KM-MOTION: 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.
KM-MOTION
Largest movements
- Receivables within one year +€82,197
up €82,197 (+674.7%), from €12,183 to €94,380
of which Other amounts receivable: +€90,089
- Cash -€67,950
down €67,950 (-53.3%), from €127,604 to €59,654
mainly Receivables within one year (-€82,197) and Investment in fixed assets (net) (-€30,611)
- Financial fixed assets +€30,000
up €30,000 (+30000.0%), from €100 to €30,100
- Tangible fixed assets -€5,958
down €5,958 (-28.0%), from €21,277 to €15,319
of which Plant, machinery and equipment: -€4,641
- Reserves +€46,486
up €46,486 (+38.5%), from €120,857 to €167,343
- Debts after one year -€5,127
down €5,127 (-42.4%), from €12,081 to €6,953
- Tax, wage and social debts -€4,866
down €4,866 (-41.4%), from €11,764 to €6,898
- Other debts +€4,097
up €4,097 (+62.6%), from €6,550 to €10,647
- Current portion of long-term debt -€2,074
down €2,074 (-28.8%), from €7,201 to €5,127
- Gross operating margin -€13,156
down €13,156 (-14.9%), from €88,380 to €75,224
- Taxes -€3,622
down €3,622 (-15.9%), from €22,715 to €19,093
- Depreciation -€1,110
down €1,110 (-14.5%), from €7,678 to €6,568
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 | €161,739 | €200,092 | +€38,352 | +23.7% |
| Fixed assets | 21/28 | €21,377 | €45,419 | +€24,042 | +112.5% |
| Tangible fixed assets | 22/27 | €21,277 | €15,319 | -€5,958 | -28.0% |
| Plant, machinery and equipment | 23 | €16,142 | €11,500 | -€4,641 | -28.8% |
| Furniture and vehicles | 24 | €5,135 | €3,819 | -€1,316 | -25.6% |
| Financial fixed assets | 28 | €100 | €30,100 | +€30,000 | +30000.0% |
| Current assets | 29/58 | €140,363 | €154,673 | +€14,310 | +10.2% |
| Amounts receivable within one year | 40/41 | €12,183 | €94,380 | +€82,197 | +674.7% |
| Trade receivables | 40 | €8,868 | €976 | -€7,892 | -89.0% |
| Other amounts receivable | 41 | €3,315 | €93,404 | +€90,089 | +2717.7% |
| Cash at bank and in hand | 54/58 | €127,604 | €59,654 | -€67,950 | -53.3% |
| Deferred charges and accrued income | 490/1 | €575 | €638 | +€63 | +10.9% |
| Total equity and liabilities | 10/49 | €161,739 | €200,092 | +€38,352 | +23.7% |
| Equity | 10/15 | €123,857 | €170,343 | +€46,486 | +37.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €120,857 | €167,343 | +€46,486 | +38.5% |
| Distributable reserves | 133 | €120,857 | €167,343 | +€46,486 | +38.5% |
| Amounts payable | 17/49 | €37,882 | €29,749 | -€8,133 | -21.5% |
| Amounts payable after more than one year | 17 | €12,081 | €6,953 | -€5,127 | -42.4% |
| Financial debts | 170/4 | €12,081 | €6,953 | -€5,127 | -42.4% |
| Amounts payable within one year | 42/48 | €25,677 | €22,796 | -€2,881 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €7,201 | €5,127 | -€2,074 | -28.8% |
| Trade debts | 44 | €162 | €123 | -€38 | -23.7% |
| Suppliers | 440/4 | €162 | €123 | -€38 | -23.7% |
| Taxes, remuneration and social security | 45 | €11,764 | €6,898 | -€4,866 | -41.4% |
| Taxes | 450/3 | €11,764 | €6,898 | -€4,866 | -41.4% |
| Other amounts payable | 47/48 | €6,550 | €10,647 | +€4,097 | +62.6% |
| Accrued charges and deferred income | 492/3 | €125 | - | -€125 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,678 | €6,568 | -€1,110 | -14.5% |
| Other operating charges | 640/8 | €1,489 | €1,788 | +€299 | +20.1% |
| Gross operating margin | 9900 | €88,380 | €75,224 | -€13,156 | -14.9% |
| Operating profit (loss) | 9901 | €79,212 | €66,868 | -€12,345 | -15.6% |
| Financial income | 75/76B | €603 | €164 | -€439 | -72.9% |
| Recurring financial income | 75 | €603 | €164 | -€439 | -72.9% |
| Financial charges | 65/66B | €1,456 | €1,452 | -€4 | -0.3% |
| Recurring financial charges | 65 | €1,456 | €1,452 | -€4 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €78,359 | €65,579 | -€12,780 | -16.3% |
| Income taxes | 67/77 | €22,715 | €19,093 | -€3,622 | -15.9% |
| Profit (loss) for the period | 9904 | €55,644 | €46,486 | -€9,158 | -16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €55,644 | €46,486 | -€9,158 | -16.5% |
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 10 October 2026 via checked.be.