MOT COMPTE DOUBLE: 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.
MOT COMPTE DOUBLE
Largest movements
- Receivables within one year -€11,020
down €11,020 (-19.5%), from €56,578 to €45,558
of which Other amounts receivable: -€14,982
- Cash +€5,796
up €5,796 (+35.4%), from €16,376 to €22,171
mainly Net result for the year (+€19,078) and Receivables within one year (+€11,020)
- Tangible fixed assets -€3,741
down €3,741 (-6.4%), from €58,336 to €54,595
of which Other tangible fixed assets: -€3,790
- Debts after one year -€5,703
down €5,703 (-12.4%), from €46,061 to €40,358
- Other debts -€4,173
down €4,173 (-20.5%), from €20,375 to €16,203
- Profit (loss) carried forward +€4,078
up €4,078 (+17.2%), from €23,711 to €27,789
- Gross operating margin +€22,856
up €22,856 (+156%), from €14,688 to €37,544
- Taxes +€5,950
up €5,950 (+384%), from €1,550 to €7,499
- Financial charges -€1,320
down €1,320 (-20.0%), from €6,587 to €5,268
of which Non-recurring financial charges: -€1,724
- Other operating charges +€858
up €858 (+137%), from €627 to €1,485
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 | €132,350 | €123,616 | -€8,734 | -6.6% |
| Fixed assets | 21/28 | €58,366 | €54,625 | -€3,741 | -6.4% |
| Tangible fixed assets | 22/27 | €58,336 | €54,595 | -€3,741 | -6.4% |
| Plant, machinery and equipment | 23 | - | €645 | +€645 | |
| Furniture and vehicles | 24 | €1,692 | €1,097 | -€596 | -35.2% |
| Other tangible fixed assets | 26 | €56,644 | €52,853 | -€3,790 | -6.7% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €73,984 | €68,991 | -€4,993 | -6.7% |
| Amounts receivable within one year | 40/41 | €56,578 | €45,558 | -€11,020 | -19.5% |
| Trade receivables | 40 | €7,167 | €11,129 | +€3,963 | +55.3% |
| Other amounts receivable | 41 | €49,411 | €34,429 | -€14,982 | -30.3% |
| Cash at bank and in hand | 54/58 | €16,376 | €22,171 | +€5,796 | +35.4% |
| Deferred charges and accrued income | 490/1 | €1,031 | €1,261 | +€230 | +22.4% |
| Total equity and liabilities | 10/49 | €132,350 | €123,616 | -€8,734 | -6.6% |
| Equity | 10/15 | €44,171 | €48,249 | +€4,078 | +9.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,711 | €27,789 | +€4,078 | +17.2% |
| Amounts payable | 17/49 | €88,179 | €75,368 | -€12,812 | -14.5% |
| Amounts payable after more than one year | 17 | €46,061 | €40,358 | -€5,703 | -12.4% |
| Financial debts | 170/4 | €46,061 | €40,358 | -€5,703 | -12.4% |
| Amounts payable within one year | 42/48 | €41,434 | €35,010 | -€6,424 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €5,596 | €5,703 | +€107 | +1.9% |
| Financial debts | 43 | €3,846 | €3,059 | -€786 | -20.5% |
| Credit institutions | 430/8 | €3,846 | €3,059 | -€786 | -20.5% |
| Trade debts | 44 | €2,568 | €1,679 | -€889 | -34.6% |
| Suppliers | 440/4 | €2,568 | €1,679 | -€889 | -34.6% |
| Taxes, remuneration and social security | 45 | €9,048 | €8,366 | -€682 | -7.5% |
| Taxes | 450/3 | €9,048 | €6,988 | -€2,060 | -22.8% |
| Remuneration and social security | 454/9 | - | €1,378 | +€1,378 | |
| Other amounts payable | 47/48 | €20,375 | €16,203 | -€4,173 | -20.5% |
| Accrued charges and deferred income | 492/3 | €685 | - | -€685 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,385 | €4,608 | +€222 | +5.1% |
| Other operating charges | 640/8 | €627 | €1,485 | +€858 | +137% |
| Gross operating margin | 9900 | €14,688 | €37,544 | +€22,856 | +156% |
| Operating profit (loss) | 9901 | €9,676 | €31,452 | +€21,775 | +225% |
| Financial income | 75/76B | €160 | €393 | +€233 | +145% |
| Recurring financial income | 75 | €160 | €393 | +€233 | +145% |
| Financial charges | 65/66B | €6,587 | €5,268 | -€1,320 | -20.0% |
| Recurring financial charges | 65 | €4,864 | €5,268 | +€404 | +8.3% |
| Non-recurring financial charges | 66B | €1,724 | - | -€1,724 | |
| Profit (loss) for the period before taxes | 9903 | €3,249 | €26,577 | +€23,328 | +718% |
| Income taxes | 67/77 | €1,550 | €7,499 | +€5,950 | +384% |
| Profit (loss) for the period | 9904 | €1,700 | €19,078 | +€17,378 | +1,023% |
| Profit (loss) for the period to be appropriated | 9905 | €1,700 | €19,078 | +€17,378 | +1,023% |
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 19 October 2026 via checked.be.