968 | €11,269 | -€10,699 | -48.7% |
| Furniture and vehicles | 24 | €3,456 | €1,671 | -€1,785 | -51.7% |
| Other tangible fixed assets | 26 | €84,912 | €74,691 | -€10,221 | -12.0% |
| Current assets | 29/58 | €26,252 | €31,818 | +€5,566 | +21.2% |
| Amounts receivable within one year | 40/41 | €4,188 | €6,946 | +€2,758 | +65.9% |
| Trade receivables | 40 | €3,582 | €6,340 | +€2,758 | +77.0% |
| Other amounts receivable | 41 | €606 | €606 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,790 | €21,543 | +€3,753 | +21.1% |
| Deferred charges and accrued income | 490/1 | €4,274 | €3,329 | -€945 | -22.1% |
| Total equity and liabilities | 10/49 | €136,588 | €119,448 | -€17,140 | -12.5% |
| Equity | 10/15 | €65,265 | €59,238 | -€6,027 | -9.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,322 | €17,510 | -€3,812 | -17.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €19,462 | €15,650 | -€3,812 | -19.6% |
| Profit (loss) carried forward | 14 | €37,743 | €35,527 | -€2,215 | -5.9% |
| Amounts payable | 17/49 | €71,323 | €60,210 | -€11,113 | -15.6% |
| Amounts payable after more than one year | 17 | €33,373 | €16,726 | -€16,647 | -49.9% |
| Financial debts | 170/4 | €33,373 | €16,726 | -€16,647 | -49.9% |
| Amounts payable within one year | 42/48 | €37,415 | €42,964 | +€5,548 | +14.8% |
| Current portion of amounts payable after more than one year | 42 | €16,472 | €16,647 | +€175 | +1.1% |
| Trade debts | 44 | €14,976 | €10,519 | -€4,458 | -29.8% |
| Suppliers | 440/4 | €14,976 | €10,519 | -€4,458 | -29.8% |
| Taxes, remuneration and social security | 45 | €4,467 | €10,141 | +€5,674 | +127.0% |
| Taxes | 450/3 | €1,756 | €1,587 | -€169 | -9.6% |
| Remuneration and social security | 454/9 | €2,711 | €8,554 | +€5,843 | +215.6% |
| Other amounts payable | 47/48 | €1,501 | €5,657 | +€4,157 | +277.0% |
| Accrued charges and deferred income | 492/3 | €535 | €520 | -€15 | -2.7% |
| Non-recurring operating income | 76A | €7,072 | - | -€7,072 | |
| Remuneration, social security and pensions | 62 | €45,188 | €44,605 | -€582 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,614 | €25,828 | -€786 | -3.0% |
| Other operating charges | 640/8 | €400 | €400 | +€0 | 0.0% |
| Non-recurring operating charges | 66A | - | €104 | +€104 | |
| Gross operating margin | 9900 | €69,213 | €71,435 | +€2,221 | +3.2% |
| Operating profit (loss) | 9901 | -€2,988 | €498 | +€3,485 | |
| Financial income | 75/76B | €3 | €0 | -€2 | -86.0% |
| Recurring financial income | 75 | €3 | €0 | -€2 | -86.0% |
| Financial charges | 65/66B | €1,455 | €1,126 | -€329 | -22.6% |
| Recurring financial charges | 65 | €1,455 | €1,126 | -€329 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,440 | -€628 | +€3,812 | +85.8% |
| Income taxes | 67/77 | €394 | €1,587 | +€1,193 | +302.6% |
| Profit (loss) for the period | 9904 | -€4,834 | -€2,215 | +€2,619 | +54.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,834 | -€2,215 | +€2,619 | +54.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.