Motac: 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.
Motac
Largest movements
- Cash +€109,450
up €109,450 (+68.1%), from €160,833 to €270,283
mainly Net result for the year (+€113,306) and Trade debts (+€34,394)
- Receivables within one year +€61,687
up €61,687 (+17.8%), from €346,158 to €407,845
- Tangible fixed assets -€20,882
down €20,882 (-10.1%), from €207,179 to €186,297
of which Furniture and vehicles: -€12,707
- Reserves +€113,306
up €113,306 (+21.2%), from €533,768 to €647,074
of which Distributable reserves: +€103,781
- Trade debts +€34,394
up €34,394 (+122%), from €28,277 to €62,671
- Debts after one year -€16,667
down €16,667 (-14.8%), from €112,500 to €95,833
- Tax, wage and social debts +€11,981
up €11,981 (+46.3%), from €25,889 to €37,870
of which Taxes: +€12,259
- Gross operating margin +€44,532
up €44,532 (+24.1%), from €184,480 to €229,012
- Taxes +€11,401
up €11,401 (+29.4%), from €38,843 to €50,244
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 | €774,010 | €926,030 | +€152,020 | +19.6% |
| Fixed assets | 21/28 | €207,359 | €186,477 | -€20,882 | -10.1% |
| Tangible fixed assets | 22/27 | €207,179 | €186,297 | -€20,882 | -10.1% |
| Land and buildings | 22 | €177,259 | €169,974 | -€7,285 | -4.1% |
| Plant, machinery and equipment | 23 | €2,501 | €1,611 | -€890 | -35.6% |
| Furniture and vehicles | 24 | €27,419 | €14,712 | -€12,707 | -46.3% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €566,651 | €739,553 | +€172,902 | +30.5% |
| Stocks and contracts in progress | 3 | €59,660 | €61,425 | +€1,765 | +3.0% |
| Stocks | 30/36 | €59,660 | €61,425 | +€1,765 | +3.0% |
| Amounts receivable within one year | 40/41 | €346,158 | €407,845 | +€61,687 | +17.8% |
| Trade receivables | 40 | €346,158 | €407,845 | +€61,687 | +17.8% |
| Cash at bank and in hand | 54/58 | €160,833 | €270,283 | +€109,450 | +68.1% |
| Total equity and liabilities | 10/49 | €774,010 | €926,030 | +€152,020 | +19.6% |
| Equity | 10/15 | €545,810 | €659,116 | +€113,306 | +20.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | €5,842 | €5,842 | = | 0.0% |
| Reserves | 13 | €533,768 | €647,074 | +€113,306 | +21.2% |
| Tax-exempt reserves | 132 | - | €9,525 | +€9,525 | |
| Distributable reserves | 133 | €533,768 | €637,549 | +€103,781 | +19.4% |
| Provisions and deferred taxes | 16 | - | €3,175 | +€3,175 | |
| Deferred taxes | 168 | - | €3,175 | +€3,175 | |
| Amounts payable | 17/49 | €228,200 | €263,739 | +€35,539 | +15.6% |
| Amounts payable after more than one year | 17 | €112,500 | €95,833 | -€16,667 | -14.8% |
| Financial debts | 170/4 | €112,500 | €95,833 | -€16,667 | -14.8% |
| Amounts payable within one year | 42/48 | €112,555 | €165,129 | +€52,574 | +46.7% |
| Current portion of amounts payable after more than one year | 42 | €16,667 | €16,667 | = | 0.0% |
| Trade debts | 44 | €28,277 | €62,671 | +€34,394 | +122% |
| Suppliers | 440/4 | €28,277 | €62,671 | +€34,394 | +122% |
| Taxes, remuneration and social security | 45 | €25,889 | €37,870 | +€11,981 | +46.3% |
| Taxes | 450/3 | €19,916 | €32,175 | +€12,259 | +61.6% |
| Remuneration and social security | 454/9 | €5,973 | €5,695 | -€278 | -4.7% |
| Other amounts payable | 47/48 | €41,722 | €47,921 | +€6,199 | +14.9% |
| Accrued charges and deferred income | 492/3 | €3,145 | €2,777 | -€368 | -11.7% |
| Remuneration, social security and pensions | 62 | €31,703 | €31,894 | +€191 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,706 | €20,882 | +€176 | +0.8% |
| Other operating charges | 640/8 | €4,979 | €3,223 | -€1,756 | -35.3% |
| Gross operating margin | 9900 | €184,480 | €229,012 | +€44,532 | +24.1% |
| Operating profit (loss) | 9901 | €127,092 | €173,013 | +€45,921 | +36.1% |
| Financial income | 75/76B | €13 | €21 | +€8 | +61.5% |
| Recurring financial income | 75 | €13 | €21 | +€8 | +61.5% |
| Financial charges | 65/66B | €7,080 | €6,309 | -€771 | -10.9% |
| Recurring financial charges | 65 | €7,080 | €6,309 | -€771 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €120,025 | €166,725 | +€46,700 | +38.9% |
| Transfer to deferred taxes | 680 | - | €3,175 | +€3,175 | |
| Income taxes | 67/77 | €38,843 | €50,244 | +€11,401 | +29.4% |
| Profit (loss) for the period | 9904 | €81,182 | €113,306 | +€32,124 | +39.6% |
| Transfer to tax-exempt reserves | 689 | - | €9,525 | +€9,525 | |
| Profit (loss) for the period to be appropriated | 9905 | €81,182 | €103,781 | +€22,599 | +27.8% |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.