MORTORIO: 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.
MORTORIO
Largest movements
- Cash -€10,420
down €10,420 (-65.3%), from €15,967 to €5,546
mainly Investment in fixed assets (net) (-€8,664) and Net result for the year (-€4,700)
- Tangible fixed assets +€8,664
new in 2025: €8,664
- Receivables within one year +€2,676
up €2,676 (+346%), from €774 to €3,451
of which Trade receivables: +€2,703
- Profit (loss) carried forward -€4,700
down €4,700 (-142%), from -€3,313 to -€8,013
- Trade debts +€2,798
up €2,798 (+1,454%), from €192 to €2,990
- Other debts +€2,703
new in 2025: €2,703
- Gross operating margin -€2,565
down €2,565 (-73.1%), from -€3,511 to -€6,076
- Financial income +€1,206
up €1,206 (+609%), from €198 to €1,404
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 | €96,939 | €97,688 | +€749 | +0.8% |
| Fixed assets | 21/28 | - | €8,664 | +€8,664 | |
| Tangible fixed assets | 22/27 | - | €8,664 | +€8,664 | |
| Other tangible fixed assets | 26 | - | €8,664 | +€8,664 | |
| Current assets | 29/58 | €96,939 | €89,024 | -€7,915 | -8.2% |
| Amounts receivable within one year | 40/41 | €774 | €3,451 | +€2,676 | +346% |
| Trade receivables | 40 | - | €2,703 | +€2,703 | |
| Other amounts receivable | 41 | €774 | €748 | -€27 | -3.4% |
| Current investments | 50/53 | €80,000 | €80,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €15,967 | €5,546 | -€10,420 | -65.3% |
| Deferred charges and accrued income | 490/1 | €198 | €27 | -€170 | -86.2% |
| Total equity and liabilities | 10/49 | €96,939 | €97,688 | +€749 | +0.8% |
| Equity | 10/15 | €96,687 | €91,987 | -€4,700 | -4.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,313 | -€8,013 | -€4,700 | -142% |
| Amounts payable | 17/49 | €252 | €5,701 | +€5,449 | +2,164% |
| Amounts payable within one year | 42/48 | €192 | €5,693 | +€5,500 | +2,859% |
| Trade debts | 44 | €192 | €2,990 | +€2,798 | +1,454% |
| Suppliers | 440/4 | €192 | €2,990 | +€2,798 | +1,454% |
| Other amounts payable | 47/48 | - | €2,703 | +€2,703 | |
| Accrued charges and deferred income | 492/3 | €59 | €8 | -€51 | -86.2% |
| Gross operating margin | 9900 | -€3,511 | -€6,076 | -€2,565 | -73.1% |
| Operating profit (loss) | 9901 | -€3,511 | -€6,076 | -€2,565 | -73.1% |
| Financial income | 75/76B | €198 | €1,404 | +€1,206 | +609% |
| Recurring financial income | 75 | €198 | €1,404 | +€1,206 | +609% |
| Financial charges | 65/66B | - | €28 | +€28 | |
| Recurring financial charges | 65 | - | €28 | +€28 | |
| Profit (loss) for the period before taxes | 9903 | -€3,313 | -€4,700 | -€1,387 | -41.9% |
| Profit (loss) for the period | 9904 | -€3,313 | -€4,700 | -€1,387 | -41.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,313 | -€4,700 | -€1,387 | -41.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.