MO-TECH: 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.
MO-TECH
Largest movements
- Receivables within one year +€33,615
up €33,615 (+44.2%), from €76,086 to €109,701
of which Trade receivables: +€35,695
- Tangible fixed assets +€17,205
up €17,205 (+88.1%), from €19,536 to €36,741
of which Furniture and vehicles: +€10,603
- Cash +€12,389
up €12,389 (+90.0%), from €13,770 to €26,159
mainly Trade debts (+€32,837) and Net result for the year (+€32,019)
- Financial fixed assets +€3,000
new in 2025: €3,000
- Stocks and contracts +€2,347
new in 2025: €2,347
- Trade debts +€32,837
up €32,837 (+66.0%), from €49,783 to €82,620
- Profit (loss) carried forward +€32,019
up €32,019 (+79.3%), from €40,363 to €72,381
- Tax, wage and social debts +€6,688
up €6,688 (+55.7%), from €12,000 to €18,688
of which Taxes: +€8,688
- Gross operating margin -€5,453
down €5,453 (-10.0%), from €54,527 to €49,074
- Depreciation +€2,619
up €2,619 (+81.9%), from €3,196 to €5,815
- Financial charges +€1,604
up €1,604 (+5,759%), from €28 to €1,632
- Taxes -€1,312
down €1,312 (-13.1%), from €10,000 to €8,688
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 | €110,269 | €180,490 | +€70,222 | +63.7% |
| Fixed assets | 21/28 | €19,536 | €39,741 | +€20,205 | +103% |
| Tangible fixed assets | 22/27 | €19,536 | €36,741 | +€17,205 | +88.1% |
| Plant, machinery and equipment | 23 | €3,521 | €10,123 | +€6,602 | +187% |
| Furniture and vehicles | 24 | €16,015 | €26,618 | +€10,603 | +66.2% |
| Financial fixed assets | 28 | - | €3,000 | +€3,000 | |
| Current assets | 29/58 | €90,732 | €140,749 | +€50,017 | +55.1% |
| Stocks and contracts in progress | 3 | - | €2,347 | +€2,347 | |
| Stocks | 30/36 | - | €2,347 | +€2,347 | |
| Amounts receivable within one year | 40/41 | €76,086 | €109,701 | +€33,615 | +44.2% |
| Trade receivables | 40 | €68,091 | €103,787 | +€35,695 | +52.4% |
| Other amounts receivable | 41 | €7,995 | €5,915 | -€2,080 | -26.0% |
| Cash at bank and in hand | 54/58 | €13,770 | €26,159 | +€12,389 | +90.0% |
| Deferred charges and accrued income | 490/1 | €876 | €2,541 | +€1,665 | +190% |
| Total equity and liabilities | 10/49 | €110,269 | €180,490 | +€70,222 | +63.7% |
| Equity | 10/15 | €47,163 | €79,181 | +€32,019 | +67.9% |
| Contributions | 10/11 | €6,800 | €6,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,363 | €72,381 | +€32,019 | +79.3% |
| Amounts payable | 17/49 | €63,106 | €101,309 | +€38,203 | +60.5% |
| Amounts payable within one year | 42/48 | €61,783 | €101,309 | +€39,526 | +64.0% |
| Trade debts | 44 | €49,783 | €82,620 | +€32,837 | +66.0% |
| Suppliers | 440/4 | €49,783 | €82,620 | +€32,837 | +66.0% |
| Taxes, remuneration and social security | 45 | €12,000 | €18,688 | +€6,688 | +55.7% |
| Taxes | 450/3 | €10,000 | €18,688 | +€8,688 | +86.9% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Accrued charges and deferred income | 492/3 | €1,323 | - | -€1,323 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,196 | €5,815 | +€2,619 | +81.9% |
| Other operating charges | 640/8 | €1,118 | €1,082 | -€37 | -3.3% |
| Gross operating margin | 9900 | €54,527 | €49,074 | -€5,453 | -10.0% |
| Operating profit (loss) | 9901 | €50,212 | €42,177 | -€8,035 | -16.0% |
| Financial income | 75/76B | €178 | €162 | -€17 | -9.3% |
| Recurring financial income | 75 | €178 | €162 | -€17 | -9.3% |
| Financial charges | 65/66B | €28 | €1,632 | +€1,604 | +5,759% |
| Recurring financial charges | 65 | €28 | €1,632 | +€1,604 | +5,759% |
| Profit (loss) for the period before taxes | 9903 | €50,363 | €40,707 | -€9,655 | -19.2% |
| Income taxes | 67/77 | €10,000 | €8,688 | -€1,312 | -13.1% |
| Profit (loss) for the period | 9904 | €40,363 | €32,019 | -€8,344 | -20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €40,363 | €32,019 | -€8,344 | -20.7% |
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 28 October 2026 via checked.be.