MOT A MOT: what changed
MOT A MOT
Largest movements
- Receivables within one year -€5,386
down €5,386 (-28.6%), from €18,804 to €13,417
of which Trade receivables: -€9,463
- Tangible fixed assets -€1,135
down €1,135 (-44.3%), from €2,563 to €1,428
- Profit (loss) carried forward -€5,432
down €5,432 (-30.9%), from -€17,557 to -€22,989
- Other debts -€2,784
no longer reported in 2023 (was €2,784)
- Tax, wage and social debts +€1,549
up €1,549 (+253%), from €611 to €2,160
- Short-term financial debts +€844
up €844 (+15.8%), from €5,324 to €6,168
- Trade debts -€698
down €698 (-14.2%), from €4,902 to €4,204
- Gross operating margin -€6,876
down €6,876 (-79.6%), from €8,638 to €1,762
- Write-downs +€3,410
new in 2023: €3,410
- Other operating charges +€568
up €568 (+108%), from €528 to €1,095
- Depreciation +€292
up €292 (+34.7%), from €843 to €1,135
- Financial income +€101
new in 2023: €101
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,368 | €14,846 | -€6,521 | -30.5% |
| Fixed assets | 21/28 | €2,564 | €1,429 | -€1,135 | -44.3% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,563 | €1,428 | -€1,135 | -44.3% |
| Furniture and vehicles | 24 | €2,563 | €1,428 | -€1,135 | -44.3% |
| Current assets | 29/58 | €18,804 | €13,417 | -€5,386 | -28.6% |
| Amounts receivable within one year | 40/41 | €18,804 | €13,417 | -€5,386 | -28.6% |
| Trade receivables | 40 | €18,804 | €9,340 | -€9,463 | -50.3% |
| Other amounts receivable | 41 | - | €4,077 | +€4,077 | |
| Total equity and liabilities | 10/49 | €21,368 | €14,846 | -€6,521 | -30.5% |
| Equity | 10/15 | €7,746 | €2,315 | -€5,432 | -70.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,703 | €6,703 | = | 0.0% |
| 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 | €4,843 | €4,843 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,557 | -€22,989 | -€5,432 | -30.9% |
| Amounts payable | 17/49 | €13,621 | €12,532 | -€1,090 | -8.0% |
| Amounts payable within one year | 42/48 | €13,621 | €12,532 | -€1,090 | -8.0% |
| Financial debts | 43 | €5,324 | €6,168 | +€844 | +15.8% |
| Credit institutions | 430/8 | €5,324 | €6,168 | +€844 | +15.8% |
| Trade debts | 44 | €4,902 | €4,204 | -€698 | -14.2% |
| Suppliers | 440/4 | €4,902 | €4,204 | -€698 | -14.2% |
| Taxes, remuneration and social security | 45 | €611 | €2,160 | +€1,549 | +253% |
| Taxes | 450/3 | €611 | €2,160 | +€1,549 | +253% |
| Other amounts payable | 47/48 | €2,784 | - | -€2,784 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €843 | €1,135 | +€292 | +34.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,410 | +€3,410 | |
| Other operating charges | 640/8 | €528 | €1,095 | +€568 | +108% |
| Non-recurring operating charges | 66A | €29 | - | -€29 | |
| Gross operating margin | 9900 | €8,638 | €1,762 | -€6,876 | -79.6% |
| Operating profit (loss) | 9901 | €7,238 | -€3,879 | -€11,117 | |
| Financial income | 75/76B | - | €101 | +€101 | |
| Recurring financial income | 75 | - | €101 | +€101 | |
| Financial charges | 65/66B | €1,490 | €1,522 | +€32 | +2.1% |
| Recurring financial charges | 65 | €1,490 | €1,522 | +€32 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €5,748 | -€5,300 | -€11,048 | |
| Income taxes | 67/77 | €149 | €132 | -€18 | -12.0% |
| Profit (loss) for the period | 9904 | €5,598 | -€5,432 | -€11,030 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,598 | -€5,432 | -€11,030 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.